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Activity-Based Costing in Small and Medium-Sized Enterprises

Author

Listed:
  • Salih Durer

    (Yıldız Technical University)

  • Arzu Ö. Çalışkan

    (Yıldız Technical University)

  • Halil E. Akbaş

    (Yıldız Technical University)

Abstract

In today’s global competitive environment the sustainability of the enterprises is dependent on producing high quality products with low cost and responding market changes more quickly. In to- day’s world economy in which multinational enterprises are pon- derable, small and medium sized enterprises have to keep up with global competition rules. Since today’s enterprises have a variety of products, customers and marketing channels and the production processes and the loading of production factors used in these proc- esses are changed, traditional cost accounting systems are not able to provide the information required by managers in decision mak- ing. Activity-based costing is designed in order to make up for the deficiencies of the traditional costing systems. In this study, activity- based costing is investigated by means of cost and management accounting and its usage in SMEs is discussed.

Suggested Citation

  • Salih Durer & Arzu Ö. Çalışkan & Halil E. Akbaş, 2009. "Activity-Based Costing in Small and Medium-Sized Enterprises," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 24(84), pages 105-134, July.
    • Handle: RePEc:acc:malfin:v:24:y:2009:i:84:p:105-134
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    References listed on IDEAS

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    1. Gunasekaran, A. & Sarhadi, M., 1998. "Implementation of activity-based costing in manufacturing," International Journal of Production Economics, Elsevier, vol. 56(1), pages 231-242, September.
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