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ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ

Year 2020, Volume: 3 Issue: 1, 1 - 19, 03.02.2020

İlker Kefe , Veyis Naci Tanış

Abstract

“Esnek Standart Maliyetleme” olarak dilimize çevrilen
Grenzplankostenrecnung (GPK) sistemi, Almanya ve Almanca konuşulan ülkelerde en
fazla kullanılan maliyet-yönetim muhasebesi sistemlerinden birisidir. GPK
sistemi; ürün maliyetinin hesaplanması, maliyet türlerinin, maliyet
merkezlerinin ve katkı payının belirlenmesi, maliyet davranışını tanımlamak,
izlenebilirlik, karar verme aşamasında kullanma ve maliyet ölçüm sıklığının
tespiti gibi konularda işletmelere yardımcı olmaktadır. Bu çalışmada öncelikle
Alman maliyet muhasebesi sisteminin kökenlerinden bahsedilecektir. Daha sonra
GPK sisteminin nasıl ortaya çıktığı, temel özellikleri, kullanım amacı ile
kurulum sürecinden bahsedilecektir. 

Keywords

Alman Maliyet Muhasebesi Sistemi Grenzplankostenrechnung (GPK) Kaynak Tüketim Muhasebesi

References

  • Balakrishnan, R., Labro, E. ve Sivaramakrishnan, K. (2012). Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons, 26(1), 21-41.
  • Cheney, G. (2005). German Cost Accounting: Will It Work In America? Accounting Today Magazine, 14-16. Christensen, J. ve Wagenhofer, A. (1997). Special section: German cost accounting traditions. Management Accounting Research, 8, 255-259.
  • Friedl, G., Hammer, C., Pedell, B. ve Küpper, H.-U. (2009). How do German companies run their cost accounting systems. Management Accounting Quarterly, 10(2), 38-52.
  • Friedl, G., Küpper, H.-U. ve Pedell, B. (2005). Relevance added: Combining ABC with German cost accounting. Strategic Finance, 86(12), 56-61.
  • Grasso, L. (2007). Obstacles to lean accountancy. Lean accounting: best practices for sustainable integration, 177-207.
  • IFAC. (2009). Evaluating and improving costing in organizations. New York: Professional Accountants in Business Committee.
  • Jerz, R. J. (1997). A resource consumption model (RCM) for process design. University of Iowa.
  • Krumwiede, K. (2005). Rewards and realities of German cost accounting: time-tested German cost analysis can help improve financial results. But first you have to grapple with its complexities. Strategic Finance, 27-35.
  • Krumwiede, K. ve Suessmair, A. (2007). Comparing US and German cost accounting methods. Management Accounting Quarterly, 8(3), 1-9.
  • Krumwiede, K. ve Suessmair, A. (2008). A Closer Look at German Cost Accounting Methods. Management Accounting Quarterly, 10(1), 37-50.
  • MacArthur, J. B. (2006). Cultural Influences on German versus US Management Accounting Practices. Management Accounting Quarterly, 7(2), 10-16.
  • Mackie, B. (2006). Merging GPK and ABC on the road to RCA. Strategic Finance, 88(5), 33-39.
  • Plaut, H.-G. (1953). Die Grenzplankostenrechnung (Marginal plan costing). Zeitschrift für Betriebswirtschaft, 23, 347–363.
  • Portz, K. ve Lere, J. C. (2009). Is German cost accounting right for your firm? CMA Management, 82(9), 48-50.
  • Portz, K. ve Lere, J. C. (2010). Cost center practices in Germany and the United States: impact of country differences on managerial accounting practices. American Journal of Business, 25(1), 45-52.
  • Scheer, A.-W. (1988). Grenzplankostenrechnung: Stand und aktuelle Probleme; Hans Georg Plaut zum 70. Germany: Gabler.
  • Schildbach, T. (1997). Cost accounting in Germany. Management Accounting Research, 8(3), 261-276. doi:10.1006/mare.1996.0047
  • Schmalenbach, E. (1919). Grundlagen dynamischer Bilanzlehre. Zeitschrift für Handelswissen-schaftliche Forschung, 13, 1-101.
  • Schmalenbach , E. (1926). Dynamische Bilanz (4. baskı). Leipzig, Gloeckner.
  • Schmalenbach , E. (1934). Selbstkostenrechnung und Preispolitik (6. baskı). Leipzig, Gloeckner.
  • Sharman, P. A. ve Vikas, K. (2004). Lessons from German cost accounting. Strategic Finance, 28-36.
  • Smith, C. S. (2005). Going for GPK. Strategic Finance, 86(10), 36-39.
  • Van Der Merwe, A. (2004). Chapter Zero in Perspective. Management Accounting Quarterly, 5(2), 1-6.
  • Weaver, R., Rutledge, R. W. ve Karim, K. E. (2010). Is GPK Right for US Companies? Possibility of Its Application in Bangladesh. ASA University Review, 4(2), 93-100.
  • White, L. (2004). Why look at German cost management? Strategic Finance, 6-8.
  • White, L. (2009). Resource consumption accounting: Manager‐focused management accounting. Journal of Corporate Accounting & Finance, 20(4), 63-77.

