Günümüz uygulamalarında, özellikle KOBİ’ lerde, ya hiç maliyet sistemi bulunmamakta veya gider yerleri tabanlı maliyet sistemleri aksak ve yeterince bilinçli olmayan bir şekilde uygulanmaya çalışılmaktadır. Oysa, maliyet sistemsizliği veya sağlıksız bir maliyet sistemi, işletmelerin yanlış mamul maliyetlerini hesaplamalarına yol açacağı gibi, bilinçli veya bilinçsiz

In contemporary applications, especially in SME’s, there is no cost system or cost systems based on cost centers is being implicated in an imperfect way without any consciousness. However, unhealthy cost systems can also give way to tax evasion or to pay excess tax consciously or unconsciously as well as causing wrong product calculations. Essentially the most negative outcome of working without a system is making product costing, selling price calculations and inventory valuation wrongly therefore taking incorrect production and inventory building decisions. It is obvious that especially this kind of wrong applications in business enterprises registered to Capital Markets Board can affect “Public Disclosure” “Transparency” and “Social Responsibility” principles negatively. Because of this, to state the importance of cost system subject, its relationship with tax is emphasized     and it is supported by cost analysis examples.