期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2019
卷号：12
期号：4
DOI：10.25287/ohuiibf.574537
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：As the price is determined by the market, managing and reducing costs is important to maintain the competitive position of the businesses. Achievement of these goals depends on the businesses’ ability to obtain accurate cost information. In line with the changes in businesses’ production patterns and advances in technology,the need for new costing systems that provide efficient and accurate data increases. Costs can be measured,analyzed and reported in various ways. Cost measurement will be meaningful only within the scope of its purpose,so the cost measurement way varies depending on the purpose and conditions of the use of measurement. This study aims to reveal the characteristics,advantages,and disadvantages of various costing methods and cost management systems in determining the cost of the products. Also in order to establish the right balance in terms of conformity,accuracy,and application costs four questions and their answers will be addressed.
其他摘要：Fiyat pazar tarafından belirlendiğinden maliyetlerin yönetilmesi ve azaltılması işletmelerin rekabetçi konumunu sürdürülebilmesi açısından önemlidir. İşletmelerin bu amaçları gerçekleştirebilmesi,doğru maliyet bilgilerini elde edebilmesine bağlıdır. Üreti
