Faaliyet tabanlı maliyetleme ve Armas Arıkan Makine Sanayii ve Ticaret A.Ş. için uygulama

Abstract

IX ÖZET FAALİYET TABANLI MALİYETLEME ve ARMAS ARIKAN MAKİNE SANAYİİ ve TİCARET A.Ş. 'DEKİ UYGULAMASI Yaşar TURAÇ Bu çalışma beş bölümden oluşmaktadır. I. ve II. Bölümde maliyet muhasebesinin temel kavranılan üzerinde durulduktan sonra, EL Bölümün sonunda geleneksel maliyet sistemine göre Armas AŞ. 'deki mamul birim maliyetleri hesaplanmıştır. Ayrıca tekdüzen genel hesap planına göre de maliyetlerin işleyişi muhasebeleştirilmiştir. m. Bölümde ise, faaliyet tabanlı maliyetlemeye (FTM) geniş olarak yer verilmiştir. FTM sistemine göre, adı geçen işletmede öncelikle proses değerleme analizi yapılarak faaliyet merkezleri saptandıktan sonra, maliyetler, saptanan faaliyet merkezlerinde toplanmış ve maliyet sürücüleri seçilerek maliyetler hesaplanmıştır. IV. Bölümde, FTM sisteminin işletmedeki uygulamasına, birim maliyetlerin hesaplanmasına ve geleneksel maliyet sistemine göre hesaplanan birim maliyetler ile FTM sistemine göre hesaplanan birim maliyetler karşılaştırılmışım Son bölümde ise, uygulama sonuçlarına yer verilerek işletme için öneriler belirtilmiştir. Literatürdeki çalışmalar gözönünde tutulduğunda sonuç olarak FTM sisteminin üretim hacmi düşük olan mamule değil, pahalı kaynaklan tüketen faaliyetlerden daha çok tüketen mamullerin maliyetini yukarı çekeceği söylenebilir. Anahtar kelimeler: Maliyetler girdileri, birim maliyetler, faaliyet tabanlı maliyetler

