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

Summary/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.

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