ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ

Rifat Yılmaz

doi:10.20990/kilisiibfakademik.428689

Research Article

ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ

Year 2018, Volume: 10 Issue: 18, 270 - 287, 30.05.2018

Rifat Yılmaz

https://doi.org/10.20990/kilisiibfakademik.428689

Cited By: 3

Abstract

Günümüz rekabet
koşullarında işletmlerin ihtiyaçlarına tam cevap verebilecek iyi bir maliyet
muhasebesi sistemine yönelik arayışlar
son 35-40 yıldır devam etmektedir. Faaliyet tabanlı maliyetleme sisteminden
duyulan memnuniyetsizlik dikkatleri 60 yıldan fazlaca bir süredir başarılı bir
şekilde Almanca Konuşan Ülkelerde (Almanya, Avusturya ve İsviçre) uygulanmakta
olan Alman Maliyet Muhasebesi sistemine çekmiştir. Uygulamacılara göre Alman
maliyet muhasebesinin en göze çarpan özelliği, yöneticilere karar almada
ihtiyaç duyacakları bilgileri sağlamakta oldukça yeterli olmasıdır. Faaliyet
tabanlı maliyetlemenin iyi bir maliyet hesaplama ve yönetim sistemi olmasına
rağmen, yöneticilere karar vermede ihtiyaç duydukları bilgileri sağlamakta yeterli
görülmemektedir. Özellikle Amerikan yönetim muhasebecileri ve iş dünyasında
Alman Maliyet Muhasebesine doğru bir yöneliş gözlemlenmektedir. Bu çalışmada,
Alman Maliyet muhasebesi sisteminde, maliyetlerin hesaplanmasında nasıl bir
yöntem kullanıldığı ve başarısının altında yatan etkenler araştırılmış ve
Faaliyet Tabanlı Maliyetleme yöntemi ile karşılaştırılarak hipotetik bir örnek üzerinde yöntemin işleyişi
açıklanmıştır.

