GENEL MALİYETLERİN İZLENMESİNDE “FAALİYET TABANLI MALİYETLEMENİN” ROLÜ

Authors : Çağla ERSEN

Pages : 117-121

Doi:10.14783/maruoneri.732322

View : 21 | Download : 14

Publication Date : 2000-01-15

Article Type : Research Paper

Abstract :Activity-based costing is a cost ııccounting system that focuses on the various activities peıforııted in an organization and collects costs on the basis of the underlying natııre and extent of those activities. This costing method focuses on attaching costs to products and Services based on the activities conducted to produce, perfornı, distribute, or support those products and Services..
Keywords : genel maliyet, maliye