In a globalized and highly competitive business environment, dynamic and precise cost
accounting information has become vital for supporting effective planning and decision …

Günümüz rekabet koşullarında işletmlerin ihtiyaçlarına tam cevap verebilecek iyi bir maliyet
muhasebesi sistemine yönelik arayışlar son 35-40 yıldır devam etmektedir. Faaliyet tabanlı …

The study's goal is to combine cost techniques that employ capacity as a foundation for
allocating indirect costs, avoiding the disadvantages of these approaches while merging …

Abstract The study presents Resource Consumption Accounting (RCA) and its role as a
contemporary cost approaches in support of the practices of value maximizing and cost …

Mamul ve hizmet maliyetlerinin belirlenmesinde, direkt maliyetlerin mamul ve hizmetlere
yüklenmesiendirekt maliyetlere nazaran daha kolaydır. Söz konusu maliyetlerin mamul veya …

The success of economic units that work in the field of industry depends on the process of
determining costs, allocating and distributing costs because this process helps the unit …

The aim of this study is to present a proposed model for analyzing the deviations of indirect
costs according to the RCA approach, and to indicate the lack of traditional approaches in …

For the objectives of this article, we wish to underline the significance of resource
consumption accounting and the balanced scorecard in today's accounting processes and …

The research aims to use the resource consumption accounting (RCA) system in building a
model for cost management of government hospitals. It was based on a basic premise that …

The purpose of this research is to identify the influence of operating cost and credit risks in
the sale of X company. This research uses the descriptive method. The data are analyzed …