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Karma Maliyet Yöntemi ve Bir Tekstil İşletmesinde Uygulama.
YERELİ, Ayşe N.; KAYALI, Nilgün; DEMİRLİOĞLU, Lale
In the international literature Mixed Costing Method is known as "Hybrid Costing". Mixed Costing Method (MCM) combines the characteristics of job order cost method and process cost method. The aim of the study is to investigate how to calculate the cost of the products with MCM in the textile sector in a company. The Company has used the order cost method while calculating the fiber costs. İn practice, firstly with the data attained from the business; the unit cost and the total cost of three different type of fiber is calculated according to the order cost method. Later, with the usage of hybrid cost method which is called the mixture of process cost and job order cost method, the unit cost and total cost of fiber is calculated and the resultant data is compared and the effects of each method over the financial statements will be evaluated.
Journal of the Institute of Social Sciences Cankiri Karatekin University / Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2015, Vol 6, Issue 2, p437