İmalat İşletmelerinde Maliyet ve Performans Planlamasına İlişkin Bir Uygulama
An Application on Cost and Performance Planning in Manufacturing Companies

Summary/Abstract: Purpose – The aim of this study is to provide an optimal solution model for production with "high performance, minimum cost, and maintaining work peace" in industrial production enterprises. With this optimal solution model proposal, the most important part of the preconditions of maximizing the company value or maximizing the interests of the partners, which is the main financial goal of the enterprises, will be provided. Design/methodology/approach – This study is an applied research whose study universe is “manufacturing companies”. Moreover, multi-departmental manufacturing companies are taken as a sample. The model described in the study is especially suitable for industrial enterprises which have spare part manufacturing, installation, and engineering departments. In this study, first part of the method is discussed. The methodological approach of determining the workforce capacity of the production department is explained. The correlation between the variables and their reflection on labor costs will be the parts of other studies to be carried out in this context. Findings – The first findings of the model are the monthly and annual gross and net working hours determined by the working schedule for the employees of the production unit. The standard performance of the workers who work in the production unit is determined as the second finding. As a result of associating these two kinds of findings with the production budget targets, the calculations regarding the determination of the direct and indirect labor hours of the production unit, the total number of workers in the production unit, and their optimization are the other findings. Overtime is the solution to the monthly labor capacity gap between the total labor capacity and the total labor hours for the production unit. This is another main finding as well. Discussion – The model prevents the problems which are inhumane and threaten labor peace and their high costs caused by the cycle of dismissal and recruitment that will be created by the production budget monthly target differences in large manufacturing enterprises. This model reveals the methodology of how production activities can be achieved with minimum cost and high performance while preserving legal and ethical values. The model is also analytical as a cost accounting application and budgeting technique.

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