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.
[1] Nicholls B. (1992) “ABC in the UK - A Status Report Management
Accounting”, May, pp. 22-23, 28.
[2] Innes, J and Mitchell, F, (1991) “Activity – Based cost management: a
case study of development and implementation”, CIMA.
[3] Drury, C.; Braund, S.; Osborne, P.; Tayles, M.A. (1993) “Survey of
management accounting practices in UK manufacturing companies”,
Chartered Asscociation of Certied Accountants,
[4] Drury C. and M. Tayles (1994) “Product Costing in UK Manufacturing
organisations”, European Accounting Review 3: 443-469.
[5] Banerjee, J., and Kane, W. “Report on CIMA/ JBA survey. Management
Accounting”, 74, 30-37.
[6] 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
[7] Drury C. and Tayles M. (2000) “Cost System Design and Profitability
Analysis in UK Companies”, Chartered Institute of Management
Accountants, London.
[8] 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,
[9] 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
[10] 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.
[11] 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.
[12] 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
[13] 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.
[14] Sherrer G. (1996) “Management Accounting: A German Perspective in
A. Bhimani (ed.) Management Accounting: European Perspectives”,
Oxford: Oxford University Press, [15] 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
[16] 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.
[17] 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.
[18] Dahlgren, J., Holmstrom, E and Nehler, E. (2001) “ Activity based
costing – diffusion and Adoption” , Atina, Greece.
[19] 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
[20] Öker Figen (2003) Faaliyet Tabanlı Maliyetleme, Literatür Yayınları,
Kasım, 32
[21] Büyükşalvarcı, Ahmet (2006) “Faaliyet Tabanlı Maliyetleme and
Bankalarda Bir Uygulama”, Selçuk Üniversitesi Karaman İ.İ.B.F
Dergisi, Haziran.
[22] Saygıner, Serap (2007) “Sanayi İşletmelerinde Faaliyet Tabanlı
Maliyetlemeye Dayalı Costing Systemnin Uygulanabilirliği” Marmara
Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Yüksek
lisans tezi, İstanbul.
[23] 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
[24] 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.
[25] 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.
[26] Kaplan Robert S. and Robin, Cooper (1998) Cost&Effect; Using
Integrated Cost Systems to Drive Profitability and Performance, Harvard
Business School Press, Boston, 1998.
[27] Horngren, Charles T., Srikant M. Datar and George, Foster (2003) Cost
Accounting: A Managerial Emphasis, Pearson Education International,
Prentice Hall, New Jersey.
[28] Hacırüstemoğlu, Rüstem and Münir, Şakrak, (2002) “Maliyet
Muhasebesinde Güncel Yaklaşımlar” Türkmen Kitabevi, İstanbul.
[29] Seidenschwarz, W., Horvath, P. (1992) Target Costing-Market-Oriented
Target Costs in German Practice).
[30] Ansari S.L., Bell J.E. and The CAM-ITarget Cost Core Group(1997)
Target Costing, Chicago: Irwin.
[31] Bahşi Gökhan, Can Vecdi (2001) Hedef Maliyetleme, Muhasebe ve
Denetime Bakış, Sayı:4, Mayıs.
[32] Dale Barrie G. and Plunkett James J. (1999) Quality Costing, Gower
Publishing Limited.
[33] 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
[34] Wıxson, J., (2001), What Is Value Engineering?,
http://www.srv.net/~wix/whatis.htm, 18.10.2013
[35] Monden Yasuhiro, (2011) “Toyata Production System, An Integrated
Approach to Just-in-Time, 4th ed.Productivity Press, October 5
[36] Keys, L. K. (1990) System life cycle engineering and DF `X’. IEEE
Transactions on Components, Hybrids and Manufacturing Technology,
13 (1), 83- 93.
[37] 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.
[38] 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.
