We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
KAYNAK TÜKETİM MUHASEBESİNİN GELİŞİM SÜRECİ, MALİYET AVANTAJLARI VE TEORİK BİR UYGULAMA.
- Authors
SÖZEN, Müslime
- Abstract
This most important purpose of the operation, to strengthen strategic compative by reducing costs. Resource consumption accounting (RCA), this strategic competive race used is a cost accounting model. RCA German Theoretical cost of the system is known to reflect the costing process applied. RCA, Activity Based Costing (ABC) of the German Cost Accounting (GPK) joining the company as a result of new costing system has emerged advantages. A new management accounting system, which is known as a resource management. In this study, the related literature is mentioned RCA genesis and development, emphasizing. This was demonstrated differences and similarities between accounting systems. Has calculated theoretically applied RCA unrelated system resource is not consumed by idle capacity costs as the cost of products and the production cost of unused capacity by reflected clearly demonstrated that more efficiently uses.
- Publication
International Journal of Social Inquiry, 2017, Vol 10, Issue 2, p229
- ISSN
1307-8364
- Publication type
Article