Year 2020, Volume: 3 Issue: 1, 1 - 19, 03.02.2020

İlker Kefe , Veyis Naci Tanış

Abstract

References

  • Balakrishnan, R., Labro, E. ve Sivaramakrishnan, K. (2012). Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons, 26(1), 21-41.
  • Cheney, G. (2005). German Cost Accounting: Will It Work In America? Accounting Today Magazine, 14-16. Christensen, J. ve Wagenhofer, A. (1997). Special section: German cost accounting traditions. Management Accounting Research, 8, 255-259.
  • Friedl, G., Hammer, C., Pedell, B. ve Küpper, H.-U. (2009). How do German companies run their cost accounting systems. Management Accounting Quarterly, 10(2), 38-52.
  • Friedl, G., Küpper, H.-U. ve Pedell, B. (2005). Relevance added: Combining ABC with German cost accounting. Strategic Finance, 86(12), 56-61.
  • Grasso, L. (2007). Obstacles to lean accountancy. Lean accounting: best practices for sustainable integration, 177-207.
  • IFAC. (2009). Evaluating and improving costing in organizations. New York: Professional Accountants in Business Committee.
  • Jerz, R. J. (1997). A resource consumption model (RCM) for process design. University of Iowa.
  • Krumwiede, K. (2005). Rewards and realities of German cost accounting: time-tested German cost analysis can help improve financial results. But first you have to grapple with its complexities. Strategic Finance, 27-35.
  • Krumwiede, K. ve Suessmair, A. (2007). Comparing US and German cost accounting methods. Management Accounting Quarterly, 8(3), 1-9.
  • Krumwiede, K. ve Suessmair, A. (2008). A Closer Look at German Cost Accounting Methods. Management Accounting Quarterly, 10(1), 37-50.
  • MacArthur, J. B. (2006). Cultural Influences on German versus US Management Accounting Practices. Management Accounting Quarterly, 7(2), 10-16.
  • Mackie, B. (2006). Merging GPK and ABC on the road to RCA. Strategic Finance, 88(5), 33-39.
  • Plaut, H.-G. (1953). Die Grenzplankostenrechnung (Marginal plan costing). Zeitschrift für Betriebswirtschaft, 23, 347–363.
  • Portz, K. ve Lere, J. C. (2009). Is German cost accounting right for your firm? CMA Management, 82(9), 48-50.
  • Portz, K. ve Lere, J. C. (2010). Cost center practices in Germany and the United States: impact of country differences on managerial accounting practices. American Journal of Business, 25(1), 45-52.
  • Scheer, A.-W. (1988). Grenzplankostenrechnung: Stand und aktuelle Probleme; Hans Georg Plaut zum 70. Germany: Gabler.
  • Schildbach, T. (1997). Cost accounting in Germany. Management Accounting Research, 8(3), 261-276. doi:10.1006/mare.1996.0047
  • Schmalenbach, E. (1919). Grundlagen dynamischer Bilanzlehre. Zeitschrift für Handelswissen-schaftliche Forschung, 13, 1-101.
  • Schmalenbach , E. (1926). Dynamische Bilanz (4. baskı). Leipzig, Gloeckner.
  • Schmalenbach , E. (1934). Selbstkostenrechnung und Preispolitik (6. baskı). Leipzig, Gloeckner.
  • Sharman, P. A. ve Vikas, K. (2004). Lessons from German cost accounting. Strategic Finance, 28-36.
  • Smith, C. S. (2005). Going for GPK. Strategic Finance, 86(10), 36-39.
  • Van Der Merwe, A. (2004). Chapter Zero in Perspective. Management Accounting Quarterly, 5(2), 1-6.
  • Weaver, R., Rutledge, R. W. ve Karim, K. E. (2010). Is GPK Right for US Companies? Possibility of Its Application in Bangladesh. ASA University Review, 4(2), 93-100.
  • White, L. (2004). Why look at German cost management? Strategic Finance, 6-8.
  • White, L. (2009). Resource consumption accounting: Manager‐focused management accounting. Journal of Corporate Accounting & Finance, 20(4), 63-77.
There are 26 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Araştırma Makaleleri
Authors

İlker Kefe 0000-0002-9945-5325

Veyis Naci Tanış 0000-0002-6089-2173

Publication Date February 3, 2020
Published in Issue Year 2020 Volume: 3 Issue: 1

Cite

APA Kefe, İ., & Tanış, V. N. (2020). ALMAN MALİYET MUHASEBESİ SİSTEMİNİN GENEL ÇERÇEVESİ. Ida Academia Muhasebe Ve Maliye Dergisi, 3(1), 1-19.
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