İmalat sanayiinde maliyet hesaplama teknikleri (teori ve uygulama)

Abstract

SUMMARY In order to provide the effectiveness of manufacturing industry on the development of our country, to avoid the cuaste of sources, to be keen on the choices made among the investments and to preserve the power of competition both at home and abroad, there must be cost data which are concrete, objective and provided when needed. In this sense, it is the cost accounting system that provides the cost data of firms. Every businessman would like to know how much his goods cost, whether it is possible to reduce these costs, and the validity of the cost techniques he used. In order to provide revenue, firms are to make expenditures (cost). The profit of the firms results from the comperison of the yield with its cost The determination of the price of goods and services produced in the firm is made directly in relation with the cost of related goods and services. Costs are also important in respect to the evaluation of the inventories. Cost are leading factors on decision-making process of the firm's management On the other hand, costs are very important on the investment decisions. The fields making use of costing are; planning, control of the firm, price determination, estimation of firm profits and business decisions. The basic production factors such as material and equipment, labour and the other general manufacturing inputs have share in the constitution of the goods and services produced by the firms. For this reason factor costs should be estimated individually and put in to accounting procedures. It is essential for the firms to buy the raw material and equipment needed during production in the desired amount, quality and time and with the possible least cost. Firms take measures that increase the efficiency of the firm by means of choosing wage systems improved in order to get the employees work effectively. Factory overhead costs occur as a result of different activities in different businesses. For this reason there are various kinds of them. Except than the direct material and direct labour, all the costs related with manufacturing can be collected under the name of factory overhead costs. One of the purposes of cost accounting is to estimate the full and unit costs ofII the produced goods by a convenient system to the firm. Cost accounting systems can be defined as the recordings and the ways of accounts developed to be applied in the estimation of the costs of produced goods and services. Firms choose the cost system they use due to the king of their products, production capacity, organization and production methods of the firm. There are 1- job order costing system and 2- stage cost system according to the quality of production activity. According to the figures used in the costs they can be classified as; 1- Actual cost, and 2- Standart cost systems. According to the content the classification is; 1- Full cost, 2- Variable cost, 3- Normal cost, and 4- Initial cost system. In the light of the information summarized above the production costs of 1990 of Yılmaz Güllap Leather Company located in Erzurum are estimated by applying. 1- Actual full job order costing system 2- Actual variable job order costing system 3- Standart full job order costing system 4- Standart variable job order costing system The production costs of Meat and Fish Institution Erzurum Meat Branch (Erzurum Et Kombinası) in the year 1990 are estimated using stage costing system. In this study, costing methods in manufacturing industry are tried to be explained both theoretically and practically.