Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs

Engin Meric and Mustafa Gersil
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Engin Meric: Celal Bayar University
Mustafa Gersil: Celal Bayar University

Business and Economics Research Journal, 2018, vol. 9, issue 4, 961-978

Abstract: In this study budget and cost calculations, which can be applied by producer Small and Medium-sized Enterprises (SME), have been emphasized to contribute producer SME’s having longer lifespans in today’s conditions of high competition. Nowadays when we act on the fact that the budget and cost calculations are inadequate in SMEs, it is intended to be a useful work that can be implemented and contribute to the achievement of the objectives to managers. In the studies carried out, it is overemphasized on the interrelated studies of budget, product based costs and production targets (productivity). In product-based cost calculations, the most up-to-date approach in the distribution of manufacturing overhead costs was made using the Time-Driven Activity Based Costing (TDABC) method. In consequence of the application study, the idle capacity was determined and the productivity results were obtained with the improvement studies. Finally, the findings were interpreted and the suggestions were made.

Keywords: SME; Budget; Cost; Time Driven Activity Based Costing; Idle Capacity; Productivity (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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