Activity Analysis on Activity Based Management

Ala T., Pazarçeviren S. Y.

International Multidisciplinary Congress of Eurasia, Barcelona, İspanya, 27 - 30 Nisan 2017, ss.731-738

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Basıldığı Şehir: Barcelona
  • Basıldığı Ülke: İspanya
  • Sayfa Sayıları: ss.731-738
  • Erzincan Binali Yıldırım Üniversitesi Adresli: Evet

Özet

Abstract

Instructions along with the development of technology, traditional costing methods have been inadequate and failed in cost measurements. For this reason, Activity based costing approach emerged. The last quarter of a century Activity-based calculation tools and derivatives are preferred because of their more efficient and cost-reducing features. However, in recent years, more simple methods have been proposed, claiming that Activity Based Costing is difficult and complicated. Establishment of the Activity Based Costing (ABC) system is basically based on the Activity Analysis and with the Resource Analysis. In this study, activity analysis which is one of the important processes of the activity based cost system has been examined in terms of its operation. It is aimed to design activity based costing system, discuss the the functioning of the system and the role of activity analysis in the process plant. It has been thought to contribute to the establishment of an activity analysis model in industrial applications.

Keywords: Activity Analysis, Activity Based Costing, Activity Based Management, ABC, ABM