The Journal of Academic Social Science Studies, 2020
Global competition, technological developments, development of production technologies, shortenin... more Global competition, technological developments, development of production technologies, shortening of product life periods etc. factors have changed the structure of production costs. While the share of direct labor costs in production costs decreased, the share and importance of general production costs increased. The share of general production costs in production costs was 15% in traditional production environments, but today it is approximately 60% due to the increase indepreciation and indirect labor such as engineering and design The activity-based costing method, developed to adapt to this situation and to achieve more accurate cost information, has been inadequate and has not found much application due to costly and time-consuming factors such as installation and operation. As a result of the quests, time-driven activity based costing method, which is an advanced version of traditional activity based costing, has been developed. The aim of the study is to reach more accurate cost information and to support the decision making process of management by time-driven activity based costing method. For this purpose, the application of the research was carried out in a shoe manufacturing company operatingin Bursa. According to the findings, unit cost of a pair of shoes is 120 TL in traditional activity based costing method while 88,46 TL in time-driven activity based costing method. Furthermore, in time-driven activity costing method, 127.500 minutes were used, not the whole of the practical capacity (172.800 minutes). 132.727 TL of the production cost of 180.000 TL was distributed to the products, not the cost of idle capacity (45.300 minutes). Thus, has been reached more accurate and realistic cost information.
As a result of globalization, the competition intensifies to gain a global dimension, along with ... more As a result of globalization, the competition intensifies to gain a global dimension, along with the technological developments the development of production techniques, the increase in automation, the shortening of the product life periods and the increase of the product variety affected not only all functions of enterprises but also accounting and cost accounting functions. This situation caused the production enterprises to lose their control power over the price and to determine the price in a customer oriented manner in the market. The profit expectation of the partners led to the fact that the only variable that can be controlled by the enterprises in the equation of cost = price- profit is the cost. In order to minimize costs by increasing the profitability of businesses in this environment, the products and services they produce must be competitive in terms of time, price and quality. As a result of these changes and developments, traditional cost methods have been insufficient, and enterprises whose production environment and techniques have changed have sought new cost methods. Like all other enterprises, one of the them affected by these developments is the food enterprises in the services sector. Food enterprises also started to need modern cost methods in costing with the development of production techniques and automation in production environments. One of these methods is the theory of constraints that was developed by Goldratt in the 1980s and that managed to focus on the constraints of the enterprises. The purpose of the study is to define and eliminate the constraints that prevent the enterprise from reaching its goals in a food enterprises, thereby increasing the profitability of the enterprise and providing cost effectiveness. For this purpose, the application of the study was carried out in a baklava production enterprise operating in Antalya by using the constraints theory method. The cost data of the baklava production enterprise for July 2019 were analyzed using the constraints theory method. According to the findings obtained, there is a capacity constraint at the preparation expense location of the enterprise. Capacity constraint is a type of constraint that occurs due to insufficient operating resources against demand. The profitability will increase by 33% if the enterprise removes the capacity constraint to reach the targeted amount of demand.
Saffron Journal of Culture and Tourısm Researches, 2019
Globalization, global and intense competition environment, economic and technological changes and... more Globalization, global and intense competition environment, economic and technological changes and developments has affected the hospitality industry as well as all sectors and have resulted in the loss of control over the price of accommodation enterprises and the price has been determined in the market in a customer-oriented manner. The profit expectation of the partners resulted in the cost that the only variable that accommodation enterprises could be controlled in the cost = price - profitequation. Accommodation enterprises have to manage their costs effectively in order to achieve their profit levels. However, ın this regard, traditional methods are not sufficient to manage costs effectively and to provide cost minimization, and modern cost methods are needed. In this study, it is aimed to provide cost minimization and efficiency with kaizen costing method. For this purpose, the application of the study was carried out in a 5-star accommodation enterprise in Antalya. According to the findings obtained from the study, with the kaizen cost reduction target 1.951.386,36 TL, the enterprise should reduce the costs by approximately 8-10% in 2018 in order to reach the profitability desired by the partners. Thus, the accommodation enterprise operating in Antalya will be able to reach the desired profitability ratio in the customer profile, target sales price and target sales volume.
