Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Yazarlar: Yakup ÜLKER, Hüseyin İSKENDER

Konular:-

Anahtar Kelimeler:Activity-Based Costing,Activity Accounting,Cost Systems

Özet: Businesses should realize high level of effectiveness to succes in the conditions of global competition. Furthermore they need data that helps businesses to predict for the future in effective way, and in determining the way they make decision. One of the most critical data comes from cost information systems. Traditional cost systems has been loosing its importance due to new developments in production area. in this context, a new cost system that produces more precise cost fıgures and more objective information is needed. in this study activity based costing is the main subject we focuse on. John Deere company, in vvhich activity based cost system is been applied succesfully, is analyzed as the specifıc case in this study

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