THREE DIFFERENT METHODS FOR DISTRIBUTION OF MANUFACTURING OVERHEAD COSTS: COMPARATIVE CASE STUDY
Journal Title: Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi - Year 2017, Vol 19, Issue 4
Abstract
The activitiy-based costing (ABC), which is developed for the purpose of eleminating the mistakes of the volume-based costing method (VBC), has a complex structure. For this reason, it is very difficult to implement this costing method (ABC) especially by the enterprises that have complex production processes and to make it permanent. This complexity of the ABC method has forced scientists to develop another costing method. Kaplan and Anderson (2004) developed a Time- Driven Activity Based Costing (TD-ABC) method that includes ABC but is simpler to implement, less costly and time-based than ABC. The purpose of this study is to examine all three costing methods in comparison with an application.
Authors and Affiliations
A. Cemkut BADEM, Yavuz KILINÇ
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