Amaç: 1980’li yılların ortalarında geleneksel Amerikan yönetim muhasebesi sisteminin yetersizliklerine karşı olarak geliştirilen Faaliyet Tabanlı Maliyetleme Yönteminin (FTM) başarılı bir şekilde uygulanabilmesi açısından milli kültürün etkilerinin ortaya konulmasıdır. Yöntem:  Doğru maliyet hesaplama açısından oldukça yeterli bir yöntem olan FTM’nin, Hofstede (2011)’in 6 değişkenli kültür modeli ekseninde,  Türk kültür yapısına uygun olup olmadığı ve Türk kültürünün FTM başarısını nasıl etkileyebileceği, FTM’nin organizasyonel, teknik ve davranışsal başarı faktörleri de dikkate alınarak değerlendirilmiştir. Bulgular: Türk toplumunun kültürel özellikleri olarak,  kolektivist, dişil ve yüksek güç mesafesi özelliklerinin ön plana çıktığı belirlenmiş ve bu kültürel özelliklerden ilk ikisinin FTM uygulamasının başarısını artırıcı yönde etki edebileceği değerlendirilmiştir. Türk toplumunda mevcut olan yüksek güç mesafesinin işletme içi iletişimi zayıflatabileceği bu açıdan da işbirliğini azaltabileceği değerlendirilerek, yüksek güç mesafesinin olumsuz etkilerinin nasıl azaltılabileceği ele alınmıştır. Sonuç: Türk kültür yapısı açısından FTM’nin ilk benimsenme aşamasında sorunla karşılaşabileceği değerlendirilmiştir. Uygulama aşaması açısından ise Türk kültür yapısı FTM başarısını pozitif yönde etkileyecek bir özellik göstermektedir. Ancak şunu belirtmek gerekir ki sadece bu kültür yapısı başarı için tek başına yeterli olmayacaktır. Davranışsal, organizasyonel yapı ve teknik konularla ilgili değişkenlere de dikkat edilmesi gerekmektedir.

In the mid-1980s, the Activity Based Costing (ABC) was developed as a costing method to achieve more accurate product costs and more accurate cost measurement by Robert S. Kaplan and Robin Cooper for better business management. ABC has been developed primarily to overcome the shortcomings of the traditional volume-based cost accounting method in the distribution of overhead costs. ABC is a costing system that focuses on activities to determine costs.  The most important benefit of this system is the fact that ABC systems provide product cost information that is closer to reality than traditional volume-based costing methods. The ABC system provides business managers with accurate information on producing and selling different products. Using this information, business authorities have the advantage of making healthier decisions about pricing and production quantities. One of the most important benefits provided by the ABC system is the ability to monitor the expenses of the entity's functions or departments for the activities. In this way, managers are provided with the opportunity to increase the efficiency of the activity, to eliminate the activity or to make decisions such as obtaining the activity from outside the company. The most important criticism of ABC systems is the difficulty in setting up and implementing these systems. Adopting an ABC system to business executives is hard work. The main problem is how the system starts. Business managers may be reluctant to switch to this system because the system is time-consuming and costly. The ABC application is not only an accounting system but also an organizational change initiative. First of all, managers need to evaluate ABC in this way for a successful ABC application. Therefore, cultural factors gain importance in the success of ABC. Although ABC is an adequate method to provide more accurate cost information for businesses, the results are not satisfactory for the practitioners. One of the reasons may be cultural factors. Very few studies have been conducted to investigate the relationship between culture and ABC application success.   It is necessary to think about the effect of culture as the national culture and organizational culture. The basic element in the development of the cultural characteristics of the organizations is the social values, namely the national culture. The shared values of the organization form its culture. Such cultural values may be related to how communication is done, how decisions are made or how people are progressing in the organization. The aim of this study is to explore national cultural influences regarding successful implementation of ABC. The ABC was evaluated based on Hofstede (2011)’s six variable cultural model. Hofstede (2011), in relation to national cultural differences, has formed a model that determines the six basic dimensions of culture. These;Power Distance: This index focuses on the problem of equality and inequality among employees within the enterprise. If this index is high, it means that people accept inequalities resulting from power and wealth. The low levels of the index mean that people do not accept inequalities due to power and wealth.Individualism and Collectivism: This index focuses on how much individuals are integrated into groups. In individualist societies, inter-individual ties are not tight; each is obliged to care for himself and his family. In collectivist societies, people are dependent on groups and are generally responsible for what they do as a group and what they do for the group. The high level of this index indicates that the society is individualistic and the low level of this index indicates that it is collectivist.Masculinity-Femininity: This index focuses on gender discrimination. The high level of this index means dominance of male domination in society. The low index means that the population is not differentiated on a gender basis and the level of discrimination is low. In countries where this index is low, gender equality is at the forefront, and gender discrimination is low.Uncertainty Avoidance: This index refers to the extent to which individuals within a culture are avoided by uncertain situations. The question of how society reacts to the unknown future. The high index of this index means that this society prefers the right rules, laws, controls and various other regulations to reduce uncertainty. The low index means that society is less concerned about uncertainty and that the level of tolerance for uncontrollable situations and changes is higher. Uncertainties are accepted as a part of everyday life, and they are generally more comfortable and flexible in these situations.Time Compatibility (Short or Long Term Orientation): If this index is high, the society has a longer-term tendency to think, the lower level of the index shows that the society has the short-term thinking. In the long-term oriented cultures, their values are shaped according to these interests. For example, they save money for investments and are patient. In this respect, these people are dynamic in their thoughts. In the short-term oriented cultures, people believe that there is only one absolute truth and expect immediate results.Tolerance and Restriction: This dimension reveals the view of society to freely satisfy the needs and desires of the individual. The high level of this index shows the tolerance in this area while the low level shows the limitation. Hence, cultures can be defined as tolerant or intolerant (restricted tolerance). It has been determined that the cultural characteristics of the Turkish society are the collective, feminine and high power distance features.  The first two of these cultural characteristics can influence the success of the ABC application. It is considered that the high power distances existing in the Turkish society may weaken the co-operation in the enterprise because of the weakness of intra-enterprise communication.  In this context, it has also been discussed how to reduce the negative effects of high power distance. It has been evaluated that ABC may encounter problems in the first adoption stage regarding the cultural structure of Turkish society. In the stage of application, the Turkish culture structure shows a characteristic that will affect ABC success positively. However, it should be noted that this cultural structure alone will not be enough for success. Attention should be paid to variables related to behavioural, organizational structure and technical issues.