Title

TMS - 2 STOKLAR STANDARDINA GÖRE, STANDART MALİYET YÖNTEMİNİN UYGULANMASI.

Authors

GÜNGÖRMÜŞ, Ali Haydar; BOYAR, Ender

Abstract

The objective of this article is to apply both standard and normal costing together to design costing system according to the Turkish Accounting Standards, Standard Number 2 "Inventories". Standard costing method is compared with normal costing and actual costing method in the article. Also an example about overhead costing variances causing from capacity is given. The differences between normal costing and actual costing method separately recorded.

Subjects

COST accounting; COST estimates; ACCOUNTING standards; VARIANCES; ACCOUNTING methods; AUDITING standards; STANDARDS

Publication

Financial Analysis / Mali Cozum Dergisi, 2010, Issue 102, p109

ISSN

1303-5444

Publication type

Academic Journal