Çağla ERSEN

GENEL MALİYETLERİN İZLENMESİNDE “FAALİYET TABANLI MALİYETLEMENİN” ROLÜ

ISSN: 1300-0845
Yayın Aralığı: Yılda 2 Sayı
Başlangıç: 1994
Yayıncı: Marmara Üniversitesi

Activity-based costing is a cost ııccounting system that focuses on the various activities peıforııted in an organization and collects costs on the basis of the underlying natııre and extent of those activities. This costing method focuses on attaching costs to products and Services based on the activities conducted to produce, perfornı, distribute, or support those products and Services..

Anahtar Kelimeler:

genel maliyet, maliye

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