Variance Anaylses in an Activity-Based Costing Environment And Its Application in a Manufacturing Company

Emre Selçuk Sarı () and Miraç Sema Ülker ()
Additional contact information
Emre Selçuk Sarı: İstanbul Üniversitesi
Miraç Sema Ülker: İstanbul Üniversitesi

Eurasian Business & Economics Journal, 2017, vol. 12, issue 12, 32-49

Abstract: In a highly competitive environment, manufacturing companies shall adopt to the changing conditions for their survival. As a result of increasing level of competition and changing cost structure, cost systems are expected to provide most accurate and most significant information to the managers and managers shall perform planning, controlling and decision making by using this information. The aim of this study is to explain activity-based variance analyses, which have arised as an alternative to the traditional cost control methods, and examine their applicability. For this purpose, activity-based variance analyses are conducted in a manufacturing company and the outcome is evaluated

Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
https://eurasianacademy.org/index.php/busecon/article/view/762 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eas:buseco:v:12:y:2017:i:12:p:32-49

DOI: 10.17740/eas.econ.2017.V12-03

Access Statistics for this article

More articles in Eurasian Business & Economics Journal from Eurasian Academy Of Sciences
Bibliographic data for series maintained by Kutluk Kagan Sumer ().