Activity Based Costing Application in Turkish Hardcoal Authority

Halim AKBULUT; Mehmet Pekkaya; Hakan VARGÜN; Cumhur AÇIKGÖZ

Article Details

Activity Based Costing Application in Turkish Hardcoal Authority

Authors:

Halim AKBULUT | Mehmet Pekkaya | Hakan VARGÜN | Cumhur AÇIKGÖZ

Publisher:

The association of science, education and technology

Journal:

TOJSAT 2015 Vol.5 Issue 3, pp.1-13

Document Type:

Article

Publication Date:

7/2016

Document Language:

Turkish

Document ID (Org No.):

2000835869

Frequency:

Quarterly

pISSN:

2146-7390

Abstract:

 

As result of the growing competition and changing production structure, traditional cost systems are not adequate any more. In this study, it is aimed to review the feasibility of activity based costing (ABC) system - one of the modern costing systems - for a coal enterprise. In this context, case study was conducted via the selected enterprise. Results obtained from the research are as follows: First of all, due to not including the cost proportion of sales /marketing and general administrative expenses to inventoriable costs calculated in the enterprise of application, inventoriable costs were lower in traditional costing system compared to ABC system. The most important reason for that is, in the accounting system of Turkey, even if operating expenses belong to that production period, it is considered as a non-production expense and added to operating accounts instead of stock accounts.

Article Details

Activity Based Costing Application in Turkish Hardcoal Authority

Authors: Halim AKBULUT | Mehmet Pekkaya | Hakan VARGÜN | Cumhur AÇIKGÖZ

Publisher: The association of science, education and technology

Journal: TOJSAT 2015 Vol.5 Issue 3, pp.1-13

Document Type: Article

Publication Date: 7/2016

Document Language: Turkish

Document ID (Org No.): 2000835869

Frequency: Quarterly

pISSN: 2146-7390

Issues

Authors:

Halim AKBULUT | Mehmet Pekkaya | Hakan VARGÜN | Cumhur AÇIKGÖZ

Publisher:

The association of science, education and technology

Journal:

TOJSAT 2015 Vol.5 Issue 3, pp.1-13

Document Type:

Article

Publication Date:

7/2016

Document Language:

Turkish

Document ID (Org No.):

2000835869

Frequency:

Quarterly

pISSN:

2146-7390