Publication: Increasing Importance of Using Activity Based Costing for Determining Marketing Costs
Abstract
Özet: Günümüzde rekabet edebilme gücüne sahip olabilmek için firmalar üretim teknolojileri, ürün grupları, fiyatlama, reklam, dağıtım stretejileri gibi konularda daha doğru kararlar vermek zorundadırlar. Daha doğru kararlar verebilmek için de doğru maliyet bilgilerine ihtiyaçları vardır. Gelişen ve değişen üretim teknolojileri nedeniyle direkt işçilik ve ham madde maliyetlerinin toplam maliyetler içerisindeki payı azalırken genel üretim maliyetlerinin payı gittikçe artmıştır. Geleneksel maliyet sistemleri doğru bilgi sunmak konusunda yetersiz kalmış, maliyetleri öncelikle faaliyetlere ve daha sonra da maliyet objelerine dağıtan "Faaliyete Dayalı Maliyet Sistemi (FDMS)" birçok akademisyen ve muhasebeci tarafından daha doğru maliyet bilgisi sağlayan muhasebe sistemi olarak önerilmiştir. Ayrıca yüksek rekabet firmaların pazarlama faaliyetlerinde dolayısıyla da pazarlama maliyetlerinde büyük artışlara yol açmıştır. Bu çalışma da FDMS ve Pazarlama Maliyetleri'nin yapısı incelenmiş, doğru maliyet bilgisine sahip olabilmek ve doğru startejiler geliştirebilmek için pazarlama maliyetlerinin de FDMS kullanılarak maliyet objelerine dağıtılması gereği önemle vurgulanmıştır.
Abstract: Today, in order to have competitive strength, firms Have to make better decisions about production technologies, product groups, pricing, advertising and distribution strategies. In order to make better decisions, they need correct cost information. Because of developing and changing production technologies, direct material and direct labour are no longer the most important production factors, instead, the percentage öf manufacturing overhead costs in the total cost structure has increased. Traditional cost accounting systems are insufficient tb provide accurate cost information and Activity Based Costing (ABC) is suggested by many academicians and accountants as a better cost accounting system. Additionally, high competition increased the marketing activities and consequently marketing costs of the companies. In this study, first, ABC and marketing costs are examined, and then in order to have accurate cost information and to develop better strategies in every business area, the importance of using ABC for allocating marketing costs to cost objects is stressed.
Abstract: Today, in order to have competitive strength, firms Have to make better decisions about production technologies, product groups, pricing, advertising and distribution strategies. In order to make better decisions, they need correct cost information. Because of developing and changing production technologies, direct material and direct labour are no longer the most important production factors, instead, the percentage öf manufacturing overhead costs in the total cost structure has increased. Traditional cost accounting systems are insufficient tb provide accurate cost information and Activity Based Costing (ABC) is suggested by many academicians and accountants as a better cost accounting system. Additionally, high competition increased the marketing activities and consequently marketing costs of the companies. In this study, first, ABC and marketing costs are examined, and then in order to have accurate cost information and to develop better strategies in every business area, the importance of using ABC for allocating marketing costs to cost objects is stressed.