Arş. Gör. Dr. Elif N. ÜNAL, Arş. Gör. Mert DEMİRCİOĞLU, Prof.dr.nihat KÜÇÜKSAVAŞ

OPTİMAL ÜRÜN KARMASI BELİRLEMEDE FAALİYETE DAYALI MALİYET SİSTEMİ VE KISITLAR TEORİSİ

Optimal ürün karması belirleme, firma kârlılığın arttırılmasında oldukça büyük önem taşımaktadır ancak geleneksel yöntemler optimal ürün karması belirlemede yetersiz kalmaktadır. Bu amaçla yeni geliştirilen teknikler daha kârlı sonuçlar sağlayabilmektedir. Kısıtlar teorisi geleneksel yöntemlerden değişken maliyet sistemine benzemekte, ancak tek değişken gider olarak hammadde maliyetini dikkate almaktadır. Bu şekilde belirlenen süreç katkısı (throughput) değeriyle alınan ürün karması kararları daha kârlı sonuçlar sağlayabilmektedir. Ayrıca geleneksel yöntemlere göre daha doğru ürün maliyeti belirlemeyi sağlayan faaliyete dayalı maliyet sistemine göre kaynak kullanımlarının dikkate alınmasıyla kârlı sonuçlar sağlayan ürün karmaları belirlenebilmektedir. Ancak optimal ürün karması belirlemede kısıtlar teorisi ve faaliyete dayalı maliyet sisteminin birlikte kullanılmasıyla daha yüksek kârlar elde edilebilmektedir. Bu çalışmada firmaların kârlılıklarını arttırabilmek için ürün karması kararlarının önemini vurgulayarak, doğru ürün karması kararları alabilmede kısıtlar teorisi ve faaliyete dayalı maliyet sistemi entegrasyonunun önemini ortaya koymak amaçlanmıştır.

Anahtar Kelimeler:

Faaliyete Dayalı Maliyet Sistemi, Kısıtlar Teorisi, Optimal Ürün Karması

Optimal Ürün Karması Belirlemede Faaliyete Dayalı Maliyet Sistemi Ve Kısıtlar Teorisi

Determining optimal product mix is very important to increase the profitability of firms although the traditional methods are inadequate in these decisions New techniques which have been developed for this purpose can create more profitable solutions Although theory of constraints seems similar to the traditional variable costing it differs in recognizing only the material cost as variable Optimal product mix decision which is determined by concentrating on theory of constraint’s throughput approach can provide more profitable solutions than traditional methods On the other hand with activity based costing which provides more accurate product costs than those of traditional methods profitable product mix can be determined by concentrating on resource usage Moreover using activity based costing and theory of constraints together in the optimal product mix decisions firms can acquire higher profits The aim of this study is to emphasize the importance of the optimal product mix decisions to increase firms’ profit and expose the importance of integrating activity based costing and theory of constraints in making rational and profitable product mix decisions Key Words: Activity Based Costing Theory of Constraints Optimal Product Mix

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