Vak›f Yüksekö¤retim Kurumlar›nda Sürece Dayal› Faaliyet Tabanl› Maliyetleme Yönteminin Analizi

Küreselleflme ve teknolojide meydana gelen de¤iflimler, di¤er sektörlerde ol- du¤u gibi e¤itim sektöründe de rekabet koflullar›n› a¤›rlaflt›rm›flt›r. Rekabette meydana gelen bu de¤iflimler e¤itim kurumlar›n›n kar marjlar›n› azaltm›flt›r. Kurumlar, bu koflullarda sahip olduklar› pazar pay›n› koruyabilmek ve varl›k- lar›n› devam ettirebilmek için maliyet yönetimine önem vermek zorunda kal- m›fllard›r. Maliyet yönetimi günümüzde, muhasebenin alt sistemlerinden biri olmaktan ç›k›p, iflletme yönetiminin temel görevleri aras›nda yerini alm›flt›r. Yüksekö¤retim kurumlar›n›n da amaçlar›na ulaflmalar›, uzun vadeli stratejile- rini gelifltirmeleri, varl›klar›n› devam ettirebilmeleri için k›t kaynaklar›n› etkin ve verimli bir flekilde kullanmalar› gerekmektedir. Kaynaklar›n kimler taraf›n- dan ne ölçüde hangi sürede kullan›ld›¤› do¤ru saptanmal›d›r. Bu iflleyifl içeri- sinde elde edilen ç›kt›lar kontrol edilmeli ve do¤ru flekilde yorumlanmal›d›r. Örnek olay yöntemiyle yap›lan bu çal›flma, ‹stanbul’da e¤itim veren bir Vak›f Yüksekö¤retim Kurumunun Meslek Yüksekokulunda uygulanm›flt›r. Çal›fl- man›n amac› vak›f meslek yüksekokullar›nda hizmet üretim süreçlerini farkl› maliyetleme yöntemleriyle incelemek ve ç›kan sonuçlar› karfl›laflt›rmakt›r. Bu ba¤lamda, vak›f meslek yüksekokulunun 2016–2017 hesap dönemine ait ma- liyetleri geleneksel maliyetleme yöntemi ve sürece dayal› faaliyet tabanl› ma- liyetleme yöntemi ile hesaplanm›flt›r. Bu iki yöntem, program maliyetlerini do¤ru flekilde hesaplayabilmeleri aç›s›ndan karfl›laflt›r›lm›flt›r.

An Analysis of the Time-Driven Activity-Based Costing System in Foundation Higher Education Organizations

Changes in globalization and technology have made the competition in the education sector more in-tense. This change in competition has reduced the profit margins of educational organizations. In order to maintain their market share and maintain their assets under these conditions, organiza- tions have had to put greater stress on cost management. Today, cost man- agement has moved beyond simply being a sub-system of accounting and has become one of the main tasks of business management. Higher edu- cation organizations need to use scarce resources effectively and efficiently to achieve their goals, develop long-term strategies, and maintain their existence. The extent to which resources are used by whom and for what time should be determined correctly. The outputs obtained during this process should be checked and interpreted correctly. This study was designed as a case study and conducted in a vocational school of a founda- tion university in Istanbul. The aim of this study is to examine the serv-ice production process in foundation vocational school with different costing methods and to compare the results. For this purpose, the costs of the voca- tional school for the 2016–2017 accounting period were calculated by using both the traditional costing method and the time-driven activity-based cost-ing method. These two methods were then compared to find out their degree of accuracy in calculating the program costs.

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