Year 2020, Volume 3 , Issue 1, Pages 1 - 19 2020-02-03

ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ

İlker KEFE [1] , Veyis Naci TANIŞ [2]


“Esnek Standart Maliyetleme” olarak dilimize çevrilen Grenzplankostenrecnung (GPK) sistemi, Almanya ve Almanca konuşulan ülkelerde en fazla kullanılan maliyet-yönetim muhasebesi sistemlerinden birisidir. GPK sistemi; ürün maliyetinin hesaplanması, maliyet türlerinin, maliyet merkezlerinin ve katkı payının belirlenmesi, maliyet davranışını tanımlamak, izlenebilirlik, karar verme aşamasında kullanma ve maliyet ölçüm sıklığının tespiti gibi konularda işletmelere yardımcı olmaktadır. Bu çalışmada öncelikle Alman maliyet muhasebesi sisteminin kökenlerinden bahsedilecektir. Daha sonra GPK sisteminin nasıl ortaya çıktığı, temel özellikleri, kullanım amacı ile kurulum sürecinden bahsedilecektir. 
Alman Maliyet Muhasebesi Sistemi, Grenzplankostenrechnung (GPK), Kaynak Tüketim Muhasebesi
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Primary Language tr
Subjects Economics
Journal Section Makaleler
Authors

Orcid: 0000-0002-9945-5325
Author: İlker KEFE (Primary Author)
Institution: OSMANİYE KORKUT ATA ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0002-6089-2173
Author: Veyis Naci TANIŞ
Institution: ÇUKUROVA ÜNİVERSİTESİ
Country: Turkey


Dates

Publication Date : February 3, 2020

Bibtex @review { idaacmmd585638, journal = {Ida Academia Muhasebe ve Maliye Dergisi}, issn = {2618-5679}, eissn = {2619-9920}, address = {Kasaplar Mh. Soma Cd. No:123 ALTIEYLÜL/BALIKESİR}, publisher = {Balıkesir Serbest Muhasebeci Mali Müşavirler Odası}, year = {2020}, volume = {3}, pages = {1 - 19}, doi = {}, title = {ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ}, key = {cite}, author = {Kefe, İlker and Tanış, Veyis Naci} }
APA Kefe, İ , Tanış, V . (2020). ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ . Ida Academia Muhasebe ve Maliye Dergisi , 3 (1) , 1-19 . Retrieved from http://www.idaacademia.org/en/pub/issue/53171/585638
MLA Kefe, İ , Tanış, V . "ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ" . Ida Academia Muhasebe ve Maliye Dergisi 3 (2020 ): 1-19 <http://www.idaacademia.org/en/pub/issue/53171/585638>
Chicago Kefe, İ , Tanış, V . "ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ". Ida Academia Muhasebe ve Maliye Dergisi 3 (2020 ): 1-19
RIS TY - JOUR T1 - ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ AU - İlker Kefe , Veyis Naci Tanış Y1 - 2020 PY - 2020 N1 - DO - T2 - Ida Academia Muhasebe ve Maliye Dergisi JF - Journal JO - JOR SP - 1 EP - 19 VL - 3 IS - 1 SN - 2618-5679-2619-9920 M3 - UR - Y2 - 2019 ER -
EndNote %0 Ida Academia Muhasebe ve Maliye Dergisi ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ %A İlker Kefe , Veyis Naci Tanış %T ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ %D 2020 %J Ida Academia Muhasebe ve Maliye Dergisi %P 2618-5679-2619-9920 %V 3 %N 1 %R %U
ISNAD Kefe, İlker , Tanış, Veyis Naci . "ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ". Ida Academia Muhasebe ve Maliye Dergisi 3 / 1 (February 2020): 1-19 .
AMA Kefe İ , Tanış V . ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ. Ida Academia. 2020; 3(1): 1-19.
Vancouver Kefe İ , Tanış V . ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ. Ida Academia Muhasebe ve Maliye Dergisi. 2020; 3(1): 1-19.