Bir Mermer Ocağında Faaliyet Tabanlı Maliyet Analizi
Özet
In a globalizing world, competition conditions are becoming more stringent for businesses. Achieving maximum profitability with minimum cost has reached a point that companies cannot ignore. In order to have a say in both local and international markets, companies need to put their cost calculations on a solid basis. The aim of this study is to increase the efficiency of marble quarry by eliminating the deficiencies in the cost accounting system. Most businesses are not successful in cost accounting and accurate cost values cannot be determined. Because of these reasons, errors arise in the cost, profit and sales price calculations of the enterprises. In this study, unit cost of 1 m3 marble block produced in a marble quarry is calculated by using Activity Based Costing (ABC) system. Cost analysis is performed in this study. As a result, production cost of 1 m3 marble block is 204,4 TL with traditional cost accounting system and unit cost of 1 m3 marble block is calculated as 129,3 TL with the implementation of activity based cost accounting system. Accordingly, it has been determined that the traditional cost accounting system used by the firm imposes more cost on the produced material.
