SELECTION OF THE COST DRIVERS USING INTEGRATED DECISION MODEL
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 3
Abstract
In today’ s business world, it is very important for businesses to have accurate and precise, timely information. In today's market conditions, with increasingly competitive conditions, enterprises face serious problems about quality, cost and duration of response. For this reason, it is vital to be able to be effective and competitive to reach the knowledge of the cost of the goods or services produced in a timely and accurate manner. Businesses are looking for solutions to these problems using costing systems that use cost driver to allocate the costs to products or services. This study proposes an integrated cost driver selection model that uses six mutually supportive selection criteria that allow commpanies using cost system allocate the overhead costs to products. In this model Analytic Hierarchy Process, TOPSIS and MOORA are used integratively. Analytic Hierarchy Process are used to determined the weigth of the criteria that are used in this model and alternative cost drivers that will be evaluate by using the proposed model. The weight of criteria and alternative cost drivers will be used to generate the TOPSIS and MOORA Ratio, and MOORA Referans Point Theory decision matrix. As a result of the application of proposed ıntegrated cost driver selection model, the most appropriate cost driver for the allocation of the overhead costs will be selected by using the sequences obtained from the methods in the proposed model.
Authors and Affiliations
Ahmet Vecdi CAN, Alper GÖKSU, Fatih FAYDALI
Keywords
Related Articles
- EP ID EP414676
- DOI 10.29067/muvu.398405
- Views 104
- Downloads 0
A STUDY FOR THE DETERMINATION OF OPINIONS OF ACCOUNTING PROFESSIONALS IN AEGEAN REGION ON FORENSIC ACCOUNTING
It is known that in recent years, accounting fraud cause major bankruptcies that shook the world economy in general. As a result, countries and businesses began to take more serious measures to prevent this situation. Fo...
THE LINK BETWEEN MANIPULATION WITH ACCOUNTING: LEARNING FROM THE ECONOMIC EFFICIENCY COUPLED WITH THE SETTING OF FINANCIAL LEGISLATION
It is well known that the commitment of manipulation act which is one of the factors significantly worsening the impairment of the corporate financial (mis)reporting process through the impairment of the market efficienc...
A STUDY ON THE EFFECT OF THE SUCCESS OF HARRAN UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES STUDENTS IN ACCOUNTING AND FINANCE COURSES ON JOB PREFERENCES AFTER GRADUATION
Nowadays good education starts from primary school and continues to junior high school, high school and university. While some of the graduates continue their way through post-graduate education, most of them are in sear...
TARİHSEL SÜREÇ İÇERİSİNDE TÜRK VERGİ YARGISININ GELİŞİMİ
Tax disputes are a concept used to express the problems that arise during the taxation process between the administration and taxpayer, and these disputes are settled within the taxation jurisdiction. In addition of the...
CHANGES THE BOBI FRS HAS BROUGHT TO ACCOUNTING PRACTICES: AN INVESTIGATION ON BOBI FRS, TMS/TFRS AND CURRENT LOCAL ACCOUNTING SYSTEM
The notification numbered 30138 on Financial Reporting Standards for Large and Medium Sized Enterprises (BOBI FRS in Turkish abbreviation) prepared by Public Oversight Accounting and Auditing Standards Board (KGK in Tur...