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Applications of Management and Cost Accounting In Republic History of Turkey


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  • Seckin Gonen

    (Dokuz Eylul University, Faculty of Economics and Administrative Sciences, Department of Business Administration)

  • Suleyman Yukcu

    (Dokuz Eylul University, Faculty of Economics and Administrative Sciences, Department of Business Administration)

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    In the Republic history of Turkey, with the developments in the area of economy, change in tax systems brought about the birth of a new occupation equipped especially with information abaut tax laws. The German professor Sachsenberg, who was brought to Turkey to analyze the Sümerbank’s (established in 1933) subjects of cost in respect to operation, manufacturing and sales, founded the first modern cost accounting in Turkey. When we look through the cost accounting system of Sümerbank, we acknowledge that the vapýr used in the hosiery, textile finishing and painting cost center is obtained through the production of soft water before brackish water; and the costs of vapor are calculated through this approach with the use of the cost allocation method, which is also known as the step-down allocation method. During that period, it is acknowledged that the costs were monitored on the basis of cost center and the cost of every cost center was calculated distinctly as material, direct labor and factory overheads. The cost item approach is also seen at the cost allocation table of Sümerbank. Furthermore, the studies concerning the establishment of the modern cost accounting and reporting system was inaugurated by the Commission of Reorganizing State Economic Enterprise, Finance and Accounting Group in 1964.

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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): 9 (2009)
    Issue (Month): 2 ()
    Pages: 401-422

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    Handle: RePEc:ege:journl:v:9:y:2009:i:2:p:401-422

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    Keywords: Cost Accounting; Management Accounting;

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