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    Application of Costing System in The Small and Medium Sized Enterprises (SME) in Turkey

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    Santosh Deshpande
    This document summarizes a study on the application of costing systems in small and medium enterprises (SMEs) in Turkey. The study surveyed SMEs in Ankara in 2014 to evaluate which modern costing systems they have adopted, such as activity-based costing and target costing. The survey results were analyzed using SPSS software. The aim was to describe and explain how SMEs have adopted and applied different cost accounting methods.

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    Application of Costing System in The Small and Medium Sized Enterprises (SME) in Turkey

    Uploaded by

    Santosh Deshpande
    69 views1 page
    This document summarizes a study on the application of costing systems in small and medium enterprises (SMEs) in Turkey. The study surveyed SMEs in Ankara in 2014 to evaluate which modern costing systems they have adopted, such as activity-based costing and target costing. The survey results were analyzed using SPSS software. The aim was to describe and explain how SMEs have adopted and applied different cost accounting methods.

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    This document summarizes a study on the application of costing systems in small and medium enterprises (SMEs) in Turkey. The study surveyed SMEs in Ankara in 2014 to evaluate which modern costing systems they have adopted, such as activity-based costing and target costing. The survey results were analyzed using SPSS software. The aim was to describe and explain how SMEs have adopted and applied different cost accounting methods.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    69 views1 page

    Application of Costing System in The Small and Medium Sized Enterprises (SME) in Turkey

    Uploaded by

    Santosh Deshpande
    This document summarizes a study on the application of costing systems in small and medium enterprises (SMEs) in Turkey. The study surveyed SMEs in Ankara in 2014 to evaluate which modern costing systems they have adopted, such as activity-based costing and target costing. The survey results were analyzed using SPSS software. The aim was to describe and explain how SMEs have adopted and applied different cost accounting methods.

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    © All Rights Reserved
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    of 1

    World Academy of Science, Engineering and Technology

    International Journal of Economics and Management Engineering Vol:2, No:1, 2015

    Application of Costing System in the Small and Medium Sized Enterprises


    (SME) in Turkey
    Authors : Hamide Özyürek, Metin Yılmaz
    Abstract : 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,
    decreases 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 SPSS package program.
    Keywords : modern costing systems, managerial accounting, cost accounting, costing
    Conference Title : ICBMEF 2015 : 18th International Conference on Business, Management, Economics and Finance
    International Science Index Vol:2, No:1, 2015 waset.org/abstracts/19370

    Conference Location : Zurich, Switzerland


    Conference Dates : January 13-14, 2015

    International Scholarly and Scientific Research & Innovation 2(1) 2015 529 scholar.waset.org/1999.20/19370

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