Publication: Faaliyet tabanlı maliyetlemenin işletme kararlarında kullanılması ve bir uygulama
Abstract
Dünyada teknolojik ve ekonomik alanlarda son yıllarda çok hızlı gelismeler olmus, bu gelisme imalat teknolojisinde de kendini göstermistir. leri üretim teknolojilerinin kullanılması birçok islemin daha hızlı, daha kaliteli ve daha dogru biçimde yapılmasını saglamıstır. Günümüzde kısa sürelerde daha ucuza ve daha yüksek kalitede mamuller üretebilen isletmeler, rakipleriyle rekabet edebilmektedir. Yeni ortamda amaç, daha küçük partiler halinde fakat daha kaliteli ve daha fazla mamul çesidini düsük maliyetlerle piyasaya sunmak ve böylece karlılıgı artırmaktır. Bu degisiklikte toplam maliyetler içinde direkt ilk madde ve malzeme ve direkt isçilik maliyetlerinin payını azaltmıs, genel üretim maliyetlerinin payını ise artırmıstır. Tabii ki bu durumda da maliyetlerdeki yapısal degisim bu maliyetlerin mamuller ile iliskilendirilmesi konusunda farklı yöntem arayıslarını zorunlu kılmıstır. Gelisen teknolojiye baglı olarak, isletmelerde mamul tasarımından baslayıp satıs sonrası hizmetleri de kapsayan uzun bir zaman dilimi içerisinde ve degisik asamalarda birçok yeni faaliyet veya islem ortaya çıkmıstır. Bu yeni faaliyetlere baglı olarak olusan maliyetlerin mamullere yüklenmesi sürecinde eski yöntemlerin kullanılması da hatalı yönetim kararlarına neden olabilmektedir. Bu sorun 80’li yıllardan itibaren A.B.D’ de üzerinde en çok durulan konulardan biri olmus ve çesitli yeni yöntemler gelistirilmeye çalısılmıstır. Maliyet yönetimi yaklasımı çerçevesinde daha saglıklı birim maliyetinin hesaplanabilmesinde kullanılan yöntemlerden birisi de Faaliyet Tabanlı Maliyetleme ( FTM ) olmustur. FTM yaklasımında kaynakları faaliyetlerin tükettigi ve bu nedenle de olusan maliyetlerin mamullere o mamul üretilirken gerçeklestirilen faaliyetlerden hareketle dagıtılmasının daha uygun oldugu savunulur. FTM yöntemine dayalı maliyet sisteminde, faaliyetlerin tükettigi kaynakların bilesimiyle olusan ürünlere iliskin faaliyetlerin maliyetlerini izlemek için daha çok maliyet dagıtım anahtarları kullanmak suretiyle daha dogru ve gerçekçi maliyet hesaplaması yapılmaya çalısılmaktadır. Geleneksel yöntemlerin yetersiz kaldıgı durumlarda, FTM’ nin kullanılması isletmelerin stratejik kararlarda kendilerine ısık tutacak ve böylece isletmeler alacagı kararlarda daha saglıklı maliyet bilgilerinden hareket edebilecekler, sonuçta da gerek ulusal pazarlarda gerekse de uluslararası pazarlarda hem rekabet güçleri artacak hem de karlılıkları artacaktır.
Recently more rapid developements have happened about technological and economical fields in the world, this developement was also occured in manufacturing technology. Starting the usage of adavanced manufacturing technology provided making many operators more rapid, more qualified and more accurate. Nowadays, business enterprises, which produce more qualified and more various products in short times, contest with their rivals. The aim in the new environment is to represent more qualified and much more products in small parties with low costs and increase the profit. This amendment decreased the portion of costs which was directly given to the product units in total cost before and increased the portion of costs which was indirectly given. The structural cgange in costs obliged to search different methods on relating to costs with products. Depending on advanced technology, many new activities and operationsoccured in begining from product concept and including services after sale in a long time period and various stages. The usage of old methods can also cause mistaken management dacisions in the stage the costs give to the products, which occur based on these new activities. The problem has been one of the most discussed subjects and it has been tried to improve new approaches mentioned above. One of the methods which used to estimate more accurate unit cost in Activitiy-Based Costing ( ABC ) method from the point of cost management approach. It is supported that sources consume activities and therefore costs distribute products depending on the activities on the production phase. In the cost system based on ABC , more accurate and realistic cost estimation has been tried to do by using more cost distribution keys to folow the costs of activities concerning the products which activities consume the source composition. Considering ABC approach as a solution for the insufficient of traditional systems and developing the system based on for both production and the service business enterprises will be more useful for the enterprises in the estimation of product costs and business managers can produce necessary information while taking decisions.
Recently more rapid developements have happened about technological and economical fields in the world, this developement was also occured in manufacturing technology. Starting the usage of adavanced manufacturing technology provided making many operators more rapid, more qualified and more accurate. Nowadays, business enterprises, which produce more qualified and more various products in short times, contest with their rivals. The aim in the new environment is to represent more qualified and much more products in small parties with low costs and increase the profit. This amendment decreased the portion of costs which was directly given to the product units in total cost before and increased the portion of costs which was indirectly given. The structural cgange in costs obliged to search different methods on relating to costs with products. Depending on advanced technology, many new activities and operationsoccured in begining from product concept and including services after sale in a long time period and various stages. The usage of old methods can also cause mistaken management dacisions in the stage the costs give to the products, which occur based on these new activities. The problem has been one of the most discussed subjects and it has been tried to improve new approaches mentioned above. One of the methods which used to estimate more accurate unit cost in Activitiy-Based Costing ( ABC ) method from the point of cost management approach. It is supported that sources consume activities and therefore costs distribute products depending on the activities on the production phase. In the cost system based on ABC , more accurate and realistic cost estimation has been tried to do by using more cost distribution keys to folow the costs of activities concerning the products which activities consume the source composition. Considering ABC approach as a solution for the insufficient of traditional systems and developing the system based on for both production and the service business enterprises will be more useful for the enterprises in the estimation of product costs and business managers can produce necessary information while taking decisions.