Burcu Demirel UTKU, Emre CENGİZ, Ayten ERSOY

ÜRÜN KARMASI KARARLARI AÇISINDAN GELENEKSEL MALİYET MUHASEBESİ YÖNTEMLERİ İLE KISITLAR TEORİSİNİN KARŞILAŞTIRILMASI

Bu çalışma, en uygun ürün karması kararlarının alımında geleneksel muhasebe sistemine kıyasla kısıtlar teorisinin önemini sergilemektedir. Bu amaçla, ürün karması kararlarının belirlenmesinde bir kimya işletmesinde uygulama yapılmış ve bu ürün karması kararlarının karlılığı nasıl etkilediği; kısıtlar teorisinin süreç katkı muhasebesi yaklaşımının, değişken maliyet yönteminin katkı payı ile tam maliyet yönteminin birim kar yaklaşımlarıyla karşılaştırılması yöntemi ile detaylı bir şekilde incelenmiştir

Anahtar Kelimeler:

Kısıtlar Teorisi, Süreç Katkı Muhasebesi, Geleneksel Maliyet Muhasebesi, Ürün Karması Kararları.

COMPARISON OF THE THEORY OF CONSTRAINTS WITH THE TRADITIONAL COST ACCOUNTING METHODS IN RESPECT TO PRODUCT MIX DECISIONS

This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

Keywords:

Theory of Constraints, Throughput Accounting, Traditional Cost Accounting, Product Mix Decisions.,

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