Kısıtlar Teorisi ve Süreç Muhasebesinin Yönetim Muhasebesi Açısından Önemi

Özet: Firmaların rekabet avantajı kazanabilmelerinde en önemli unsurlardan birisi zaman unsurudur. Çünkü artan rekabet ortamında müşteri memnuniyetinin sağlanabilmesi ve pazar paylarının artabilmesi için müşteri taleplerine çabuk cevap vermek ve dolayısıyla ürünleri zamanında tamamlamak gerekmektedir. Bunu başarabilmede kısıtlar teorisi oldukça büyük bir önem taşımaktadır. Çünkü üretim sürecinde ortaya çıkan kısıtların yönetilmesi ile aşırı yarı mamul stokları ve dolayısıyla maliyetler azalmakta, süreç daha akıcı ve verimli hale gelmekte ve bu şekilde ürünler zamanında tamamlanıp müşterilere çabuk bir şekilde sunulabilmektedir. Bunların sonucu olarak da firmaların kârlılığı artmaktadır. Kısıtlar teorisinden yola çıkarak geliştirilen süreç muhasebesi ise genel üretim giderlerini ürünlere, süreç için gerekli zamanı dikkate alarak dağıtmak suretiyle ürün maliyetinin daha doğru olarak belirlenmesini sağlamaktadır. Bu doğrultuda bu çalışmanın amacı, firmaların kârlılıklarını arttırabilmesi için kısıtlar teorisi ve süreç muhasebesinin önemine ilişkin bir araştırma yapmaktır.

The Importance of Theory of Constraints and Throughput Accounting for Management Accounting

Abstract: Time is one of the main factors for the firms to be able to gain competitive advantage. In an increasing competitive environment, the demands of customers should be provided immediately and so products must be produced just in time to create customer satisfaction and increase market share. In this manner, theory of constraints plays a key role. Because managing of constraints which occur in the production process will decrease work in process inventory and costs, so that the production process will become more fluent and more productive. Accordingly, products can be completed and distributed to customers just in time. Consequently, firms' profitability increases. Throughput accounting which was developed through theory of constraints provide to determine product cost more accurately by allocating overhead costs to products by using throughput times. The aim of this study is exploring theory of constraints and throughput accounting importance for increasing firms' profits.

Kaynakça

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