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Esnek Uretim Sistemleri Uygulayan Isletmelerde Uretim Maliyetlerinin Degerlendirilmesi

Author

Listed:
  • Seckin Gonen

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

  • Muhsin Celik

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

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.

Suggested Citation

  • Seckin Gonen & Muhsin Celik, 2004. "Esnek Uretim Sistemleri Uygulayan Isletmelerde Uretim Maliyetlerinin Degerlendirilmesi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 4(1), pages 133-143.
  • Handle: RePEc:ege:journl:v:4:y:2004:i:1:p:133-143
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    More about this item

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • E23 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Production
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management

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