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- Title
Makine Yenileme Kararlarında Geçerli Maliyet Analizi ile COPRAS Yönteminin Karşılaştırılması.
- Authors
Oral, Tolga; Erkuş, Hakan
- Abstract
Management accounting, which provides support to business management in decision making, plays a very important role in business success. One of the most important management accounting approaches is the relevant cost analysis, which is also used in the decision to retain or replacement the machinery. However, it is seen that the use of multi-criteria decision-making techniques in making such decisions is increasing day by day. This study aims to compare relevant cost analysis method and the COPRAS method, in machine replacement decisions. For this purpose, a hypothetical study was conducted to reveal the differences between the relevant cost analysis method and the COPRAS method. By applying both methods, it was tried to determine which machine should be selected among the alternatives. As a result of the study, the first alternative to be selected according to both methods was the different machine. It has been determined that there are differences in the ranking of the other alternative machines. It has been understood that the decisions to be taken by business managers can be more efficient by using both methods together.
- Subjects
BUSINESS success; REPLACEMENT of industrial equipment; MANAGERIAL accounting; COST analysis; INDUSTRIAL management; MULTIPLE criteria decision making
- Publication
Gümüshane University Journal of Social Sciences (GUSBID) / Gümüshane Üniversitesi Sosyal Bilimler Dergisi (GUSBID), 2022, Vol 13, Issue 1, p209
- ISSN
1309-7423
- Publication type
Article