Activity-Based Costing in Small and Medium-Sized Enterprises

Salih Durer, Arzu Ö. Çalışkan and Halil E. Akbaş
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Salih Durer: Yıldız Technical University
Arzu Ö. Çalışkan: Yıldız Technical University
Halil E. Akbaş: Yıldız Technical University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2009, vol. 24, issue 84, 105-134

Abstract: In today’s global competitive environment the sustainability of the enterprises is dependent on producing high quality products with low cost and responding market changes more quickly. In to- day’s world economy in which multinational enterprises are pon- derable, small and medium sized enterprises have to keep up with global competition rules. Since today’s enterprises have a variety of products, customers and marketing channels and the production processes and the loading of production factors used in these proc- esses are changed, traditional cost accounting systems are not able to provide the information required by managers in decision mak- ing. Activity-based costing is designed in order to make up for the deficiencies of the traditional costing systems. In this study, activity- based costing is investigated by means of cost and management accounting and its usage in SMEs is discussed.

Keywords: Activity based costing; small and medium sized enterprises; value added activities (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:24:y:2009:i:84:p:105-134

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