[39] Barringer, H. Paul, Barringer P.E, A life Cycle Cost Summary,
International Conference of Maintenance Societies (ICOMS®-2003)
[40] 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.
[41] 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.
[42] Cokins, Gary, (2001), Activity-Based Cost Management: An
Executive’s Guide, Jonh Wiley & Sons.
[43] Erdoğan, Nurten, (1995) “Faaliyete Dayalı Maliyetleme” Anadolu
Üniversitesi Yayınları, No 867, Eskişehir
[44] Karcıoğlu, Reşat (2000) Stratejik Maliyet Yönetimi Maliyet ve Yönetim
Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
[45] 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.
[46] Drury, C. & Tayles, M., (1994) “Product Costing In UK Manufacturing
Organizations” The European Accounting Review 3(3): 443-469.
[47] 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.
[48] 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.
[49] 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
[50] Groot, T.L., (1996) Activity-based costing in US and Dutch food
companies, Advances in Management Accounting, 7.
[51] Innes, J., Mitchell, F., (1995) A survey of activity-based costing in the
UK’s largest companies. Manage. Accounting Res. 6, 137–153.
[52] 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
[53] Pavlatos, O., and Paggios, L., (2009) “Management Accounting
Practices in the Greek Hospitality İndustry” Managerial Auditing
Journal, 24,
[54] Fawzi, A.A.Barriers to Adopting Activity- Based Costing Systems
(ABC): An Empirical Investigation Using Cluster Analysis, Business
Dublin Institute of Technology, Dublin, 2008
[55] 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
[56] 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
[57] 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
[58] Pierce, B., Brown, R. (2004) “An Empirical Study of Activity-Based
Systems in Ireland” The Irish Accounting Review 11, 33
[59] Kip, K., Augustin, S. (2007) Comaring U.S. and German Cost
Accounting Methods, Management Accounting Quarterly, 8.
[1] Nicholls B. (1992) “ABC in the UK - A Status Report Management
Accounting”, May, pp. 22-23, 28.
[2] Innes, J and Mitchell, F, (1991) “Activity – Based cost management: a
case study of development and implementation”, CIMA.
[3] Drury, C.; Braund, S.; Osborne, P.; Tayles, M.A. (1993) “Survey of
management accounting practices in UK manufacturing companies”,
Chartered Asscociation of Certied Accountants,
[4] Drury C. and M. Tayles (1994) “Product Costing in UK Manufacturing
organisations”, European Accounting Review 3: 443-469.
[5] Banerjee, J., and Kane, W. “Report on CIMA/ JBA survey. Management
Accounting”, 74, 30-37.
[6] 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
[7] Drury C. and Tayles M. (2000) “Cost System Design and Profitability
Analysis in UK Companies”, Chartered Institute of Management
Accountants, London.
[8] 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,
[9] 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
[10] 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.
[11] 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.
[12] 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
[13] 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.
[14] Sherrer G. (1996) “Management Accounting: A German Perspective in
A. Bhimani (ed.) Management Accounting: European Perspectives”,
Oxford: Oxford University Press, [15] 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
[16] 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.
[17] 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.
[18] Dahlgren, J., Holmstrom, E and Nehler, E. (2001) “ Activity based
costing – diffusion and Adoption” , Atina, Greece.
[19] 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
[20] Öker Figen (2003) Faaliyet Tabanlı Maliyetleme, Literatür Yayınları,
Kasım, 32
[21] Büyükşalvarcı, Ahmet (2006) “Faaliyet Tabanlı Maliyetleme and
Bankalarda Bir Uygulama”, Selçuk Üniversitesi Karaman İ.İ.B.F
Dergisi, Haziran.
[22] Saygıner, Serap (2007) “Sanayi İşletmelerinde Faaliyet Tabanlı
Maliyetlemeye Dayalı Costing Systemnin Uygulanabilirliği” Marmara
Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı, Yüksek
lisans tezi, İstanbul.
[23] 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
[24] 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.
