YÖNETİM AÇISINDAN MUHASEBEDE GELİŞEN YENİ TEKNİK ve YAKLAŞIMLAR

Year 1997, , 43 - 47, 15.06.1997

Münir Şakrak

https://doi.org/10.14783/maruoneri.682150

Cited By: 1

Abstract

Advanced manufacturing technologies have changed manufacturing cost-behavior patterns. At the same time, international competition has become more vigorous. For this environment, it has been considered that corporate management accmınting systems are inadequate. The purpose of this paper is to summarize the new techniques and approaches developed in tlıe management accounting systems, in order to meet tlıe requirements of today’s environment.

Keywords

Yönetim, Muhasebe, Güncel gelişmeler

References

• [1]-JOHNSON, H. Thomas - KAPLAN, Robert, S.; Relevance Lost - The Rise and Fail o f Management Accounting, Harvard Business School Press, Boston, 1987, s. 1-3.
• [2] ERDAMAR, Cengiz; Muhasebe Bilgileri ve İşletme Kararları-Teori ve Uygulamalar Eko-Bil Yayın No: 1, İstanbul, 1982, s.59.
• [3]-BURSAL, Nasuhi - ERCAN, Yücel; Maliyet Muhasebesi - İlkeler ve Uygulama. Der Yayınları: 103, İstanbul, 1994, s.433; 484-492.
• [4] -GRAY, Jack - RJCKETTS, Don; Cost and Managerial, Accounting, McGraw-1 Hill International Book Company, İne., 1982, s.4-6.
• [5] -SHANK, John K. - GOVINDARA.TAN, Vijay; Strategic Cost Management - The New Toolfor Competitive Advantage, The Free Press, New York, 1993, s.4.
• |6j-BÜYÜKMİRZA, Kamil, Maliyet ve Yönetim Muhasebesi- Tekdüzene Uygun Bir Sistem Yaklaşımı, Genişletilmiş 4.Baskı, Ankara, 1995, s.26.
• [7]-BERLlNER, Callie - BR1MSON, James A.; Cost Managementfor Today’s Advanced Manufacturing, Harvard Business School Press, Boston, 1988, s. 1-3.
• |8|-KAPLAN, Robert, S.; A’esterday’s Accounting Undermines Prodııction', Harvard Business Review, July-August 1984, s.95.
• [9]-GRİECO, Peter i,. - PILACI IOWSKl, Mel: Activity Based ' Costing - The Key to World Class Performance. PT Publicatioııs. İne., Palm Beach, 1995, s.3.
• |10|-RAYBI JRN, Lelricia Gayie; Cost Accounting: Using a Cost Management Approach, Sixth Edition, Times Minor Higlıer Education Group, hıc., 1996,8.10-1.3.
• [11|-AKAL, Zühal; "Toplanı Kalite Yönetimi ve Performans Ölçme ve Değerlendirme Sistemleri”, Verimlilik Dergisi, Toplam Kalite Özel Sayısı, Milli Prodüktivite Merkezi Yayını, 1995. s.85.
• [12] -ACAR, Nesime: Tam Zamanında Üretim, İkinci Basım. Milli Prodüktivite Merkezi Yayınları: 542. Ankara, 1995. s.4-8.