TÜRKİYE’DE FAALİYET TABANLI MALİYETLEME’NİN UYGULANMA DÜZEYİNE YÖNELİK BİR ARAŞTIRMA
Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü DergisiCilt 2009/3, Sayı 3
Recent technological developments affect not only production systems but also accounting approaches and cost methods. Especially the proportion of factory overhead in total cost has increased in machine intensive production. In traditional method, to allocate the factory overhead to product …