The Journal of Academic Social Science Studies, 2020
Global competition, technological developments, development of production technologies, shortenin... more Global competition, technological developments, development of production technologies, shortening of product life periods etc. factors have changed the structure of production costs. While the share of direct labor costs in production costs decreased, the share and importance of general production costs increased. The share of general production costs in production costs was 15% in traditional production environments, but today it is approximately 60% due to the increase indepreciation and indirect labor such as engineering and design The activity-based costing method, developed to adapt to this situation and to achieve more accurate cost information, has been inadequate and has not found much application due to costly and time-consuming factors such as installation and operation. As a result of the quests, time-driven activity based costing method, which is an advanced version of traditional activity based costing, has been developed. The aim of the study is to reach more accurate cost information and to support the decision making process of management by time-driven activity based costing method. For this purpose, the application of the research was carried out in a shoe manufacturing company operatingin Bursa. According to the findings, unit cost of a pair of shoes is 120 TL in traditional activity based costing method while 88,46 TL in time-driven activity based costing method. Furthermore, in time-driven activity costing method, 127.500 minutes were used, not the whole of the practical capacity (172.800 minutes). 132.727 TL of the production cost of 180.000 TL was distributed to the products, not the cost of idle capacity (45.300 minutes). Thus, has been reached more accurate and realistic cost information.
As a result of globalization, the competition intensifies to gain a global dimension, along with ... more As a result of globalization, the competition intensifies to gain a global dimension, along with the technological developments the development of production techniques, the increase in automation, the shortening of the product life periods and the increase of the product variety affected not only all functions of enterprises but also accounting and cost accounting functions. This situation caused the production enterprises to lose their control power over the price and to determine the price in a customer oriented manner in the market. The profit expectation of the partners led to the fact that the only variable that can be controlled by the enterprises in the equation of cost = price- profit is the cost. In order to minimize costs by increasing the profitability of businesses in this environment, the products and services they produce must be competitive in terms of time, price and quality. As a result of these changes and developments, traditional cost methods have been insufficient, and enterprises whose production environment and techniques have changed have sought new cost methods. Like all other enterprises, one of the them affected by these developments is the food enterprises in the services sector. Food enterprises also started to need modern cost methods in costing with the development of production techniques and automation in production environments. One of these methods is the theory of constraints that was developed by Goldratt in the 1980s and that managed to focus on the constraints of the enterprises. The purpose of the study is to define and eliminate the constraints that prevent the enterprise from reaching its goals in a food enterprises, thereby increasing the profitability of the enterprise and providing cost effectiveness. For this purpose, the application of the study was carried out in a baklava production enterprise operating in Antalya by using the constraints theory method. The cost data of the baklava production enterprise for July 2019 were analyzed using the constraints theory method. According to the findings obtained, there is a capacity constraint at the preparation expense location of the enterprise. Capacity constraint is a type of constraint that occurs due to insufficient operating resources against demand. The profitability will increase by 33% if the enterprise removes the capacity constraint to reach the targeted amount of demand.
Saffron Journal of Culture and Tourısm Researches, 2019
Globalization, global and intense competition environment, economic and technological changes and... more Globalization, global and intense competition environment, economic and technological changes and developments has affected the hospitality industry as well as all sectors and have resulted in the loss of control over the price of accommodation enterprises and the price has been determined in the market in a customer-oriented manner. The profit expectation of the partners resulted in the cost that the only variable that accommodation enterprises could be controlled in the cost = price - profitequation. Accommodation enterprises have to manage their costs effectively in order to achieve their profit levels. However, ın this regard, traditional methods are not sufficient to manage costs effectively and to provide cost minimization, and modern cost methods are needed. In this study, it is aimed to provide cost minimization and efficiency with kaizen costing method. For this purpose, the application of the study was carried out in a 5-star accommodation enterprise in Antalya. According to the findings obtained from the study, with the kaizen cost reduction target 1.951.386,36 TL, the enterprise should reduce the costs by approximately 8-10% in 2018 in order to reach the profitability desired by the partners. Thus, the accommodation enterprise operating in Antalya will be able to reach the desired profitability ratio in the customer profile, target sales price and target sales volume.
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Papers by Şeyma Çakır
insufficient operating resources against demand. The profitability will increase by 33% if the enterprise removes the capacity constraint to reach the targeted amount of demand.
insufficient operating resources against demand. The profitability will increase by 33% if the enterprise removes the capacity constraint to reach the targeted amount of demand.