Open Access
Use and Accounting of Activity-Based Costing in Dairy and Dairy Production Enterprises
Zülkif Yalçın1, Bahattin Taş2*
1Munzur University, Tunceli, Turkey
2Munzur University, Tunceli, Turkey
* Corresponding author:

Presented at the 4th International Symposium on Innovative Approaches in Social, Human and Administrative Sciences (ISAS WINTER-2019 (SHS)), Samsun, Turkey, Nov 22, 2019

SETSCI Conference Proceedings, 2019, 11, Page (s): 43-46 ,

Published Date: 23 December 2019    | 1329     17


 Developments in economic and technological fields have led to the development of new production systems in manufacturing technology. It is argued that the traditional costing techniques applied by many enterprises today are not compatible with new production systems and are insufficient, therefore they are not able to meet the needs of business managers. The use of Activity-Based Costing (FTM) has become inevitable in today's conjuncture, where conventional costing is insufficient. In particular, in the sectors where milk and dairy products are produced, it is important to calculate the costs of each product correctly because too many sub-and by-products are obtained from milk. In parallel, the purpose of our work is to provide Activity-Based Costing to enable the enterprises that process and produce milk and dairy products to calculate unit cost more healthily and to provide the managers with the required information in a timely-accurate-reliable way. In order to achieve this goal, it is primarily to increase accounting operations and cost calculations. In this context, a literature study on the subject will be carried out, and then the production data of a company operating in the production of milk and dairy products will be taken and the implementation and accounting of the Activity-Based cost method will be carried out. With this study, the application of Activity-Based Costing in the companies operating in the processing and production of milk and dairy products will be ensured and contribution will be made to the studies in this field.

Keywords - Faaliyet Tabanlı Maliyetleme, Muhasebe


[1] “Tını R Davis ve Bruce L. Darling, (1996), "ABC in a Virtual Corporation", Management Accounting. .October, p. 18.
[2] Hall R. W.- Johnson H. T. - Turney P. B. B. Measuring Up: Charting Pathways To Manufacturing Excellence, Homewood, Richard D. Irwin, Inc. Illinois. (1991) p.88
[3] Charles T. Horngren, Gary L. Sundem, William O. Strattan, Introduction to Management Accounting, Tenth Edition, Prentice Hall Inc., USA, 1996, p. 136
[4] J. Edward Ketz, Terry L. Campbell, Sidney J. Baxendale, Managemenet Accounting, Harcourt Brace Jovanovich Inc., San Diego, 1991, s. 292’den aktaran Reşat Karcıoğlu, Stratejik Maliyet Yönetimi – Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum, 2000, p. 155
[5] Kaynak: Linda J. Taylor, “Activity Based Costing”, Financial Accounting & Reporting, May/June 2002, p. 51
[6] Eker, Melek Çakır, Genel Üretim Giderlerinin Faaliyete Dayalı Maliyet Yöntemine Göre Dağıtımı ve Muhasebeleştirilmesinde 8 Nolu Ana Hesap Grubunun Kullanımı, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt XXI, Sayı 1, 2002 s.241
[7] Doğan, Ahmet, Faaliyete Dayalı Maliyet Sistemi ve Türkiye Uygulaması, Yayınlanmamış Doktora Tezi, Ankara, 1996 s. 92-93
[8] Arzova, S. Burak Faaliyet Tabanlı Maliyet Yönetimi, İstanbul: Türkmen Kitapevi. (2002) s.25-26
[9] Melek Çakır Eker, “Genel üretim Giderlerinin Faaliyete Dayalı Maliyet Yönetimine Göre Dağıtımı ve Muhasebeleştirilmesinde 8 No’lu Ana Hesap Grubunun Kullanımı”, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt XXI, Sayı 1, 2002, s. 243”

Copyright © 2024 SETECH
Tokat Technology Development Zone Gaziosmanpaşa University Taşlıçiftlik Campus, 60240 TOKAT-TÜRKİYE