{"id":4145,"date":"2018-08-02T18:03:23","date_gmt":"2018-08-02T15:03:23","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=4145"},"modified":"2018-10-27T17:20:27","modified_gmt":"2018-10-27T14:20:27","slug":"usability-of-time-driven-activity-based-costing-methods-in-the-budgeting-process-of-smes","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/usability-of-time-driven-activity-based-costing-methods-in-the-budgeting-process-of-smes","title":{"rendered":"S\u00fcrece Dayal\u0131 Faaliyet Tabanl\u0131 Maliyetleme Y\u00f6nteminin KOB\u0130\u2019lerin B\u00fct\u00e7eleme S\u00fcrecinde Kullan\u0131labilirli\u011fi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nS\u00fcrece Dayal\u0131 Faaliyet Tabanl\u0131 Maliyetleme Y\u00f6nteminin KOB\u0130\u2019lerin B\u00fct\u00e7eleme S\u00fcrecinde Kullan\u0131labilirli\u011fi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nEngin MER\u0130\u00c7, Mustafa GER\u015e\u0130L<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n4<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n961-978<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.134<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Bu \u00e7al\u0131\u015fmada, g\u00fcn\u00fcm\u00fczdeki y\u00fcksek rekabet ko\u015fullar\u0131nda KOB\u0130\u2019lerin ya\u015fam s\u00fcrelerinin daha uzun s\u00fcreli olmas\u0131na katk\u0131 sa\u011flamas\u0131 amac\u0131 ile \u00fcretici KOB\u0130\u2019lerin uygulayabilece\u011fi b\u00fct\u00e7e ve maliyet hesaplamalar\u0131 \u00fczerinde durulmu\u015ftur. G\u00fcn\u00fcm\u00fczde, KOB\u0130’lerde b\u00fct\u00e7e ve maliyet hesaplamalar\u0131n\u0131n yetersiz oldu\u011fu ger\u00e7e\u011finden hareket etti\u011fimizde, uygulanabilir ve y\u00f6neticilere hedeflerini ger\u00e7ekle\u015ftirmelerinde katk\u0131 sa\u011flayacak faydal\u0131 bir \u00e7al\u0131\u015fma olmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r. Yap\u0131lan \u00e7al\u0131\u015fmalarda b\u00fct\u00e7e ve \u00fcr\u00fcn bazl\u0131 maliyetler ile \u00fcretim hedeflerinin (verimlilik) birbirleri ile ba\u011flant\u0131l\u0131 \u00e7al\u0131\u015fmalar\u0131 \u00fczerinde \u00f6nemle durulmu\u015ftur. G\u00dcG (Genel \u00dcretim Giderleri) da\u011f\u0131l\u0131m\u0131 alan\u0131ndaki en g\u00fcncel yakla\u015f\u0131m olan S\u00fcrece Dayal\u0131 Faaliyet Tabanl\u0131 Maliyet Y\u00f6ntemi kullan\u0131larak yap\u0131lm\u0131\u015ft\u0131r. Uygulama \u00e7al\u0131\u015fmas\u0131 sonucu at\u0131l kapasite belirlenmi\u015f ayr\u0131ca yap\u0131lan iyile\u015ftirme \u00e7al\u0131\u015fmalar\u0131 ile verimlilik sonu\u00e7lar\u0131 elde edilmi\u015ftir. Son olarak bulgular \u00fczerinde yorumlar yap\u0131larak \u00f6nerilerde bulunulmu\u015ftur.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nKOB\u0130, B\u00fct\u00e7e, Maliyet, S\u00fcrece Dayal\u0131 Faaliyet Tabanl\u0131 Maliyetleme, At\u0131l Kapasite, Verimlilik<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 3612)<\/a> <\/td>\r\n <\/tr>\r\n<\/table>Tam Metin\r\n<\/b> ( \u2193<\/span> 3612)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: S\u00fcrece Dayal\u0131 Faaliyet Tabanl\u0131 Maliyetleme Y\u00f6nteminin KOB\u0130\u2019lerin B\u00fct\u00e7eleme S\u00fcrecinde Kullan\u0131labilirli\u011fi Yazar(lar): Engin MER\u0130\u00c7, Mustafa GER\u015e\u0130L Cilt: 9 Say\u0131: 4 Y\u0131l: 2018 Sayfa: 961-978 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2018.134 \u00d6z Bu \u00e7al\u0131\u015fmada, g\u00fcn\u00fcm\u00fczdeki y\u00fcksek rekabet ko\u015fullar\u0131nda KOB\u0130\u2019lerin ya\u015fam s\u00fcrelerinin daha uzun s\u00fcreli olmas\u0131na katk\u0131 sa\u011flamas\u0131 amac\u0131 […]<\/p>\n

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