Çağdaş maliyetleme sistemlerinden faaliyet tabanlı maliyetleme sistemi ve bir tekstil işletmesinde uygulanması

Bu tezin amaci cagdas maliyetleme sistemlerinden olan Faaliyet Tabanli Maliyetleme Sisteminin uygulanmasini arastirmaktir. Calismanin temel cikis noktasi, artan rekabet sartlarinda dogru maliyet bilgisine olan gereksinimin saptanmasi ve tezin uygulama asamasiyla FTMS'nin bu gereksinimi karsilayip karsilamadigini incelemektir. Calismanin birinci bolumunde gunumuz is dunyasinda yasanan ekonomik ve teknolojik degisimlerin maliyet muhasebesine etkileri ele alinmistir. Ikinci bolumde oncelikle FTMS'nin temel kavramlari aciklanmis, gelisimi hakkinda bilgi verilmistir. Daha sonra faaliyet tabanli maliyetleme sisteminin isleyis sureci anlatilarak sistemin yararlari ve sisteme yoneltilen elestiriler hakkinda bilgiler verilmistir. Son bolumde ise FTMS'nin bir tekstil isletmesinde uygulamasi yapilarak sonuclar analiz edilmistir. The aim of this study is understanding activity based costing which is one of the system of modern cost approaches. This study's basic starting point is to understand the need for exact costing knowledge under intensive competition. With the application part of the study, I would like to measure if the activity based costing system is sufficient for this need. In the first part; functions of cost accounting in an organization and it's importance are examined. Effects of economic and technological variations to cost accounting are also stated. In the second part; main concepts about activity based costing is defined and development of the system is identified. After that the activity based costing procedures are explained and I've mentioned about the advantages and criticisms of the system. In the last part, an application about the activity based costing system in a textile company is explained and the results are analyzed. Key Words: Cost Accounting, Modern Cost Approaches, Activity Based Costing, Activity Based Cost Management.