Keywords

Alman Maliyet Muhasebesi, GPK, Maliyet Yönetimi, Maliyet Muhasebesi

References

AKTAŞ, R. (2013). Yeni Bir Maliyet ve Yönetim Muhasebesi Yöntemi Olarak Kaynak Tüketim Muhasebesi, Muhasebe ve Finansman Dergisi, Nisan 2013,s.55-75.
AL-HEBRY, A. A. and AL-MATARI, E.M. (2017). A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study, International Review of Management and Marketing, 7(3): 105-112.
BROUWER, Managerial Accounting Methods and Functions, http://www.de-brouwer.com/assets/ students/ w_eMBA_ wikibook-managerial-accounting.pdf Erişim: Şubat 2018
BUYS, P. (2007). Strategic Costing Techniques: German Cost Accounting, Accountancy SA, May 2007.
CENGİZ, E. (2012). Gelişmiş Bir Maliyetleme Yaklaşımı Olarak Kaynak Tüketim Muhasebesi, Muhasebe Bilim Dünyası Dergisi, 14(1): 215-233
CHAPMAN, C. S., HOPWOOD, A. G. and SHIELDS, M. D. (2007). Handbooks of Management Accounting Research, Two-Volume Set: Handbook of Management Accounting Research, Volume 2 [Hardcover] , Elsevier Science; 1 edition (February 21, 2007).
CHENEY, G. (2005). German Cost Accounting: Will It Work In America? WebCPA, 19(9): 14-16.
COKINS, G. (2015) Looking Back to Assess the Present: Different Development Paths for Controlling in the US, Germany https://www.ifac.org/global-knowledge-gateway/viewpoints/looking-back-assess-present-different-development-paths
COOPER, R. and KAPLAN R. S. (1998). Cost &Effect, Harvard Business School Pub.
DUNK, A. S. (2001). Behavioral Research In Management Accounting: The Past, Present, And Future, in (ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioral Research, Volume 4) Emerald Group Publishing Limited, pp.25- 45.
FRIEDL G., KÜPPER, H.U. and PEDELL, B. (2005). Relevance Added: Combining ABC With German Cost Accounting, Strategic Finance, Jun 2005; 86, 12; ABI/INFORM Global, pp:56-61.
GAISER, B. 1997. German Cost Management Systems. Journal of Cost Management (September/October): 35-41.
HORVÁTH, P. (2009). What Is German Controlling? Journal of Cost Management, 23(2): 4.
IFAC. (2009). Evaluating and Improving Costing in Organizations, Professional Accountants in Business Committee, July. http://www.fasab.gov/pdffiles/ifac_eval_and_improv_costing.pdf (Erişim Şubat: 2018).
JINKENS R. C. and YALLAPRAGADA, R.R. (2010). Cost Accounting in Auto Manufacturing Companies in Germany and the United States, International Business & Economics Research Journal–March 2010, 9(3).
JINKENS, R.C. (2009). German Cost Accounting, http://warrington.ufl.edu/academics/ pdbp/docs/ proposals/2009_RobertJinkens.pdf
KLOOCK, J. and SCHILLER, U. (1997). Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September), pp. 299-323
KRUMWEIDE, K. R. (2005). Rewards and Realities of German Cost Accounting, Strategic Finance, April 2005, pp. 27-34.
KRUMWIEDE, K. R. (2007). Compering U.S. and German Cost Accounting Methods, Management Accounting Quarterly, Spring 2007, pp.1-9.
KRUMWIEDE, K. R. (2008). A Closer Look at German Cost Accounting Methods, Management Accounting Quarterly, Fall 2008, pp.37-50.
KRUMWIEDE, K. R., SUESSMAIR, A. and MACDONALD, J. (2007). An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods (July 30, 2007). AAA 2008 MAS Meeting Paper. Available SSRN: https://ssrn.com/abstract=1003833 or http://dx.doi.org/10.2139/ssrn.1003833
LAWRANGE, P. G. (2005). Are ABC and RCA Accounting Systems Compatile with Lean Management Management Accounting Quarterly, Fall 2005, pp.12-27.
LIPCHENKO, E., SMYCHKOVA, O. and SCHROEDER, M. (2018). German Cost Management or Grenzplankostenrechnung (GPK) http://gsom.spbu.ru/files/en/upload/mib/baranov/done_by_ students/GPK.ppt, Erişim Şubat 2018.
MARTIN, J. R. (2016). Management Accounting: Concepts, Techniques & Controversial Issues, Chapter 1, Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems, (http://maaw.info/MAAWTextbookMain.htm).
MACARTHUR, J. B. (2006). Cultural Influences on German versus U.S. Management Accounting. Management Accounting Quarterly, 7(2): 6.
MERWE, A.V.D. (2004). Chapter Zero in Perspective, Managemennt Accounting Quartely; Winter 2004: 5-2, ABI/INFORM Global
POLEJEWSKI, S. A. (2018). German Cost Accounting Vs. Activity-Based Costing, https://blog.cengage.com/wp-content/uploads/2014/07/FALL-2009.Polejewski.German-Cost-Accounting.pdf, (Erişim, Şubat 2018)
PORTZ, K. and 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.
SHARMAN P.A. (2003). The Case for Management Accounting, Strategic Finance, October 2003, pp:42-47.
SHARMAN P.A. (2003). Bring on German Cost Accounting, Strategic Finance, December 2003.
SHARMAN P.A. and VIKAS, K. (2004). Lessons From German Cost Accounting, Strategic Finance, December 2004, pp:28-35.
SU, C. (2013). A Study of Cost Accounting Practices ‒ Through Germany, Japan, and the United States, Lund University, Department of Business Administration BUSN68, Degree Project – Accounting and Management Control Master Thesis Spring 2013.
TINKELMAN, D.P. (2016). Introductury Accounting: A measurement Approach for Managers, Routledge Pub.
UNUTKAN, Ö. (2010). Faaliyet Tabanlı Maliyet Sistemi Ve Bir Uygulama, Mali Çözüm, Sayı 97. S.87-105
WEAVER, R., RUTLEDGE, R.W. and KARIM, K. E. (2011). Is GPK Right For U.S. Companies?, Internal Auditing, ISSN 0897-0378, 07/2011, 26(4): 3-7.
WHITE, L. (2004). Resource Consumption Accounting: Manager-Focused Management Accounting, The Journal Of Corporate Accounting &Finance, May/June,2009, pp:63-77.

