Maliyet Muhasebesi Yaklaşımlarının Araştırma Geliştirme Yetkinliği Üzerine Etkileri: Üretim İşletmelerine Yönelik Bir Analiz
The Effects of Cost Accounting Approaches on Research and Development Competence: An Analysis for Manufacturing Firms

Summary/Abstract: This research aimed to identify the direct effects of the cost accounting system used by the enterprise on the research and development competence of the manufacturing companies. Understanding the impact of resource use and efficiency on research and development capability and operations for traditional and modern cost accounting systems helps firms adopt efficiency and rational behavior in production processes. For this purpose, comparing the traditional and modern cost accounting approaches, the potential of research and development has been revealed. However, the size of the asset and the size of the enterprise research and development budget have been explored and analyzed through a discovery method. Accordingly, both traditional and new cost accounting approaches have positive effects on new product development and research and development competence. The impact of new cost accounting systems is greater than traditional cost accounting systems. Manufacturers adopting new systems are increasing in their research and development resources and their tendency to innovate is getting stronger. Evaluations and suggestions were made for practitioners and researchers in the direction of the findings.

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