Kaynak Tüketim Muhasebesinin Müşteri Kârlılık Analizinde Kullanılması: Bir Üretim İşletmesinde Uygulama
Abstract
Bir işletmenin günümüzdeki en büyük finansal amacının
kâr etmek değil de, firma değerini maksimize etmek olduğu kabul görmektedir.
Yine de işletmenin kâr etmeden hayatta kalması söz konusu değildir. Kârlılık
konusunda ise 21.yy’da geleneksel ürün kârlılığı yaklaşımı artık işletmelerce
büyük oranda terk edilerek yerine “müşteri kârlılığı” yaklaşımı benimsenmeye
başlanmıştır. Bu yaklaşımda hangi müşteri veya müşteri grubunun işletme
açısından daha kârlı olduğunun belirlenebilmesi için, çeşitli maliyetleme yöntemleri
eşliğinde “Müşteri Kârlılık Analizi (MKA)” adı verilen teknik uygulanmaktadır.
MKA ortaya çıktığında Faaliyet Tabanlı Maliyetleme (FTM) yöntemiyle uyumlu
olarak tanıtılmış ve ondan sonra literatürde genelde bu yöntem ile ulaşılan
maliyet verileri üzerinden kârlılık analizi yapan yayınlar yer almıştır. Bu
çalışmanın amacı, FTM ile Alman maliyet muhasebesi sistemi olan Grenzplankostenrechnung
(GPK)’un karışımı olan “Kaynak Tüketim Muhasebesi (KTM)” ile yapılan kârlılık
analizinin diğer maliyetleme yöntemleriyle yapılanlara göre daha sağlıklı
sonuçlar verip vermeyeceğinin ortaya konulmasıdır. Çalışmada gerçek bir üretim
işletmesinin maliyet ve gelir verileri üzerinde geleneksel maliyetleme, FTM ve
KTM ile kârlılık analizleri yapılmış ve sonuçlar karşılaştırıldığında, kendine
has uygulama adımlarıyla KTM’nin daha gerçekçi çıktılar verebileceği fikri
desteklenmiştir.
Keywords
Müşteri Kârlılığı Müşteri Kârlılık Analizi Faaliyet Tabanlı Maliyetleme Kaynak Tüketim Muhasebesi
References
- AKSU, İ. (2013). “Kaynak Tüketimine Dayalı Muhasebe: Bir Örnek Uygulama”, E-Journal of New World Sciences Academy. Web: http://dergipark.gov.tr/download/article-file/187053.AKTAŞ, R. (2013). “Yeni Bir Maliyet ve Yönetim Muhasebesi Yöntemi Olarak Kaynak Tüketim Muhasebesi”, Muhasebe ve Finansman Dergisi, Nisan 2013, 55-75.BASIK, F.O. (2012). Rekabet Stratejisinde Maliyet Yönetimi (1. Baskı), Türkmen Kitabevi, İstanbul.BHIMANI, A., HORNGREN, C.T., DATAR, S.M. AND RAJAN, M. (2015). Management and Cost Accounting (6th Edition), Pearson Education Limited, United Kingdom.BLOCHER, E.J., STOUT, D.E. AND COKINS, G. (2010). Cost Management: A Strategic Emphasis (Fifth Edition), McGraw-Hill/Irwin, New York.CENGİZ, E. (2012). “Gelişmiş Bir Maliyetleme Yaklaşımı Olarak Kaynak Tüketim Muhasebesi”, Muhasebe Bilim Dünyası Dergisi, 2012/1, 215-233.CLINTON, B.D. AND WEBBER, S.A. (2004). “RCA at Clopay: Here’s Innovation in Management Accounting with Resource Consumption Accounting”, Strategic Finance, October 2004, 21-26.DATAR, S.M. AND RAJAN, M.V. (2018). Horngren’s Cost Accounting (16th Edition), Pearson, New York.DEMİR, İ. (2009). Sürece Dayalı Faaliyet Tabanlı Müşteri Kârlılık Analizi: Bir Eğitim Kurumunda Uygulama, Yayımlanmamış Yüksek Lisans Tezi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Adana.ERKUŞ, H., AKSU, İ. VE TURAN, E. (2014). “Kaynak Tüketim Muhasebesinin Diğer Maliyet Sistemleri İle Karşılaştırılması”, Muhasebe ve Vergi uygulamaları Dergisi, 2014-2, 15-36.KAPLAN, R.S. AND COOPER, R. (1998). Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance (1st Edition), Harvard Business School Press, Boston.OKUTMUŞ, E. (2015). “Resource Consumption Accounting with Cost Dimension and An Application in A Glass Factory”, International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 46-57.ÖREN, V.E. (2011). Müşteri Kârlılık Analizinde Faaliyet Tabanlı İle Zaman Etkenli Faaliyet Tabanlı Maliyet Yöntemlerinin Karşılaştırmalı Olarak İncelenmesi: Seyahat Acentesi Örnek Olayı, Yayımlanmamış Doktora Tezi, Akdeniz Üniversitesi Sosyal Bilimler Enstitüsü, Antalya.ÖZYAPICI, H. (2012). Resource Consumption Accounting and Its Application In A Healthcare Institution, Yayımlanmamış Doktora Tezi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Adana.PERKINS, D. AND STOVALL, O.S. (2011). “Resource Consumption Accounting: Where Does It Fit?”, The Journal of Applied Business Research, 27(5), 41-51.RYALS, L. (2008). Managing Customers Profitably (1st Edition), John Wiley and Sons Ltd, England.SMITH, M. AND DIKOLLI, S. (1995) “Customer Profitability Analysis: An Activity‐Based Costing Approach”, Managerial Auditing Journal, 10(7), 3-7.SÖZEN, M. (2017). “Kaynak Tüketim Muhasebesinin Gelişim Süreci, Maliyet Avantajları ve Teorik Bir Uygulama”, Uludağ Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10(2), 229-255.SÜKLÜM, N. (2014). Konaklama İşletmelerinde Her Şey Dâhil Sisteminin Müşteri Kârlılık Analizi Açısından Değerlendirilmesi: Bir Araştırma, Yayımlanmamış Doktora Tezi, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Isparta.TSE, M.S.C. AND GONG, M.Z. (2009). “Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models”, The Journal of Applied Management Accounting Research, 7(2), 41-54.VAN RAAIJ, E.M. (2005) “The Strategic Value of Customer Profitability Analysis”, Marketing Intelligence & Planning, 23(4), 372-381.VAN RAAIJ, E.M., VERNOOIJ, M.J.A. AND VAN TRIEST, S. (2003). “The Implementation of Customer Profitability Analysis: A Case Study”, Industrial Marketing Management, 32/2003, 573-583.WHITE, L. (2009). “Resource Consumption Accounting: Manager-Focused Management Accounting”, The Journal of Corporate Accounting & Finance, May/June 2009, 63-77.YILMAZ, B. VE CERAN, M.B. (2017). “The Role of Resource Consumption Accounting in Organizational Change and Innovation”, Economics, Management and Financial Markets, 12(2), 131-140.
