Maliyet Yönetiminde Verimlilik Muhasebesi

Verimlilik Muhasebesi (VM), bir işletmenin performansının ölçülmesinde faaliyetlerinin verimliliği üzerinde durmaktadır. Verim, satış gelirlerinden direkt malzeme maliyetleri çıkarılarak hesaplanmaktadır. VM, işletmelerin performanslarındaki artışın, dolayısıyla kârlarındaki artışın, sistemlerindeki kısıtlamaları etkili bir şekilde yönetmeye bağlı olduğunu savunmaktadır. Kısıtlamaları etkin bir şekilde yönetirken, üretim sürecinde kısıtlamanın söz konusu üretim aşaması için hesaplanan kısıtlı süre başına verimlilik oranı, etkinlik ve karlılık açısından çok önemlidir. Makalenin amacı, üretim yönetimi sürecinin birçok aşamasında karşılaşılan sorunlara basit çözümler sunan VM’nin gerek akademik çalışmalarda gerekse uygulamada daha fazla yer alması gerektiğini vurgulamaktır. Bu amaçla VM kavramı, kuralları ve özellikleri bir örnekle birlikte anlatılmaktadır.

Anahtar Kelimeler:

Verimlilik Muhasebesi, Kısıtlar Teorisi

Throughput Accounting In Cost Management

Throughput Accounting (TA) focuses on the efficiency of its activities in measuring the performance of an enterprise. Yield is calculated by subtracting direct material costs from sales revenues. TA argues that the increase in the performances of the companies, thus the increase in their profits, is dependent on effectively managing the constraints in their systems. While effectively managing constraints, the throughtput rate per constraint calculated for the production stage of the constraint in the production process is very important in terms of efficiency and profitability. The purpose of the article is to emphasize the importance of TA's being more involved in both academic studies and practice, which offers simple solutions to problems encountered at many stages of the production management process. For this purpose, TA concepts and rules are explained with an example.

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