Publication: Pilot study for the application of activity based costing methodology to service departments of a company in Turkey
Abstract
Şirketler günümüzün pazar koşullarında giderek artan bir rekabet ile karşıkarşıya bulunmaktadır. Şirketler bu koşullarda başarılı olmak için çok hızlı tepki vermeli, yüksek kaliteli düşük maliyetli ürün ve servis sağlamalıdır. Klasik maliyetlendirme sistemleri ürün maliyetlerinde yanılmalara yatkındırlar ve yanlış stratejik kararlara neden olurlar. Aktivite Bazlı Maliyetlendirme (ABC) klasik maliyetlendirmenin zayıf yönlerinin üstesinden gelmek için şekillendirilmiş yaratıcı bir yöntemdir. ABC genel masrafların maliyet nesnelerine ( ürünler, prosesler,servisler, müşteriler) kadar direk olarak takip edilmesi için kullanılan bir maliyetlendirme yöntemidir ve yöneticilerin ürün karışımı, fiyatlandırma ve rekabet stratejileri konularında doğru karar vermelerine yardımcı olur. Bu tezin amacı ABC yöntemini Türkiye de faaliyet gösteren bir şirketin servis bölümlerine uygulamaktır. Tezde şirketin gerçek maliyet bilgileri kullanılacaktır. Bu tez beklenen iyileştirmeler, kurulum prosedürü ve proje planlaması açısından bir ön çalışma olup, aşağıdaki sonuçları amaçlamaktadır: •ABC ve klasik maliyetlendirme yöntemleri kullanılarak hesaplanan ürün maliyetleri karşılaştırılmasi •Bilgi sisteminden gerekli bilginin sağlanabilirliği •ABC için gerekli iş yükü •Uygulamada karşılaşılan zorluklar ve kritik aşamalar.
Companies face ever-increasing competition in today’s global marketplace. Companies must react quickly and provide high quality, low cost products or services to be successful in this environment. Traditional costing systems tend to distort product costs and lead to poor strategic decision-making. One innovative method designated to deal with the deficiencies of traditional costing is Activity Based Costing (ABC). ABC is a costing methodology used to trace overhead costs directly to cost objects (products, process, services, customers) and help managers to make the right decision regarding product mix, pricing and competitive strategies. The aim of this thesis is to apply the ABC methodology to service departments of a company in Turkey. It will be based on real cost data of the company. This thesis will be a basis for expected improvements, implementation procedure and project planning. It covers following results: •Comparison of the product costing results will be analysed (ABC analysis versus traditional costing system). •Availability of necessary data in information system. •Additional workload needed for ABC, •Difficulties and critical stages of implementation.
Companies face ever-increasing competition in today’s global marketplace. Companies must react quickly and provide high quality, low cost products or services to be successful in this environment. Traditional costing systems tend to distort product costs and lead to poor strategic decision-making. One innovative method designated to deal with the deficiencies of traditional costing is Activity Based Costing (ABC). ABC is a costing methodology used to trace overhead costs directly to cost objects (products, process, services, customers) and help managers to make the right decision regarding product mix, pricing and competitive strategies. The aim of this thesis is to apply the ABC methodology to service departments of a company in Turkey. It will be based on real cost data of the company. This thesis will be a basis for expected improvements, implementation procedure and project planning. It covers following results: •Comparison of the product costing results will be analysed (ABC analysis versus traditional costing system). •Availability of necessary data in information system. •Additional workload needed for ABC, •Difficulties and critical stages of implementation.