Abstract
References
- AKSU, İ. (2013). “Kaynak Tüketimine Dayalı Muhasebe: Bir Örnek Uygulama”, E-Journal of New World Sciences Academy. Web: http://dergipark.gov.tr/download/article-file/187053.AKTAŞ, R. (2013). “Yeni Bir Maliyet ve Yönetim Muhasebesi Yöntemi Olarak Kaynak Tüketim Muhasebesi”, Muhasebe ve Finansman Dergisi, Nisan 2013, 55-75.BASIK, F.O. (2012). Rekabet Stratejisinde Maliyet Yönetimi (1. Baskı), Türkmen Kitabevi, İstanbul.BHIMANI, A., HORNGREN, C.T., DATAR, S.M. AND RAJAN, M. (2015). Management and Cost Accounting (6th Edition), Pearson Education Limited, United Kingdom.BLOCHER, E.J., STOUT, D.E. AND COKINS, G. (2010). Cost Management: A Strategic Emphasis (Fifth Edition), McGraw-Hill/Irwin, New York.CENGİZ, E. (2012). “Gelişmiş Bir Maliyetleme Yaklaşımı Olarak Kaynak Tüketim Muhasebesi”, Muhasebe Bilim Dünyası Dergisi, 2012/1, 215-233.CLINTON, B.D. AND WEBBER, S.A. (2004). “RCA at Clopay: Here’s Innovation in Management Accounting with Resource Consumption Accounting”, Strategic Finance, October 2004, 21-26.DATAR, S.M. AND RAJAN, M.V. (2018). Horngren’s Cost Accounting (16th Edition), Pearson, New York.DEMİR, İ. (2009). Sürece Dayalı Faaliyet Tabanlı Müşteri Kârlılık Analizi: Bir Eğitim Kurumunda Uygulama, Yayımlanmamış Yüksek Lisans Tezi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Adana.ERKUŞ, H., AKSU, İ. VE TURAN, E. (2014). “Kaynak Tüketim Muhasebesinin Diğer Maliyet Sistemleri İle Karşılaştırılması”, Muhasebe ve Vergi uygulamaları Dergisi, 2014-2, 15-36.KAPLAN, R.S. AND COOPER, R. (1998). Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance (1st Edition), Harvard Business School Press, Boston.OKUTMUŞ, E. (2015). “Resource Consumption Accounting with Cost Dimension and An Application in A Glass Factory”, International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 46-57.ÖREN, V.E. (2011). Müşteri Kârlılık Analizinde Faaliyet Tabanlı İle Zaman Etkenli Faaliyet Tabanlı Maliyet Yöntemlerinin Karşılaştırmalı Olarak İncelenmesi: Seyahat Acentesi Örnek Olayı, Yayımlanmamış Doktora Tezi, Akdeniz Üniversitesi Sosyal Bilimler Enstitüsü, Antalya.ÖZYAPICI, H. (2012). Resource Consumption Accounting and Its Application In A Healthcare Institution, Yayımlanmamış Doktora Tezi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Adana.PERKINS, D. AND STOVALL, O.S. (2011). “Resource Consumption Accounting: Where Does It Fit?”, The Journal of Applied Business Research, 27(5), 41-51.RYALS, L. (2008). Managing Customers Profitably (1st Edition), John Wiley and Sons Ltd, England.SMITH, M. AND DIKOLLI, S. (1995) “Customer Profitability Analysis: An Activity‐Based Costing Approach”, Managerial Auditing Journal, 10(7), 3-7.SÖZEN, M. (2017). “Kaynak Tüketim Muhasebesinin Gelişim Süreci, Maliyet Avantajları ve Teorik Bir Uygulama”, Uludağ Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10(2), 229-255.SÜKLÜM, N. (2014). Konaklama İşletmelerinde Her Şey Dâhil Sisteminin Müşteri Kârlılık Analizi Açısından Değerlendirilmesi: Bir Araştırma, Yayımlanmamış Doktora Tezi, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Isparta.TSE, M.S.C. AND GONG, M.Z. (2009). “Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models”, The Journal of Applied Management Accounting Research, 7(2), 41-54.VAN RAAIJ, E.M. (2005) “The Strategic Value of Customer Profitability Analysis”, Marketing Intelligence & Planning, 23(4), 372-381.VAN RAAIJ, E.M., VERNOOIJ, M.J.A. AND VAN TRIEST, S. (2003). “The Implementation of Customer Profitability Analysis: A Case Study”, Industrial Marketing Management, 32/2003, 573-583.WHITE, L. (2009). “Resource Consumption Accounting: Manager-Focused Management Accounting”, The Journal of Corporate Accounting & Finance, May/June 2009, 63-77.YILMAZ, B. VE CERAN, M.B. (2017). “The Role of Resource Consumption Accounting in Organizational Change and Innovation”, Economics, Management and Financial Markets, 12(2), 131-140.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | Cilt: 2 Sayı: 2 |
| Authors | |
| Publication Date | December 20, 2019 |
| Submission Date | November 18, 2019 |
| Published in Issue | Year 2019 Volume: 2 Issue: 2 |
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