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Esnek Uretim Sistemleri Uygulayan Isletmelerde Uretim Maliyetlerinin Degerlendirilmesi

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  • Seckin Gonen

    ()
    (Dokuz Eylul Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

  • Muhsin Celik

    ()
    (Dokuz Eylul Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

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    Abstract

    Gelisen ve degisen dunyamizda isletmelerin etkinliklerinin ve verimliliklerinin u arttirilmasinda, teknolojideki degismelere uyum saglamak buyuk bir onem tasimaktadir. Pazar yapisinin tuketiciler tarafindan belirlendigi gunumuzde, klasik uretim sistemlerinin yerini otomasyona dayali, daha esnek sistemler almaya baslamistir. Bu baglamda, farkli urunlerin uretilebilmesi rekabetin temelini olusturmaktadir. Uretilebilen parca cesitliliginin fazla olmasi ve uretimin miktar ve kompozisyonun kolaylikla degistirilmesi, uretimde esneklik kavramini gundeme getirmistir. Gunumuzde isletmeler, urun cesidinin fazlaligi, yuksek kalite, musteri odakli olma gibi nedenlerden dolayi Esnek Uretim Sistemlerine yonelmislerdir. Esnek uretim maliyetini uygulayan isletmelerde, makine yogun bir uretim bicimi kullanildigi icin mamul maliyetini olusturan unsurlardan iscilik giderlerinin payi azalirken genel uretim giderlerinin payi artmistir.

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    Bibliographic Info

    Article provided by Ege University Faculty of Economics and Administrative Sciences in its journal Ege Academic Review.

    Volume (Year): 4 (2004)
    Issue (Month): 1 ()
    Pages: 133-143

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    Handle: RePEc:ege:journl:v:4:y:2004:i:1:p:133-143

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    Web page: http://iibf.ege.edu.tr/ENG/
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