Bağımsız Denetçi Perspektifinden MaliyetlemeYöntemlerinin İşletme Fiyat Belirleme Kararları Üzerinde Etkisi: Ampirik Bir Çalışma (Effect of Costing Methods from the Independent Auditor Perspective on Business Price Determination Decisions; An Empirical Study)

Abstract

Purpose – study aimed to examine the factors affecting the use of which businesses use and product over the auditing professional members working in the provinces of Bursa, Istanbul and others. Design / Method / Approach – By benefiting from the questionnaire questions belonging to the tested academic scales leading in the field of auditing, a model four variables, two independent, one intervening and one dependent, was formed. In this model, a total of five hypotheses were established. In order to test the model, the research based testing method (RBV) was used. questionnaire was administered via the permission basen on the 3rd June 2020 dated and 2020/3 numbered decision made by Bursa Uludag Universitesi Social Sciences and Humanities and Publication Ethics Committee. Design/methodology/approach – According to the findings, cost methods used by businesses have the highest effect on Businesses subjected to auditing are mostly using normal method. Businesses using method are able to calculate better prices. In the tables, it is observed that the auditors' annual auditing number is low and the sample distribution results of the study are significant. The records made in accordance with accounting system is very important in determination. Moreover, a significant positive relationship was found between “appropriate record and both calculation and pricing decisions. Discussion – According to the obtained results, four of five hypotheses proposed in the study were accepted and one was rejected. Auditors believe that professional institutions do not give sufficient support to businesses about the matter of calculation. It is observed that the auditors accept the existence of a significant positive relationship between method and pricing. In this respect, from an auditor's perspective, recording is required to be made in accordance the accounting system and POI (Public Oversight Institution) trainings require continuing. It was concluded that sufficient professional support, recording made in line the standards and the use of a method, businesses can work more competitive price offers.