KAYNAK TÜKETİM MUHASEBESİNİN BİR ÜRETİM İŞLETMESİNDE UYGULANMASI
Muhasebe ve Vergi Uygulamaları, vol.13, no.3, pp.851-881, 2020 (TRDizin)
- Publication Type: Article / Article
- Volume: 13 Issue: 3
- Publication Date: 2020
- Doi Number: 10.29067/muvu.629248
- Journal Name: Muhasebe ve Vergi Uygulamaları
- Journal Indexes: TR DİZİN (ULAKBİM)
- Page Numbers: pp.851-881
- Hatay Mustafa Kemal University Affiliated: No
Abstract
In todays modern manufacturing environments, new techniques are needed because traditional cost systems are inefficient to determine product cost accurately. Resource consumption accounting (RCA) is so important for companies because of focussing on resources and not allocating idle capacity costs to products. The aim of this study is to explore benefits of RCA for companies by using case study research method in a company which operates in shotgun sector in Turkey. In this perspective, first data received from the company was analysed using the RCA system by creating resource pools. Then, the resource costs were allocated to activities using the RCA principles, by this way idle capacity was identified, and costs of the idle capacity were determined. In conclusion, it was determined that RCA can provide so many benefits to company by means of determining accurate product cost, idle capacity and cost of idle capacity. Keywords: Resources, Resource Consumption, Production Costs, İdle Capacity.