Mermer sanayii işletmelerinde muhasebe sistemi

Abstract

ABSTRACT Today's organizations have tended to work under an intense and widespread competition. Through the passing years and due to the consumers' varied preferences that involve the best quality of any product and the cheapest as well, the mentality that `I will sell whatever I produce` has been exposed to radical changes. From now on, the consumer, besides its quality, expect the product to have a smoothly-running distribution network, a great amount of variety, an excellent service and durability Following the above mentioned reasons, manufactures have been developing varied management and production processes by means of computerized systems so as to achieve the best quality with the minimum cost. Gradually, this approach, that is, the number of the capital intensive organizations have remarkably risen. As widely known, three main components determine the cost of goods' manufactured-cost of the raw material, cost of the employment and factory overhead during the production. In the last years, production phases were based on labour intensive courses and seemingly endless sources of raw materials. Simplified production processes and limited varieties of goods were basic elements to lower the factory expenses. The distribution therefore, would not cast any difficulty. So, the overall costs did contribute only an insignificant amount to the final cost of the production. As for today, in parallel with the enhancing production processes, many of the organizations are bound to produce more than one type of products. On one hand, complicated production processes and heavy automation affect the quality of production positively, on the other hand, comparatively less raw material and less employment is required at the production levels. Nevertheless, the direct effect of those general expenses on the cost have been even greater and any tiny wrong direction in the distribution of these costs upon the varied products are resulted in incorrect pricing and marketing procedures, which finally undermines the competitiveness of organizations, and their profitability. We, therefore, in our research, attempted to make a definition of marble industry phases and techniques and made a thorough enquiry into their production.At this level, we felt bound to study the present accounting system and suggested an independent accounting plan under the given instructions. Besides this, for the organizations in this sector, we tried to present, as far as we believe, the most convenient cost- accounting method and the drew work of this method. In the last chapter, we made a general evaluation of the accounting system presented in the previous chapter.