Maliyet ve Performans Planlamasına İlişkin İmalat İşletmelerinde Bir Uygulama
An Application in Manufacturing Enterprises Relating to Cost and Performance Plannig

Summary/Abstract: Purpose – The aim of this study is to create a production performance and cost planning model to minimize costs in production enterprise, prevent worker turnover and protect work peace. The achievement of this aim will make a significant contrubution to the realization of the financial purpose of the enterprise. Design/methodology/approach – In this study, which is carried out within the scope of applied research, multi-department manufacturing enterprises are the subject of study. The model has ideal features for businesses where production is carried out in multiple production centers with the contribution of production support centres. The model is combined with the technique of determining the direct and indirect labor hours of the production based on the net working hours and workmanship performance by creating a monthly detailed work schedule for the direct workers working in the manufacturing enterprises, determining the number of workers based on this, optimizing the increase and decrease in the number of labors caused by monthly production fluctuations. On the one hand, minimizing the labor costs, on the other hand, the protection of the work peace makes it possible to protect the social responsibility understanding of the enterprise in a strong way. This model, which provides cost minimization, makes a significant contribution to the realization of the main objectives of commercial enterprises. The first part of the model has been covered previously in this journal. In this study, the whole model is considered as a whole with new data. Findings – The first finding of the model is the labor schedule. This calendar will form the basis of labor and general production expenses. By 2022, hourly wage workers will work for a total of 2730 hours. 2122.5 hours of this time will be spent in actual manufacturing.

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