Beton ve Betonarme Mamul Üreten Bir İşletmede Maliyetlerin Faaliyet Tabanlı Maliyet Sistemi İle Hesaplanması (Calculation of Costs by Activity-Based Costing in a Concrete and Reinforced Concrete Producing Enterprise)

Abstract

Purpose – The main aim of the study is to determine the costs more realistic than the activity based cost system of an enterprise producing concrete and reinforced concrete products which conducts cost calculations according to the traditional cost system. Design/methodology/approach – Qualitative research method, one of the social sciences research methods, is used since the method to be followed in the study takes the subjective perspectives of the people into account by considering the opinions of the researcher and generally using statistical data. The case study method is selected among the qualitative research methods. Case study method provides an in-depth research on the business by analyzing the personal observations and interviews, qualitative and quantitative data obtained by other methods. Findings – Unit costs related to electricity and catenary poles calculated according to traditional cost system; 738,74 TL for the electricity pole and 790,97 TL for the catheter pole. In the calculations made according to the activity-based cost system, unit costs related to electricity and catenary poles; 754,60 TL for electricity pole and 770,88 TL for catheter pole. Discussion – The activity-based cost system is a crucial information system that should be put on the managers’ agenda in order to manage the increase in indirect expenses and daily increase in technological investments on production enterprises and to make more realistic cost calculations.