Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs
Abstract
In this study budget and cost calculations, which can be applied by producer
Small and Medium-sized Enterprises (SME), have been emphasized to contribute
producer SME’s having longer lifespans in today’s conditions of high competition.
Nowadays when we act on the fact that the budget and cost calculations are inadequate
in SMEs, it is intended to be a useful work that can be implemented and contribute to
the achievement of the objectives to managers. In the studies carried out, it is
overemphasized on the interrelated studies of budget, product based costs and
production targets (productivity). In product-based cost calculations, the most up-todate approach in the distribution of manufacturing overhead costs was made using the
Time-Driven Activity Based Costing (TDABC) method. In consequence of the application
study, the idle capacity was determined and the productivity results were obtained with
the improvement studies. Finally, the findings were interpreted and the suggestions
were made.
URI
https://app.trdizin.gov.tr/publication/paper/detail/TXpFNE56ZzRPQT09http://hdl.handle.net/20.500.12481/3514
Collections
- TR - Dizin [3877]