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Web Sitesi Maliyetlerinin Turkiye Muhasebe Standartlari Acisindan Incelenmesine Yonelik Bir Uygulama

Listed author(s):
  • Seckin GONEN,


    (Dokuz Eylul University)

  • Goktug YUCETURK


    (Dokuz Eylul University)

Registered author(s):

    Bilgiye ulasmada en hizli yol olarak kabul edilen internet, ozellikle ureticiler ve musteriler arasinda surekli iletisimi saglayan bir alan haline gelmistir. Isletmelerin hedefleri ve hizmetleri internet siteleri (web siteleri) araciligi ile hedef kitlelere ulasabilmektedir. Ticaret hayatina buyuk kolayliklar saglayan web sitelerinin gelistirilmesine yonelik olarak “Planlama†, “Uygulama ve Altyapi Gelistirilmesi†, “Grafik Tasarim Gelistirilmesi†ve “Icerik Gelistirilmesi†gibi farkli asamalar soz konusu olmaktadir. Web sitesinin gelistirilmesi isleminin tamamlanmasinin ardindan ise “Isletim†asamasina gecilmektedir. Bu calismada bir web sitesi gelistirme ve isletim asamalarinda gerceklesen maliyetlerin muhasebelestirilmesi konusu “TMS 38 Maddi Olmayan Duran Varliklar†standardi ve “TMS Yorum 32 Maddi Olmayan Duran Varliklar – Internet Sitesi Maliyetleri†cercevesinde degerlendirilmistir. Bununla birlikte kuramsal olarak verilen bilgilerin uygulanabilirligini ortaya koymak uzere urun ve personel belgelendirme, denetim, uluslararasi gozetim ve egitim hizmetleri alaninda faaliyet gosteren bir isletmede arastirma yapilmistir. Arastirma sonucunda web sitesi maliyetlerinin muhasebelestirilmesi asamasinda mevcut durum ve Turkiye Muhasebe Standartlari acisindan arasinda buyuk farkliliklar olmadigi, bazi islemlerin “aktiflestirilmesi†ya da “donem gideri†olarak yazilmasi konusunda farkliliklarin oldugu gozlemlenmistir.

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    Article provided by Sakarya University, Faculty of Economics and Administrative Sciences in its journal Research Journal of Politics, Economics and Management.

    Volume (Year): 1 (2013)
    Issue (Month): 2 (April)
    Pages: 21-36

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    Handle: RePEc:say:journl:v:1:y:2013:i:2:p:21-36
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