[25] 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.
[26] Kaplan Robert S. and Robin, Cooper (1998) Cost&Effect; Using
Integrated Cost Systems to Drive Profitability and Performance, Harvard
Business School Press, Boston, 1998.
[27] Horngren, Charles T., Srikant M. Datar and George, Foster (2003) Cost
Accounting: A Managerial Emphasis, Pearson Education International,
Prentice Hall, New Jersey.
[28] Hacırüstemoğlu, Rüstem and Münir, Şakrak, (2002) “Maliyet
Muhasebesinde Güncel Yaklaşımlar” Türkmen Kitabevi, İstanbul.
[29] Seidenschwarz, W., Horvath, P. (1992) Target Costing-Market-Oriented
Target Costs in German Practice).
[30] Ansari S.L., Bell J.E. and The CAM-ITarget Cost Core Group(1997)
Target Costing, Chicago: Irwin.
[31] Bahşi Gökhan, Can Vecdi (2001) Hedef Maliyetleme, Muhasebe ve
Denetime Bakış, Sayı:4, Mayıs.
[32] Dale Barrie G. and Plunkett James J. (1999) Quality Costing, Gower
Publishing Limited.
[33] 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
[34] Wıxson, J., (2001), What Is Value Engineering?,
http://www.srv.net/~wix/whatis.htm, 18.10.2013
[35] Monden Yasuhiro, (2011) “Toyata Production System, An Integrated
Approach to Just-in-Time, 4th ed.Productivity Press, October 5
[36] Keys, L. K. (1990) System life cycle engineering and DF `X’. IEEE
Transactions on Components, Hybrids and Manufacturing Technology,
13 (1), 83- 93.
[37] 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.
[38] 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.
[39] Barringer, H. Paul, Barringer P.E, A life Cycle Cost Summary,
International Conference of Maintenance Societies (ICOMS®-2003)
[40] 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.
[41] 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.
[42] Cokins, Gary, (2001), Activity-Based Cost Management: An
Executive’s Guide, Jonh Wiley & Sons.
[43] Erdoğan, Nurten, (1995) “Faaliyete Dayalı Maliyetleme” Anadolu
Üniversitesi Yayınları, No 867, Eskişehir
[44] Karcıoğlu, Reşat (2000) Stratejik Maliyet Yönetimi Maliyet ve Yönetim
Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
[45] 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.
[46] Drury, C. & Tayles, M., (1994) “Product Costing In UK Manufacturing
Organizations” The European Accounting Review 3(3): 443-469.
[47] 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.
[48] 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.
[49] 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
[50] Groot, T.L., (1996) Activity-based costing in US and Dutch food
companies, Advances in Management Accounting, 7.
[51] Innes, J., Mitchell, F., (1995) A survey of activity-based costing in the
UK’s largest companies. Manage. Accounting Res. 6, 137–153.
[52] 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
[53] Pavlatos, O., and Paggios, L., (2009) “Management Accounting
Practices in the Greek Hospitality İndustry” Managerial Auditing
Journal, 24,
[54] Fawzi, A.A.Barriers to Adopting Activity- Based Costing Systems
(ABC): An Empirical Investigation Using Cluster Analysis, Business
Dublin Institute of Technology, Dublin, 2008
[55] 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
[56] 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
[57] 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
[58] Pierce, B., Brown, R. (2004) “An Empirical Study of Activity-Based
Systems in Ireland” The Irish Accounting Review 11, 33
[59] Kip, K., Augustin, S. (2007) Comaring U.S. and German Cost
Accounting Methods, Management Accounting Quarterly, 8.
@article{"International Journal of Business, Human and Social Sciences:69338", author = "Hamide Özyürek and Metin Yılmaz", title = "Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey", 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, 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.
", keywords = "Cost Accounting, Costing, Modern Costing Systems,
Managerial Accounting.", volume = "9", number = "1", pages = "389-9", }
