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- Title
ÖZEL İNŞAAT (YAP-SAT) İŞLETMELERİNDE FAALİYET TABANLIMALİYETLEME YÖNTE-MİNİN UYGULANMASI.
- Authors
Coşkuṇ, Ali; Güngörmüş, Ali Haydar
- Abstract
Allocating manufacturing overhead (MOH) costs incurred to the simultaneously constructed constructions is an important problem in land developing companies. The aim of the study is to find out if the activity based costing (ABC) may provide a solution to this problem. In the first part of the study accounting system of the construction companies explained and the costs associated with the construction works are analyzed. Then implementation of the ABC in land developing companies is explained step by step depending on a comprehensive example. Finally we compared MOH costs allocated by using traditional method and ABC method. As a result of the comparison we concluded that ABC method provides more accurate costing information to managers.
- Subjects
INDUSTRIAL management; TARGET costing; INDUSTRIAL costs; COST accounting; COST control; PAYBACK method; PRODUCT life cycle; LIFE cycle costing
- Publication
World of Accounting Science, 2008, Vol 10, Issue 2, p213
- ISSN
1302-258X
- Publication type
Article