Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: A.erdal ÖZKOL

Konular:-

Anahtar Kelimeler:Variable Cost,Variable Cost Method,Milk Products

Özet: The Variable Cost method is used in the decision-making processes of the enterprises. According to variable cost method, fixed production costs are not directly related to production. In other words, the method accepts that all fixed production costs, direct or indirect, are not stockable. According to this, production costs must be composed of variable costs which vary depending on the changes in production quantity. The practice aims to create knowledge for business according to the variable cost method to make management decisions in short time. Practice,is a case and a hypothetical study. In practice, the incomes of the products are compared with the variable costs, and the fixed costs are taken as the period expenses and distributed to the product costs. According to the method applied, one product cannot meet variable expenses and two products can not meet variable expenses and fixed expenses. The enterprise may make a strategic decision producing or not- producing the products as short-term management decisions. It is not possible to achieve such a result in the full cost method

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