Dr. İlhan DALCI, Associate Prof. Veyis Naci TANIŞ

ACTIVITY-BASED COST-VOLUME-PROFIT ANALYSIS: ANOTHER APPROACH TO BREAK-EVEN ANALYSIS

Yüksek rekabete dayalı ortamlarda başarılı olabilmek için yöneticiler doğru kararlar vermek zorundadırlar. Yönetim muhasebecileri de, kararları işletmeler açısından çok önemli olan yöneticiler arasındadırlar. Bu nedenle yönetim muhasebecileri kararlarını verirken, işletmeye mümkün olan en iyi bilgiyi sağlayacak yöntemleri kullanmalıdırlar. Aksi halde işe yarar ve doğru kararlar vermeleri mümkün olmayabilir. Neyazık ki geleneksel maliyet ve yönetim sistemleri, yöneticilerin yanlış karar vermelerine neden olmaktadır. Örneğin, maliyet-hacim-kar analizi teknikleri, geleneksel yöntemlerin yönetim amaçları doğrultusunda yanlış karar verilmesine neden olan alanlardan birisidir. Bu çalışmanın amacı geleneksel maliyet-hacim-kar analizinin hatalara nasıl neden olabileceğini göstermektir. Ayrıca faaliyete dayalı maliyet sisteminin bu amaçla kullanılarak nasıl daha iyi sonuçlara ulaşılabileceği de açıklanacaktır

Anahtar Kelimeler:

Faaliyete Dayalı Maliyet, Maliyet-Hacim Kar analizi, Başabaş noktası analizi

ACTIVITY-BASED COST-VOLUME-PROFIT ANALYSIS: ANOTHER APPROACH TO BREAK-EVEN ANALYSIS

In order to be able to compete in highly competitive environments, managers must make correct decisions. Management accountants are among the managers whose decisions are exceedingly important for the success of their companies. Therefore, management accountants have to base their decisions on such systems that provide the best possible information. Otherwise, they cannot make sound and correct decisions. Nevertheless, the use of traditional product costing and cost management systems may lead management accountants to make wrong decisions. For example, Cost-VolumeProfit (CVP) analysis is one of the areas in which the use of traditional approaches can be misleading for managerial purposes. The aim of this paper is to identify how traditional CVP analysis leads managers to make wrong decisions. In addition, this paper also aims to show that the use of Activity-Based CVP analysis will give better results than those of the Traditional CVP analysis.

Keywords:

Activity-based Costing, CVP analysis, Break-even Analysis,

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