Activity Based Costing System and Model Application in a Marble Business

As well as being the key of economic developement, the growth of national economies is the most important factor that pollutes environment, because it increases the consumption. Companies are the biggest producer and consumer in economy. Businesses manifacture their products in multiple countries and remove borders because of today‘s economic and competitive conditions. Protection and development of resources is the basis of sustainable development. Today, most businesses face difficulties about rival businesses‘ competitive power and price politics. But,for well established firms ―crises are temporary, competitiveness is permanent‖, so the target of businesses is to obtain this competitive power and sustain it. ABC system is a more accurate cost calculation method. ABC system focuses on activities instead of traditional volume based costing. ABC system focuses on what causes the formation of costs and how to make contact with costs and products. Application is made by taking a marble company as an example, and results have been evaluated.