期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2014
卷号：7
期号：1
DOI：10.25287/ohuiibf.211462
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：In order to effective cost planning and control,first of all,costs should be determined accurately measuring and analyzed by classification.In order to ensure effectiveness in the cost management processmany control and analysis techhniques are used. However,some difficulties faced that in the process led to revealing the more practical applications.In this study,a method has been developed which is called Cost-Volume-Risk Analysis (CVRA).CVRA method based on risk stratification by analyzing the levels ofreactions to changes in production volume which by determining variability (risk) in costs that sensitive to production volume. By usage of this method,cost elements of busines,what extent to business control will be determined;any variable production cost what extent risky(variable) than any other is revealed. CVRA method that makes it possible to variable production costs of implementing business by sorting from highest risk to lowest risk,also gives important clues on costs that should be taken to priority control in cost management .Briefly,the proposed method which named CVRA is thought to be an important contribution to ensure the effectiveness of cost management.
其他摘要：TÜRK ÖZ Etkin bir maliyet planlaması ve kontrolü için,her şeyden önce maliyetlerin doğru olarak ölçülüp saptanması ve sınıflandırılıp analiz edilmesi gerekir. Maliyet yönetimi sürecinde etkinlik sağlamak amacıyla birçok kontrol ve analiz tekniği kullanılm
