INCREASING IMPORTANCE OF USING ACTIVITY BASED COSTING FOR DETERMINING MARKETING COSTS

Today, in order to have competitive strength, fırms have to make better decisions about production technologies, product groups, pricing, advertising and distribution strategies. In order to make better decisions, they need correct cost information. Because of developing and chaııging production technologies, direct material and direct labor are no longer the most important production factors, instead, the percentage of manufacturing overhead costs in the total cost structure has increased. Traditional cost accounting systems are insuffıcient to provide accurate cost information and Activity Based Costing (ABC) is suggested by ntaıty academicians and accountants as a better cost accounting system. Additionally, high competition increased the marketing activities and consequently the marketing costs of the companies. In this study, first, ABC and marketing costs are examined, and then in order to have accurate cost information and to develop better strategies in every business area, the importance of using ABC for allocating marketing costs to cost objects is stressed.

Anahtar Kelimeler:

Activity Based Costing, Marketing Costs

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