Year 2018, Volume: 10 Issue: 18, 270 - 287, 30.05.2018

Rifat Yılmaz

https://doi.org/10.20990/kilisiibfakademik.428689

Cited By: 3

Abstract

References

AKTAŞ, R. (2013). Yeni Bir Maliyet ve Yönetim Muhasebesi Yöntemi Olarak Kaynak Tüketim Muhasebesi, Muhasebe ve Finansman Dergisi, Nisan 2013,s.55-75.
AL-HEBRY, A. A. and AL-MATARI, E.M. (2017). A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study, International Review of Management and Marketing, 7(3): 105-112.
BROUWER, Managerial Accounting Methods and Functions, http://www.de-brouwer.com/assets/ students/ w_eMBA_ wikibook-managerial-accounting.pdf Erişim: Şubat 2018
BUYS, P. (2007). Strategic Costing Techniques: German Cost Accounting, Accountancy SA, May 2007.
CENGİZ, E. (2012). Gelişmiş Bir Maliyetleme Yaklaşımı Olarak Kaynak Tüketim Muhasebesi, Muhasebe Bilim Dünyası Dergisi, 14(1): 215-233
CHAPMAN, C. S., HOPWOOD, A. G. and SHIELDS, M. D. (2007). Handbooks of Management Accounting Research, Two-Volume Set: Handbook of Management Accounting Research, Volume 2 [Hardcover] , Elsevier Science; 1 edition (February 21, 2007).
CHENEY, G. (2005). German Cost Accounting: Will It Work In America? WebCPA, 19(9): 14-16.
COKINS, G. (2015) Looking Back to Assess the Present: Different Development Paths for Controlling in the US, Germany https://www.ifac.org/global-knowledge-gateway/viewpoints/looking-back-assess-present-different-development-paths
COOPER, R. and KAPLAN R. S. (1998). Cost &Effect, Harvard Business School Pub.
DUNK, A. S. (2001). Behavioral Research In Management Accounting: The Past, Present, And Future, in (ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioral Research, Volume 4) Emerald Group Publishing Limited, pp.25- 45.
FRIEDL G., KÜPPER, H.U. and PEDELL, B. (2005). Relevance Added: Combining ABC With German Cost Accounting, Strategic Finance, Jun 2005; 86, 12; ABI/INFORM Global, pp:56-61.
GAISER, B. 1997. German Cost Management Systems. Journal of Cost Management (September/October): 35-41.
HORVÁTH, P. (2009). What Is German Controlling? Journal of Cost Management, 23(2): 4.
IFAC. (2009). Evaluating and Improving Costing in Organizations, Professional Accountants in Business Committee, July. http://www.fasab.gov/pdffiles/ifac_eval_and_improv_costing.pdf (Erişim Şubat: 2018).
JINKENS R. C. and YALLAPRAGADA, R.R. (2010). Cost Accounting in Auto Manufacturing Companies in Germany and the United States, International Business & Economics Research Journal–March 2010, 9(3).
JINKENS, R.C. (2009). German Cost Accounting, http://warrington.ufl.edu/academics/ pdbp/docs/ proposals/2009_RobertJinkens.pdf
KLOOCK, J. and SCHILLER, U. (1997). Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September), pp. 299-323
KRUMWEIDE, K. R. (2005). Rewards and Realities of German Cost Accounting, Strategic Finance, April 2005, pp. 27-34.
KRUMWIEDE, K. R. (2007). Compering U.S. and German Cost Accounting Methods, Management Accounting Quarterly, Spring 2007, pp.1-9.
KRUMWIEDE, K. R. (2008). A Closer Look at German Cost Accounting Methods, Management Accounting Quarterly, Fall 2008, pp.37-50.
KRUMWIEDE, K. R., SUESSMAIR, A. and MACDONALD, J. (2007). An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods (July 30, 2007). AAA 2008 MAS Meeting Paper. Available SSRN: https://ssrn.com/abstract=1003833 or http://dx.doi.org/10.2139/ssrn.1003833
LAWRANGE, P. G. (2005). Are ABC and RCA Accounting Systems Compatile with Lean Management Management Accounting Quarterly, Fall 2005, pp.12-27.
LIPCHENKO, E., SMYCHKOVA, O. and SCHROEDER, M. (2018). German Cost Management or Grenzplankostenrechnung (GPK) http://gsom.spbu.ru/files/en/upload/mib/baranov/done_by_ students/GPK.ppt, Erişim Şubat 2018.
MARTIN, J. R. (2016). Management Accounting: Concepts, Techniques & Controversial Issues, Chapter 1, Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems, (http://maaw.info/MAAWTextbookMain.htm).
MACARTHUR, J. B. (2006). Cultural Influences on German versus U.S. Management Accounting. Management Accounting Quarterly, 7(2): 6.
MERWE, A.V.D. (2004). Chapter Zero in Perspective, Managemennt Accounting Quartely; Winter 2004: 5-2, ABI/INFORM Global
POLEJEWSKI, S. A. (2018). German Cost Accounting Vs. Activity-Based Costing, https://blog.cengage.com/wp-content/uploads/2014/07/FALL-2009.Polejewski.German-Cost-Accounting.pdf, (Erişim, Şubat 2018)
PORTZ, K. and 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.
SHARMAN P.A. (2003). The Case for Management Accounting, Strategic Finance, October 2003, pp:42-47.
SHARMAN P.A. (2003). Bring on German Cost Accounting, Strategic Finance, December 2003.
SHARMAN P.A. and VIKAS, K. (2004). Lessons From German Cost Accounting, Strategic Finance, December 2004, pp:28-35.
SU, C. (2013). A Study of Cost Accounting Practices ‒ Through Germany, Japan, and the United States, Lund University, Department of Business Administration BUSN68, Degree Project – Accounting and Management Control Master Thesis Spring 2013.
TINKELMAN, D.P. (2016). Introductury Accounting: A measurement Approach for Managers, Routledge Pub.
UNUTKAN, Ö. (2010). Faaliyet Tabanlı Maliyet Sistemi Ve Bir Uygulama, Mali Çözüm, Sayı 97. S.87-105
WEAVER, R., RUTLEDGE, R.W. and KARIM, K. E. (2011). Is GPK Right For U.S. Companies?, Internal Auditing, ISSN 0897-0378, 07/2011, 26(4): 3-7.
WHITE, L. (2004). Resource Consumption Accounting: Manager-Focused Management Accounting, The Journal Of Corporate Accounting &Finance, May/June,2009, pp:63-77.

