Bağımsız Denetçi Perspektifinden Maliyetleme Yöntemlerinin İşletme Fiyat Belirleme Kararları Üzerinde Etkisi: Ampirik Bir Çalışma
Effect of Costing Methods from the Independent Auditor Perspective on Business Price Determination Decisions: An Empirical Study

Summary/Abstract: Purpose – The study aimed to examine the factors affecting the use of cost methods which businesses use and product pricing over the auditing professional members working in the provinces of Bursa, Istanbul and others. Design / Method / Approach – By benefiting from the questionnaire questions belonging to the tested academic scales leading in the field of auditing, a model with four variables, two independent, one intervening and one dependent, was formed. In this model, a total of five hypotheses were established. In order to test the model, the research based testing method (RBV) was used. The questionnaire was administered via the permission basen on the 3rd June 2020 dated and 2020/3 numbered decision made by Bursa Uludag Universitesi Social Sciences and Humanities and Publication Ethics Committee. Design/methodology/approach – According to the findings, "cost methods" used by businesses have the highest effect on "price determination". Businesses subjected to auditing are mostly using normal cost method. Businesses using cost method are able to calculate better prices. In the tables, it is observed that the auditors' annual auditing number is low and the sample distribution results of the study are significant. "The records made in accordance with" accounting system is very important in cost determination. Moreover, a significant positive relationship was found between “appropriate record" and both cost calculation and "pricing decisions". Discussion – According to the obtained results, four of five hypotheses proposed in the study were accepted and one was rejected. Auditors believe that professional institutions do not give sufficient support to businesses about the matter of cost calculation. It is observed that the auditors accept the existence of a significant positive relationship between cost method and pricing. In this respect, from an auditor's perspective, recording is required to be made in accordance with the accounting system and POI (Public Oversight Institution) trainings require continuing. It was concluded that with sufficient professional support, recording made in line with the standards and the use of a cost method, businesses can work with more competitive price offers.

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