Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey
Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decrease the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS18 package program.
Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1099848Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4223
 Nicholls B. (1992) “ABC in the UK - A Status Report Management Accounting”, May, pp. 22-23, 28.
 Innes, J and Mitchell, F, (1991) “Activity – Based cost management: a case study of development and implementation”, CIMA.
 Drury, C.; Braund, S.; Osborne, P.; Tayles, M.A. (1993) “Survey of management accounting practices in UK manufacturing companies”, Chartered Asscociation of Certied Accountants,
 Drury C. and M. Tayles (1994) “Product Costing in UK Manufacturing organisations”, European Accounting Review 3: 443-469.
 Banerjee, J., and Kane, W. “Report on CIMA/ JBA survey. Management Accounting”, 74, 30-37.
 Evans Hugh and Gary Asworth (1996) “Survey Conclusion: Wake up to the competition (Managment accountants’ role in business). Manag. Account (UK) 74(5): 16-18
 Drury C. and Tayles M. (2000) “Cost System Design and Profitability Analysis in UK Companies”, Chartered Institute of Management Accountants, London.
 Tom Kennedy and John Affleck – Graves (2001) “The Impact of Activity-Based Costing Techniques on Firm Performance”, Journal of Management Accounting Research: Vol. 13, No. 1, pp. 19-45. December,
 Al-Sayed Mahmoud, Magdy Abdel-Kader, Ahmed Kholeif (2008) “ABC Diffusion in the Age of Digital Economy: the UK Experience, Working Paper No. 08/06
 Bruggeman, W., Slagmulder, R., & Waeytens, D. (1996) “Management Accounting Changes: The Belgian Experience. In: A. Bhimani (Ed.), Management Accounting: European Perspectives (pp. 1- 30). Oxford: Oxford University Press.
 Virtanen, K., Malmi, T., Vaivio, J., &Kasanen, E. “Drivers of management accounting in Finland. In: A. Bhiman, (Ed.), Management Accounting: European Perspectives (pp. 54-73). Oxford: Oxford University Press.
 Israelsen, P., Anderson, M., Rohde, C.,& Sorensen (1996) “ P.E. Management Accounting in Denmark: Theory and Practice”. In: A. Bhimani (Ed.), Management Accounting: European perspectives (pp. 31-53). Oxford: Oxford University Press
 Ask, U., Ax, C., and Jonsson, S. (1996) “Cost management inSweden: From modern to post-modern”, In: A. Bhimani (Ed.), Managment Accounting: European perspectives (pp. 199-217). Oxford: Oxford University Press.
 Sherrer G. (1996) “Management Accounting: A German Perspective in A. Bhimani (ed.) Management Accounting: European Perspectives”, Oxford: Oxford University Press,
 Ballas, A., and Venieris, G. (1996) “A survey of management Accounting practices in Greek Firms”, In: A. Bhimani (Ed.), Managment Accounting: European perspectives (pp. 123-139). Oxford: Oxford University Press
 Barbato, M.B., Collini, P., and Quqgli, A. (1996) “Management Accounting in İtaly, In: A. Bhimani (Ed.), Managment Accounting: European perspectives (pp. 199-217). Oxford: Oxford University Press.
 Saez-Torrecilla, A., Fernandez-Fernandez., A., Texeira-Quiros, J. And Vaquera Mosquero (1996) “Management Accounting in Spain: Trends in Thought and Practice”, in A. Bhimani (Ed.), Management Accounting: European perspectives, Oxford: Oxford University Press.
 Dahlgren, J., Holmstrom, E and Nehler, E. (2001) “ Activity based costing – diffusion and Adoption” , Atina, Greece.
 Askarany, David and Yazdifar Hassan (2012) “An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and UK” Int.J. Production Economics, 430-439
 Öker Figen (2003) Faaliyet Tabanlı Maliyetleme, Literatür Yayınları, Kasım, 32
 Büyükşalvarcı, Ahmet (2006) “Faaliyet Tabanlı Maliyetleme and Bankalarda Bir Uygulama”, Selçuk Üniversitesi Karaman İ.İ.B.F Dergisi, Haziran.
 Saygıner, Serap (2007) “Sanayi İşletmelerinde Faaliyet Tabanlı Maliyetlemeye Dayalı Costing Systemnin Uygulanabilirliği” Marmara Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Yüksek lisans tezi, İstanbul.
 Karcıoğlu, Reşat, Öztürk Meryem (2012) “İMKB’ye Kayıtlı Sanayi İşletmelerinin Maliyet Yönetim Sistemlerini Uygulama and Uygulamama Nedenlerinin Tespitine Yönelik Bir Araştırma” Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16 (1): 477-496
 Eker, Melek Ç. (2002) ”Genel Üretim Giderlerinin Faaliyete Dayalı Maliyet Yöntemine Göre Dağıtımı and Muhasebeleştirilmesinde 8 No’lu Ana Hesap Grubunun Kullanımı”, Uludağ Üniversitesi, İİBF Dergisi, Cilt: 21, Sayı: 1, ss.237-256.
 Gunasekaran, Angappa, H.B., Marrı and Y.Y., Yusuf, (1999), ”Application of Activity Based Costing: Some Case Experiences”, Managerial Auditing Journal, Volume: 14, No: 6-7, pp.286-293.
 Kaplan Robert S. and Robin, Cooper (1998) Cost&Effect; Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, 1998.
