İsmail Burak ERKEK, Hümeyra ADIGÜZEL, Figen ÖKER TÜRÜDÜOĞLU

BİR BANKANIN İÇ DENETİM BİRİMİNDE ZAMAN ETKENLİ FAALİYET TABANLI MALİYETLEME SİSTEMİ UYGULAMASI

Geleneksel maliyetleme sistemlerini kullanan kurumlar günümüz rekabetçi piyasa koşullarında ihtiyaçlarını karşılarken zorluklar yaşamaktadır. Teknoloji, dijitalleşme ve verimliliğin anahtar faktörler olduğu bu rekabetçi ortamda, ihtiyaçların karşılanması için verimli ve etkin bir maliyetleme sisteminin kullanılıyor olması gerekmektedir. Literatürde, dolaylı giderlerin paylaştırımı ve kaynakların kullanılmayan kapasitesinin hesaplanması, maliyet ve performans değerlendirme araştırmalarının sıcak gündem maddeleri arasında yer almaktadır. Zaman Etkenli Faaliyet Tabanlı Maliyetleme Sistemi, faaliyetlere paylaştırılan kaynakların birim maliyetlerinin ve bu faaliyetlerin gerçekleşmesi için gerekli olan sürenin dikkate alınması suretiyle, ürün ve hizmet giderlerinin doğru ve güvenilir verilerle hesaplanması ve kullanılmayan kapasitenin belirlenmesi için kullanılabilmektedir. Söz konusu sistem, faaliyetler ve alt faaliyetlerin belirlenmesi durumunda, bu faaliyetler için gerekli olan kaynaklar ve maliyetleri arasındaki sebep sonuç ilişkilerini doğru bir şekilde ortaya koymaktadır.Bu makale, bir bankanın İç Denetim birimine uyarlanan Zaman Etkenli Faaliyet Tabanlı Maliyetleme Sisteminin tüm aşamalarını kapsayan bir vaka çalışmasından oluşmaktadır. Makalenin amacı, söz konusu sistemin uygulanması sayesinde ve İç Denetim maliyetlerinin hesaplanması amacıyla, bir gider sisteminin tasarlanmasıdır.

Anahtar Kelimeler:

Zaman Etkenli Faaliyet Tabanlı Maliyetleme, Gider Sistemleri, Bir Bankada Vaka Çalışması, Yönetim Muhasebesi

TIME DRIVEN ACTIVITY BASED COSTING SYSTEM IMPLEMENTATION IN THE INTERNAL AUDIT DEPARTMENT OF A BANK

Organizations using traditional cost systems are having difficulties in fulfilling today’s business requirements in competitive markets. An efficient and effective cost system should be in place for the satisfaction of needs of competitive environment in which technology, digitalization and efficiency are the key drivers. In the literature, allocation of indirect costs and also calculation of unused capacity of the resources are the hot topics of the cost and performance evaluation research. An effective costing system known as Time-Driven Activity Based Costing system (TDABC) can be used for the measurement of product or service costs with accurate and reliable data considering unit costs of resources allocated to activities and the time length required for execution of these activities and the determination of unused capacity. This system properly elaborates the cause and effect relations between resources and their costs identifying the activities/ sub-activities.This article presents a case study which shows all the stages of TDABC in the internal audit department of a bank by analyzing the operations of the department and defining all the activities that consume the resources. The goal of this paper is to design a cost accumulation system to calculate the cost of audits of the internal audit department of a bank by implementing TDABC system.

Keywords:

