INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD

Global competition environment, technological developments, development of production technologies, shortening of product life periods etc. factors have changed the structure of production costs. While the share of direct labor costs in production costs decreased, the share and importance of general...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Ayşe KURTLU, Şeyma ÇAKIR
Formato:	article
Lenguaje:	DE EN FR TR
Publicado:	Fırat University 2020
Materias:	time driven activity based costing, activity based costing, idle capacity, unit cost, shoe manufacturing cost Social Sciences H Social sciences (General) H1-99
Acceso en línea:	https://doaj.org/article/91fca7ce60bf4758a593d1c7354810f1
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:91fca7ce60bf4758a593d1c7354810f1
record_format	dspace
spelling	oai:doaj.org-article:91fca7ce60bf4758a593d1c7354810f12021-11-24T09:20:36ZINVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD2148-416310.29228/JASSS.29139https://doaj.org/article/91fca7ce60bf4758a593d1c7354810f12020-05-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=99184680-9660-405b-b09f-a20e0caff6a2.pdf&key=29139https://doaj.org/toc/2148-4163Global competition environment, technological developments, development of production technologies, shortening of product life periods etc. factors have changed the structure of production costs. While the share of direct labor costs in production costs decreased, the share and importance of general production costs increased. The share of general production costs in production costs was 15% in traditional production environments, but today it is approximately 60% due to the increase in depreciation and indirect labor such as engineering and design The activity-based costing method, developed to adapt to this situation and to achieve more accurate cost information, has been inadequate and has not found much application due to costly and time-consuming factors such as installation and operation. As a result of the quests, time-driven activity based costing method, which is an advanced version of traditional activity based costing, has been developed. The aim of the study is to reach more accurate cost information and to support the decision making process of management by time-driven activity based costing method. For this purpose, the application of the research was carried out in a shoe manufacturing company operating in Bursa. According to the findings, unit cost of a pair of shoes is 120 TL in traditional activity based costing method while 88,46 TL in time-driven activity based costing method. Furthermore, in time-driven activity costing method, 127.500 minutes were used, not the whole of the practical capacity (172.800 minutes). 132.727 TL of the production cost of 180.000 TL was distributed to the products, not the cost of idle capacity (45.300 minutes). Thus, has been reached more accurate and realistic cost information.Ayşe KURTLUŞeyma ÇAKIRFırat Universityarticletimedriven activity based costing, activity based costing, idle capacity, unit cost, shoe manufacturing costSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 13, Iss 79, Pp 415-429 (2020)
institution	DOAJ
collection	DOAJ
language	DE EN FR TR
topic	time driven activity based costing, activity based costing, idle capacity, unit cost, shoe manufacturing cost Social Sciences H Social sciences (General) H1-99
spellingShingle	time driven activity based costing, activity based costing, idle capacity, unit cost, shoe manufacturing cost Social Sciences H Social sciences (General) H1-99 Ayşe KURTLU Şeyma ÇAKIR INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD
description	Global competition environment, technological developments, development of production technologies, shortening of product life periods etc. factors have changed the structure of production costs. While the share of direct labor costs in production costs decreased, the share and importance of general production costs increased. The share of general production costs in production costs was 15% in traditional production environments, but today it is approximately 60% due to the increase in depreciation and indirect labor such as engineering and design The activity-based costing method, developed to adapt to this situation and to achieve more accurate cost information, has been inadequate and has not found much application due to costly and time-consuming factors such as installation and operation. As a result of the quests, time-driven activity based costing method, which is an advanced version of traditional activity based costing, has been developed. The aim of the study is to reach more accurate cost information and to support the decision making process of management by time-driven activity based costing method. For this purpose, the application of the research was carried out in a shoe manufacturing company operating in Bursa. According to the findings, unit cost of a pair of shoes is 120 TL in traditional activity based costing method while 88,46 TL in time-driven activity based costing method. Furthermore, in time-driven activity costing method, 127.500 minutes were used, not the whole of the practical capacity (172.800 minutes). 132.727 TL of the production cost of 180.000 TL was distributed to the products, not the cost of idle capacity (45.300 minutes). Thus, has been reached more accurate and realistic cost information.
format	article
author	Ayşe KURTLU Şeyma ÇAKIR
author_facet	Ayşe KURTLU Şeyma ÇAKIR
author_sort	Ayşe KURTLU
title	INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD
title_short	INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD
title_full	INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD
title_fullStr	INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD
title_full_unstemmed	INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD
title_sort	investigation of footwear production costs with time-driven activity based costing method
publisher	Fırat University
publishDate	2020
url	https://doaj.org/article/91fca7ce60bf4758a593d1c7354810f1
work_keys_str_mv	AT aysekurtlu investigationoffootwearproductioncostswithtimedrivenactivitybasedcostingmethod AT seymacakir investigationoffootwearproductioncostswithtimedrivenactivitybasedcostingmethod
_version_	1718415685004034048

INVESTIGATION OF FOOTWEAR PRODUCTION COSTS WITH TIME-DRIVEN ACTIVITY BASED COSTING METHOD

Ejemplares similares