İmalat işletmelerinde maliyetler ve maliyet denetimi
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- Tez No: 19126
- Danışmanlar: PROF.DR. ÖZDEMİR AKMUT
- Tez Türü: Doktora
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Maliyet, Maliyet kontrolü, İşletmeler, Cost, Cost control, Businesses
- Yıl: 1992
- Dil: Türkçe
- Üniversite: Ankara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
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Özet (Çeviri)
SUMMARY Increase in the effectiveness of the individual firms would lead to the sectoral productivity increase which in turn have effect on national scale effectivity. Due to this, best use of scarce resources on individual firm level has a crucial role on speeding up the economic developed. Effective management targeted to the basic goals requires the close follow up of the costs and profits and finding out how far they are from what they should be. The aims of budgeting are profits, planning of economies of the firm and control. Any meaningf ull planning and control requires flexible budgets. A budgeting system based upon modern cost systems is an effective management tool. A standard cost system specifying the cost structure adds a lot to cost control. Standards also allow the application of“Management by exceptions”principle. In line with this,“Variable Standard Cost System”provides the best use of knowledge on costs for the decision making and cost control activities of the management. Besides this, it contributes to effective planning and control and also the specification of the responsibilities of various management levels. Variance Analysis as a tool of cost control, directs the attention of the management the those areas which need corrections. Variances reflect cost increases due to unproductivity and/or saving due to high productivity. The first stage of Variance Analysis is to specify the variances and main effects of them. The second stage is the analysis of the causes of them. Finally the results are reported. So, the management receives the information suited to its needs and responsibilities. Our research on the control of the production costs in manufacturing industries, has taken selected firms in Ankara as a case. The results reveal that in these firms modern cost systems and variance analysis are not being employed. Managers of these firms have the idea that information gathered from cost systems have effect neither on profit and loss accounts nor increased economy. f a ¥OtS£t'0§lE^ KÜM** DOKÜMANTASYON UB^SM
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