ZAMANA DAYALI FAALİYET TABANLI MALİYETLEME YÖNTEMİNİN STRATEJİK PAZARLAMA KARARLARINA ETKİSİ
THE EFFECTS OF TIME DRIVEN ACTIVITY BASED COSTING METHOD ON STRATEGIC MARKETING DECISIONS
Author(s): Metin Yilmaz, Cemalettin DemireliSubject(s): Economy
Published by: Celal Bayar Üniversitesi Sosyal Bilimler Enstitüsü
Keywords: Strategic marketing decisions; time driven activity based costing; accounting information system; marketing information system
Summary/Abstract: The data required by enterprises for the maintenance has gained importance due to reasons such as recent growth in competition and technological developments. It has been also important to reach reliable data to make strategic decisions. Data to be provided by accounting department of the enterprise is required so that future activities, which are of strategic marketing decisions, could be planned and the price of products can be identified. This study examines the effects of time driven activity based costing method on strategic marketing decisions, cost of products, and pricing of products. It aims to point out the contributions of time driven activity based costing method to strategic marketing decisions of executives and the advantageous sides of the method.
Journal: Celal Bayar Üniversitesi Sosyal Bilimler Dergisi
- Issue Year: 11/2013
- Issue No: 02
- Page Range: 294-308
- Page Count: 15
- Language: Turkish