KAYNAK TÜKETİM MUHASEBESİ: BİR ÖZEL EĞİTİM KURUMUNDA UYGULAMA
RESOURCE CONSUMPTION ACCOUNTING: CASE STUDY IN A PRIVATE EDUCATIONAL INSTITUTION
Author(s): Mehmet Emin Karabayir, Ömer KoçSubject(s): Education, Business Economy / Management, Accounting - Business Administration
Published by: Kafkas Üniversitesi Sağlık, Kültür ve Spor Daire Başkanlığı Dijital Baskı Merkezi
Keywords: Management Accounting; Resource Consumption Accounting; Activity-Based Costing;
Summary/Abstract: The aim of this study is to calculate the costs incurred by the enterprises using the Resource Consumption Accounting (RCA) Method and to determine the differences of RCA from the Activity Based Costing (ABC) Method. For this purpose, a case study was conducted in a private school providing education services in the TRA2 Region. Primary and secondary data are the sources of the study. Primary data were obtained through direct observations in the private school and interviews with the staff, while secondary data were obtained from various sources in the literature. As a result of the application, calculations made with RCA showed that RCA reaches more accurate cost information and analyzes the costs and evaluates the results better than ABC.
Journal: Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Issue Year: 10/2019
- Issue No: 19
- Page Range: 104-130
- Page Count: 26
- Language: Turkish