Hizmet İşletmelerinde Maliyetleme Sisteminin Tasarımı

Kendi içinde çok sayıda ve birbirinden farklı alt sektörlerden oluşan hizmet işletmelerinde doğru maliyet bilgisine ulaşma ihtiyacı her zaman önemli olmuştur. Ancak günümüzde bu hizmet türlerinin büyük bölümünün küresel rekabetle karşı karşıya kalmaları bu ihtiyacı daha fazla artmıştır. Hizmet sektörünün dünyadaki birçok gelişmiş ülkenin gayri safi yurtiçi hasılasına olan artan katkısına rağmen, hizmet maliyeti konusunda yapılan akademik çalışmalar oldukça kısıtlıdır. Çalışmada hizmet işletmelerinde maliyetlemenin doğasında olan zorluklar ortaya konularak, uygun bir sınıflama ile hizmet işletmelerinde kullanılması gereken maliyetleme yöntemlerinin neler olabileceği ortaya çıkarılmıştır. Bu çalışma ile mevcut sınırlı literatürdeki bilginin sentezlenerek hizmet işletmelerinde maliyetleme konusunda ilgi duyan akademik ve uygulamaya dönük araştırmacılara yol göstermesi hedeflenmektedir.

Design Of Costing System In Service Operations

The need to reach the right cost information in service businesses, which consist of numerous and different sub-sectors within themselves, has always been important. However, nowadays, most of these types of services have to face global competition and this need has increased more. Despite the growing contribution of the service sector to the gross domestic product of many developed countries in the world, the academic studies on service cost is rather limited. The purpose of this study is to discuss the costing methods that should be applied as a result of an appropriate classification, with the difficulties encountered in the costing of service enterprises. The aim of this study is to synthesize the information in existing limited literature and to lead academic and practical researchers who are interested in costing in service enterprises.

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