SUMMARY ACTIVITY BASED COSTING (ABC) and ITS APPLICATION IN ARMAS ARIKAN MAKİNE SANAYİİ ve TİCARET A.Ş. Yaşar TURAÇ Determination of product costs is important for the purposes of management control and has implications for a number of crucial decisions: setting selling prices, deciding whether to accept or reject orders, monitoring productivity, changing production methods and continuing (or discontinuing) the manufacture of products. However, the determination of these costs is only one element in such decisions, and a number of other factors will also need to be considered, such as the nature of the costs, whether or not they are variable or fixed, and whether or not they are future costs or sunk costs. A matter of prime importance is the control of the total costs of an organisation, and consideration of the process of obtaining and controlling individual product costs should not detract from this primary responsibility. As a first stage it is necessary to consider the process involved in determining product costs. This is the accounting process that allocates and apportions all of the total costs within the organisation to individual products or services, in order to ascertain the cost of the provision of those products or services.XI There are two broad approaches to costing: first, where the costs are ` added ` at each stage of the production process (known as job costing), and second, where the cost of producing a quantity of the same product is ascertained and then divided by the quantity produced (process costing). All costing systems will fall into one or the other of these mechanisms, although some, more complex, operations will utilise both approaches. For instance, a road transport operation carrying freight will determine its costs per tonne mile, that is the cost of transporting one tonne of a customer's goods for one mile. This is an example of the process approach. It is not the cost of travelling one mile, but the cost of carrying a customer's goods for one mile a subtle but important difference. A firm of solicitors or professional accountants would adopt the job approach by determining the cost of the provision of a service to a particular client, the services offered being similar but different for each individual client. Cost management systems resolve these problems with a new method of tracing and managing costs, called activity - based costing. Activity - based costing (ABC) is an approach to cost assignment that idendifies all major operating activities, categorizes costs by activity, reduces or eliminates nonvalue-adding activities, and assigns costs using a basis that causes the costs to be incurred. A company that uses activity based costing allocates product costs by identifying production and distribution activities and the events and circumstances that cause or `drive` those activities. As a result, many smaller cost pools are created, and many different cost assignments are made either directly to a product or job or to a JIT work cell. The costs traced or assigned to a work cell then are allocated to therproducts produced by that cell based on cost drivers. Recognizing that various activity and cost levels exist, gathering costs into related cost pools, and using multiple cost drivers to assign costs to products and services are the three underlying elements of activity-based costing (ABC). ABC is an accounting information system that identifies the various activities performed in an organization and collects costs on the basis of the underlying nature and extent of those activities. Activity-based costing focuses on attaching costs to products and services based on the activities used to produce, perform, distribute, or support those products and services.XIV 1- Additional engineering time and labor costs, 2- Utility and space costs associated with the extra work, 3- Machine setup time and cost caused by the change order, 4- Product rework time in the cork cell, 5- Increased conversion costs in the cell. Most engineering change orders occur because the design of the product was not refined before it was introduced into the manufacturing proccess. The costs accociated with engineering change orders are reduced if the number of change erders is reduced. In addition, if an engineering change order is for a specific job, then all costs related to that activity are traceable and chargeable to that job. Following activity-based costing procedures, there is no need to allocate these costs through a single factory overhead account to all units produced, as is done by the traditional alloction method. By focusing on cost drivers and their associated costs, management can correct operating inefficiencies and reduce overall product costs. These cost reductions make price reductions possible, which can help increase sales, market share, and profitability.XV An activity-based system recognizes that costs may cary at levels of activity `higher` than the unit level. These higher levels include batch, product or process, and organizational or facility levels. Identifying the activities in an operating process is an important but difficult task. How detailed should the process be ? What exactly is an activity ? Is every action taken throughout the company considered an activity ? Obviously, the activities identified should be detailed enough so that all essential areas are included; but trying to associate costs with too many areas is not cost-effective. A balanced approach is best. Activity - based costing matches costs to activities. To use activity - based costing, one must identify ail of the activities in a product's value chain function and identify the causes of the costs of those activities. Process value analysis is the process of identifying all activities and relating them to events that create ot drive the need for the activities and the resources consumed. In process value analysis, management has a technique to identify those activities that add value to a product and to isolate those that simply add cost. Process value analysis forces managers to look critically at all existing phases of their operations. By reducing or eliminating nonvalue-adding activities and costs, and by improving cost traceability, product costs normally are reduced and are significantly more accurate. Both of these results serve to improve management decisions and increase profitability. To summarize the steps to a successful activity - based costing system: First, identify the appropriate activities for each function. Second, accumulate costs for each activity. Third, analyze every activity to determine if it is adding value to the product or service. Fourth, analyze all nonvalue - adding activities to determine if they are necessary support areas. If they are, scrutinize their costs and reduce them if possible. If they are not, eliminate them. And, finally, assign the costs of each activity to work cells and products that consume the resources of the activities. This study comprises five sections, while the cost accounting is studied in the firsth and secondth sections, the finished product unit costing are computed at Armas AS. according to the traditional costing system at the end of the section secondth. InXVI addition to this, the process of costs have been accounted according to standard general accounting plan. And at the section thirth, the activity-based costing (ABC) has been considered in a wide range. According to the ABC system; the costs have been calculated in the subject matter company, by determination of the activity centers after having completed the process evaluation, and the cost drivers have been selected amongst the accumulated costs in the activity centers. At section fourth, the application of ABC system, the calculation of unit costs have been considered and a comparison is made between the unit costs calculated with the traditional costing system and the ones calculated by the ABC system. At the final section, the application results have been considered and the suggestions for the company have been specified. When the literal works have been taken into the consideration, we can conclude that; the ABC system may increase the cost of products which consume higher resources than the activities that consume expensive resources rather than the product whit lower production volume. Key words: The cost inputs, unit costs, activity-based costing.