Normal Maliyetlemenin Teori ve Uygulaması
Theory and Application of Normal Costing

Summary/Abstract: Normal Costing is being wondered by accounting circles because of Turkish Accounting Standards’ rising importance. Normal costing accepts that fixed production overheads are being done for creating a capacity or sustaining present capacity so the given expenses need to be delivered to production costs according to capacity usage. This study aims to express normal costing’s theory and technique, and bring forward a proposal for its usage in field of application.

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