İşletmelerde Maliyet Sistemleri Kullanımlarının İncelenmesi: Manisa Organize Sanayi Bölgesi Örneği
Investigation of Cost of Systems use in Businesses: Manisa Organized Industrial Zone Example

Summary/Abstract: Purpose – One of the main components of the production companies in achieving competitive advantage in the global market environment is the effectiveness of the cost accounting system. Therefore, in order to determine the current costs of accounting systems used in the production sector, the cost accounting systems of production enterprises operating in Manisa Organized Industrial Zone were examined. Design/methodology/approach – Survey method was used as data collection technique. It has been communicated to the authorities actively working in the accounting departments of 177 companies operating in the region; 64 of the 126 contacted persons participated in the survey. Data was analyzed by chi-square and t-test methods. Results – Analysis findings indicate that firms are using traditional cost accounting methods rather than modern cost accounting systems. Discussion – With this study, findings have been obtained that cost accounting systems are not effectively integrated into management processes.

• Details
• Contents