Faaliyet tabanlı maliyetlemeye dayalı ekonomik katma değer analizi-enerji sektöründe bir uygulama

Bu çalısmada faaliyet tabanlı maliyetlemeye dayalı ekonomik katma deger analizinin teorik çerçevesi ortaya konulmus ve bir örnek olay ile iki yöntemin bütünlesik uygulaması açıklanmıstır. Çalısmanın verileri literatür incelemesi, sirketin finansal verileri ve çalısanlarla yapılan görüsmelerden saglanmıstır. Bu çerçevede, öncelikle FTM ve Ekonomik Katma Deger yöntemlerinin birlikte nasıl uygulanabilecegi, firmanın sermaye maliyetinin her bir ürün için nasıl hesaplanıp ürün faaliyet maliyetlerine eklenebilecegi, elde edilen sonuçların FTM yönteminde elde edilen ürün temelli gelir tablosuna dayanılarak verilecek fiyatlama, ürün karısımı, kaynak tahsisi vb. kararları degistirip-degistirmeyecegi analiz edilmektedir. Çalısmanın sonuçlarına göre, geleneksel FTM ile bütünlesik sistem uygulaması farklı sonuçlar vermektedir. Bütünlesik sistem uygulaması sonucu elde edilen ürün ekonomik katma degerleri, ürün karlılıklarının dogru belirlenmesini saglamakta, bu dogrultuda isletmenin alacagı ürün karması ve üretim hacmi gibi kararlarda yol gösterici olmaktadır. Bütünlesik sistem yardımıyla yöneticilerin dikkati yüksek kar saglayan ürünlere çekilmekte ve ayrıca sistem isletmede sermaye maliyeti bilincinin olusmasına katkı saglamaktadır. Sonuç olarak, FTM ile Ekonomik Katma Degerin birlikte kullanımının isletme performansını artırarak isletmelere önemli rekabet avantajları saglayabilecegi degerlendirilmektedir.

In this study the therotical framework of economic value added analysis that is based on activity based costing is explained and the integrated application of these methods is analysed by a case study. The data is gathered from literature review, financial data from the companies, and interviews conducted with the employees. First structures, dynamics, advantages and disadvantages of activity based consting and economic value added methodologies are explained. Then, details of calculation for cost of capital is explained. Finally, integration of all these methodologies and implication of this integration is discussed. According to the results of studies, ABC and integrated system approach produces different results. EVA of a product which is gained by integrated system approach helps to determine accurately the product profits and therefore shed light on company decisions such as product mixing and production volume. Managers focus on profitable products by the integrated system, and it helps to increase awareness of capital cost in all over company. In conclusion, using together activity based costing and economic value added in a company might provide important competitive advantages by improving the performance of business.

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