Publication: Teknolojik gelişmeler ve maliyet sistemleri (yaklaşımları) ilişkileri
Abstract
TEKNOLOJİK GELİSMELER VE MALİYET SİSTEMLERİ (YAKLASIMLARI) İLİSKİLERİ ÖZET 1980’li yıllardan itibaren teknolojide meydana gelen büyük gelismelerin üretim alanına girmesiyle isletmeler kullandıkları üretim tekniklerini gelistirmisler ve “ileri üretim teknolojileri” ortaya çıkmıstır. Bu teknolojiler ile üretim yapılan ortamlarda mamul maliyeti içerisinde ki genel üretim maliyetleri payı artarken, direkt isçilik maliyetlerinin payı azalmıstır. İşletmelerin maliyet yapılarındaki bu degisiklik, geleneksel maliyetleme sisteminin yetersiz kalması ve gerçekçi olmayan maliyet bilgilerinin elde edilmesi sorununu dogurmustur. Bu sorunlar karsısında, üretilen mamul veya hizmet maliyetlerinin gerçekçi bir sekilde hesaplanmasını, kontrolünü ve yönetimini mümkün hale getiren yeni yaklasımlar ortaya çıkmıstır. Bu yaklasımlardan Faaliyet Tabanlı Maliyetleme, faaliyetlerin maliyetini hesaplayan ve bu maliyeti ürünlere ve müsterilere yansıtan bir süreçtir. Tam Zamanında Üretim, gerekli mamullerin, gerekli miktarlarda ve gerekli zamanda üretimidir. Hedef Maliyetleme, belirli özelliklere, kaliteye, satıs fiyatına sahip bir ürünü tatmin edici karlılık seviyesi saglayacak bir yasam dönemi maliyet düzeyinde üretebilmek için gerekli olan süreçtir. Mamul Yasam Dönemi Yaklasımı, yöneticilere bir ürünün tüm yasamı boyunca karsılastıgı maliyetleri yönetme ve anlama konusunda bilgi saglayan bir süreçtir. İsletmeler olusturacakları maliyet sistemlerinde bu yaklasımlara yer vererek daha dogru, etkin ve yararlı maliyetleme saglamaktadırlar. TECHNOLOGICAL IMPROVEMENTS & COST SYSTEMS (APPROACHES) RELATIONS TUGBA YAZICI
Companies improved their techniques of production as major developments in the technology have entered into the field of production beginning since 1980s; thus “advanced production technologies” have appeared. While the share of general production costs within the total cost of the product is increasing in such environments where production is performed through these technologies, the share of direct labor costs has fallen. This change in the expenditure structure of the companies has born the problem that traditional costing system is not sufficient and unrealistic expense data are gathered. In the face of this problem, new approaches have appeared which make it possible to determine, audit, and manage the costs of products or services rendered, realistically. One of such approaches, called “Activity Based Costing”, refers to a continuum calculating the costs of the activities, while reflecting such cost to products and customers. Just-in Time Production refers to the production of necessary products at essential amounts and time. Target Costing refers to a continuum necessary for producing a product that has specific features, quality, and sales price at a life cycle cost level that would bring satisfactory profitability. “Product Life Cycle Approach” is a continuum providing information for directors to manage and understand all the costs a product faces during its whole life cycle. Giving place to such approaches in the cost systems they would create, companies would be able to provide more accurate, effective, and beneficial costing.
Companies improved their techniques of production as major developments in the technology have entered into the field of production beginning since 1980s; thus “advanced production technologies” have appeared. While the share of general production costs within the total cost of the product is increasing in such environments where production is performed through these technologies, the share of direct labor costs has fallen. This change in the expenditure structure of the companies has born the problem that traditional costing system is not sufficient and unrealistic expense data are gathered. In the face of this problem, new approaches have appeared which make it possible to determine, audit, and manage the costs of products or services rendered, realistically. One of such approaches, called “Activity Based Costing”, refers to a continuum calculating the costs of the activities, while reflecting such cost to products and customers. Just-in Time Production refers to the production of necessary products at essential amounts and time. Target Costing refers to a continuum necessary for producing a product that has specific features, quality, and sales price at a life cycle cost level that would bring satisfactory profitability. “Product Life Cycle Approach” is a continuum providing information for directors to manage and understand all the costs a product faces during its whole life cycle. Giving place to such approaches in the cost systems they would create, companies would be able to provide more accurate, effective, and beneficial costing.