There are 36 citations in total.

Details

Primary Language	Turkish
Journal Section	RESEARCH PAPERS
Authors	Rifat Yılmaz 0000-0002-8802-7886
Publication Date	May 30, 2018
Published in Issue	Year 2018 Volume: 10 Issue: 18

Cite

APA	Yılmaz, R. (2018). ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ. Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD), 10(18), 270-287. https://doi.org/10.20990/kilisiibfakademik.428689
AMA	Yılmaz R. ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD). May 2018;10(18):270-287. doi:10.20990/kilisiibfakademik.428689
Chicago	Yılmaz, Rifat. “ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ”. Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD) 10, no. 18 (May 2018): 270-87. https://doi.org/10.20990/kilisiibfakademik.428689.
EndNote	Yılmaz R (May 1, 2018) ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD) 10 18 270–287.
IEEE	R. Yılmaz, “ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ”, Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD), vol. 10, no. 18, pp. 270–287, 2018, doi: 10.20990/kilisiibfakademik.428689.
ISNAD	Yılmaz, Rifat. “ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ”. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD) 10/18 (May 2018), 270-287. https://doi.org/10.20990/kilisiibfakademik.428689.
JAMA	Yılmaz R. ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD). 2018;10:270–287.
MLA	Yılmaz, Rifat. “ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ”. Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD), vol. 10, no. 18, 2018, pp. 270-87, doi:10.20990/kilisiibfakademik.428689.
Vancouver	Yılmaz R. ALMAN MALİYET MUHASEBESİ SİSTEMİ: ESNEK ANALİTİK MALİYET PLANLAMA VE MUHASEBESİ. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD). 2018;10(18):270-87.