Üretim İşletmelerinin Maliyet Hesaplama Yöntemlerinin İncelenmesi: Aydin İli Örneği
The Analysis of Cost Calculating Methods of Manufacturing Firms: Sample of Aydin Province

Summary/Abstract: An effective cost accounting system plays a significant role in accurately calculating the costs of the goods and services produced by the firm and controlling their costs. Today, because of the increase in the share of general production costs within the production costs, in order to calculate the costs correctly and to control expenditures, it is very important that these costs can be loaded with the correct distribution keys to the products. Thus, new cost accounting systems, which may be more effective in firms, have become necessary. With the introduction of new cost accounting systems, the results of traditional costing systems have begun to be debated. Therefore, contemporary costing systems have been developed that can control costs by accurately calculating the costs of goods and provide information that will increase competitiveness by helping to create plans and strategies. The main objective of this research is to obtain a general view of the cost accounting policies and techniques of manufacturing firms operating in the province of Aydın. With the help of obtained data, it has been aimed to determine whether the firms operating in the province of Aydın use traditional or contemporary cost accounting systems. Various statistical techniques have been used in the research. As a result of these techniques, it is understood that firms operating in the region where the research is made use traditional cost accounting approaches. Although they are not very satisfied with these approaches, it is understood that since these approaches are easier than advanced cost accounting approaches, advanced cost accounting approaches are not fully known, and application examples are limited, and therefore they do not give up on traditional approaches.

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