TDABC, Cost Systems, Case Study in a Bank, Management Accounting,

PDF

___

Adıgüzel, H., & Floros, M. (2019). Capacity Utilization Analysis through time-driven ABC in a small sized manufacturing company. International Journal of Productivity and Performance Management, 69(1), 192-216.
Akhavan, S., Ward, L. & Bozic, K.J. (2016). Time-driven activity-based costing more accurately reflects costs in arthroplasty surgery. Clinical Orthopaedics and Related Research,. 474(1), 8-15.
Bruggeman, W., Everaert, P., Anderson, S. & Levant, Y. (2005). Modeling logistics costs using Time-Driven ABC: a case in a distribution company, conceptual paper and case study, Ghent University
Campanale, C., Cinquini, L. & Tenucci, A. (2014). Time-driven activity-based costing to improve transparency and decision making in healthcare: a case study. Qualitative Research in Accounting & Management, 11(2), 165-186.
Dalci, I., Tanis, V. & Kosan, L. (2010). Customer profitability analysis with time-driven activity-based costing: a case study in a hotel. International Journal of Contemporary Hospitality Management, 22(5), 609-637.
Demeere, N., Stouthuysen, K. & Roodhooft, F. (2009). Time-driven activity-based costing in anoutpatient clinic environment: development, relevance and managerial impact. Health Policy, 92(2-3), 296-304.
Donovan, C.J., Hopkins, M., Kimmel, B.M., Koberna, S. & Montie, C.A. (2014). How Cleveland Clinicused TDABC to improve value. Healthcare Financial Management, 68(6), 84-89.
Everaert, P., & Bruggeman, W. (2007). Time-driven activity-based costing: exploring the underlying model. Journal of cost management, 21(2), 16–20.
Everaert, P., Cleuren, G. & Hoozée, S. (2012). Using Time-Driven ABC to identify operational improvements: a case study in a university restaurant. Journal of Cost Management, 26(2), 41-48.
Gervais, M., Levant, Y., & Ducrocq, C. (2010). Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study. JAMAR (The Journal of Applied Management Accounting Research), 8(2), 20.
Hajiha, Z., & Alishah, S.S. (2011). Implementation of Time-Driven Activity-Based Costing System and Customer Profitability Analysis in the Hospitality Industry: Evidence from Iran. Economics and Finance Review, 1(8), 57–67.
Kaplan, R.S., & Anderson, S.R. (2004), Time-Driven Activity-Based Costing – Tool Kit. Harvard Business Review, (82), 131–138.
Kaplan, A.L., Agarwal, N., Setlur, N.P., Tan, H.J., Niedzwiecki, D., McLaughlin, N., Burke, M.A.,Teinberg, K.S., Chamie, K. & Saigal, C.S. (2015). Measuring the cost of care in benign prostatichyperplasia using time-driven activity-based costing (TDABC). Healthcare, 3(1), 43-48.
Kaplan, R.S., Witkowski, M., Abbott, M., Guzman, A.B., Higgins, L.D., Meara, J.G., Padden, E., Shah, A.S.,Apurva, S., Waters, P., Hall, J.E., Weidemeier, M., Feelet, T. & Wertheimer, S. (2014). Using time-driven activity-based costing to identify value improvement opportunities in healthcare. Journal of Healthcare Management, 59(6), 399-412.
Kont, K.R. & Jantson, S. (2011). Activity-based costing (ABC) and time-driven activity-based costing (TDABC): applicable methods for university libraries?. Evidence Based Library and Information Practice, 6(4), 107-119.
Laviana, A.A., Ilg, A.M., Veruttipong, D., Tan, H.J., Burke, M.A., Niedzwiecki, D.R., Kupelian, D.R.,King, C.R., Steinberg, M.L., Kundavaram, C.R., Kamrava, M., Kaplan, A.L., Moriarity, A.K.,Hsu, W., Margolis, D.J.A., Hu, J.C. & Saigal, C.S. (2016). Utilizing time‐driven activity‐based costing to understand the short‐and long‐term costs of treating localized, low‐risk prostate cancer. Cancer, 122(3), 447-455.
McLaughlin, N., Burke, M.A., Setlur, N.P., Niedzwiecki, D.R., Kaplan, A.L., Saigal, C., Mahajan, A.,Martin, N.A. & Kaplan, R.S. (2014). Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives. Neurosurgical Focus, 37(5), 1-9.
Öker, F. & Özyapıcı, H. (2013). A New Costing Model in Hospital Management: Time-Driven Activity Based Costing System. The health care manager, 32(1), 23-36.
Öker, F. & Adıgüzel, H. (2010). Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company. Journal of Corporate Accounting & Finance, 22(1), 75-92.
Pernot, E., Roodhooft, F. & Van den Abbeele, A. (2007). Time-driven activity-based costing for inter-library services: a case study in a university. The Journal of Academic Librarianship, 33(5), 551-560.
Ratnatunga, J., Tse, M.S.C., & Balachandran, K.R. (2012). Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers. The International Journal of Accounting, 47(3), 281–301.
Riediansyaf, M.D. (2014). The application of time driven activity based costing in the hospitality industry: an exploratory case study. The Journal of Applied Management Accounting Research, 12(1), 27-54.
Siguenza-Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H. & Cattrysse, D. (2014). Using time-driven activity-based costing to support library management decisions: a case study for lending and returning processes. The Library Quarterly, 84(1), 76-98.
Somapa, S., Cools, M., & Dullaert, W. (2011). The Development of Time Driven Activity Based Costing Models: A Case Study in a Road Transport and Logistics Company. In Current Issues in Shipping, Ports and Logistics, 431–445, Asp / Vubpress / Upa.
Varila, M., Seppänen, M., & Suomala, P. (2007). Detailed cost modelling: a case study in warehouse logistics. International Journal of Physical Distribution & Logistics Management, 37(3), 184–200.