 Horngren, Charles T., Srikant M. Datar and George, Foster (2003) Cost Accounting: A Managerial Emphasis, Pearson Education International, Prentice Hall, New Jersey.
 Hacırüstemoğlu, Rüstem and Münir, Şakrak, (2002) “Maliyet Muhasebesinde Güncel Yaklaşımlar” Türkmen Kitabevi, İstanbul.
 Seidenschwarz, W., Horvath, P. (1992) Target Costing-Market-Oriented Target Costs in German Practice).
 Ansari S.L., Bell J.E. and The CAM-ITarget Cost Core Group(1997) Target Costing, Chicago: Irwin.
 Bahşi Gökhan, Can Vecdi (2001) Hedef Maliyetleme, Muhasebe ve Denetime Bakış, Sayı:4, Mayıs.
 Dale Barrie G. and Plunkett James J. (1999) Quality Costing, Gower Publishing Limited.
 Borkenhagen, K., (1999) Value Engineering: An Incredible Return on Investment, https://getinfo.de/app/Value-Engineering-An-Incredible- Return-on-investment/id/BLSE%3ARN069663862, 2013
 Wıxson, J., (2001), What Is Value Engineering?, http://www.srv.net/~wix/whatis.htm, 18.10.2013
 Monden Yasuhiro, (2011) “Toyata Production System, An Integrated Approach to Just-in-Time, 4th ed.Productivity Press, October 5
 Keys, L. K. (1990) System life cycle engineering and DF `X’. IEEE Transactions on Components, Hybrids and Manufacturing Technology, 13 (1), 83- 93.
 Kriwet, A., Zussman, E., and Seliger, G. (1995) Systematic integration of design for recycling into product design. International Journal of Production Economics, 38, 15- 22.
 Wilson, R. L., (1986) “Operations and support cost model for new product concept development”. Proceedings of the 8th Annual Conference on Components and Industrial Engineering, 128- 131.
 Barringer, H. Paul, Barringer P.E, A life Cycle Cost Summary, International Conference of Maintenance Societies (ICOMS®-2003)
 Eden, Yoram and Boaz, Ronen, (2003), “Activity based costing and activity based management-The same thing in a different guise ?”, Management Accounting, July, Volume: 12, Issue: 7, pp.11-18.
 Innes, J., Mitchell, F., Sinclair, D., (2000) “ Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results”, Manage. Accounting Res. 11, 349–362.
 Cokins, Gary, (2001), Activity-Based Cost Management: An Executive’s Guide, Jonh Wiley & Sons.
 Erdoğan, Nurten, (1995) “Faaliyete Dayalı Maliyetleme” Anadolu Üniversitesi Yayınları, No 867, Eskişehir
 Karcıoğlu, Reşat (2000) Stratejik Maliyet Yönetimi Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
 Sohal, Amrik S. and Walter W.C., Chung (1998) “Activity Based Costing in Manufacturing: Two Case Studies on Implementation”, Integrated Manufacturing Systems, Volume: 9, Issue: 3, pp.137-147.
 Drury, C. & Tayles, M., (1994) “Product Costing In UK Manufacturing Organizations” The European Accounting Review 3(3): 443-469.
 Al-Omiri, M., & Drury, C. (2007) A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research 18, 399-424.
 Clarke, P. J., Hill, N. T., & Stevens, K. (1999) “ Activity-based costing in Ireland: Barriers to, and opportunities for, change. Critical Perspectives on Accounting” 10, 443-468.
 Askarany, David ve Yazdifar Hassan (2009)“ Relationship Between Business Size, Organizational İndustry And The Adoption Of ABC İn Australia, New Zealand And UK” The 2009 AAA Conference And Annual Meeting, New York City, New York, August, 1-5
 Groot, T.L., (1996) Activity-based costing in US and Dutch food companies, Advances in Management Accounting, 7.
 Innes, J., Mitchell, F., (1995) A survey of activity-based costing in the UK’s largest companies. Manage. Accounting Res. 6, 137–153.
 Cotton William D.J., Susan M. Jackman, Richard A. Brownc (2003) “Note on a New Zealand replication of the Innes et al. UK activity-based costing survey” Management Accounting Research 14, 67–72
 Pavlatos, O., and Paggios, L., (2009) “Management Accounting Practices in the Greek Hospitality İndustry” Managerial Auditing Journal, 24,
 Fawzi, A.A.Barriers to Adopting Activity- Based Costing Systems (ABC): An Empirical Investigation Using Cluster Analysis, Business Dublin Institute of Technology, Dublin, 2008
 Lukka, K, and Granlund, M. (1996) “Cost Accounting in Finland: Current Practice and Trends of Development” The European Accounting Review (London) Vol 5, No 1: 1-28
 Cobb, I, Innes, J, and Mitchell, F. (1993) Activity- Based Costing Problems: The British Experience, In Advances in Management Accounting, Epstein, M J. Vol 2. 63-83. London: J AI Press
 Cinquini, L., Collini, P., Marelli, A., Quagli, A., Silvi, R. (1999) A Survey on Cost Accounting Practices in Itali an Large and Medium Size Manufacturing Firms, In: Proceedings of the 22nd Annual Congress of the European Accounting Association, Bordeux, France
 Pierce, B., Brown, R. (2004) “An Empirical Study of Activity-Based Systems in Ireland” The Irish Accounting Review 11, 33
 Kip, K., Augustin, S. (2007) Comaring U.S. and German Cost Accounting Methods, Management Accounting Quarterly, 8.