Vol. 7 No. 4 (2019): Business & Management Studies: An International Journal
Articles

COMPARING COSTING METHODS IN TERMS OF CAPACITY COST MANAGEMENT

Funda ÖZÇELİK
Assist. Prof. Dr., Uludağ University

Published 2019-09-20

Keywords

  • Idle capacity costs, Activity Based Costing, Time Driven Activity Based Costing, Resource Consumption Accounting
  • Atıl Kapasite Maliyetleri, Faaliyet Tabanlı Maliyetleme, Zamana Dayalı Faaliyet Tabanlı Maliyetleme, Kaynak Tüketim Muhasebesi

How to Cite

ÖZÇELİK, F. (2019). COMPARING COSTING METHODS IN TERMS OF CAPACITY COST MANAGEMENT. Business & Management Studies: An International Journal, 7(4), 1311-1333. https://doi.org/10.15295/bmij.v7i4.1171

Abstract

Since it is difficult for firms to maintain their profitability with high fixed costs in today’s competitive conditions, issues related with idle capacity costs have gained importance in recent years. That’s why costing systems should assist the process of measuring and understanding idle capacity. However, traditional costing and Activity Based Costing systems have shortcomings in order to achieve this objective.  Time Driven Activity Based Costing and Resource Consumption Accounting models have been developed as costing models for next generation cost management systems that recognize and reveal idle resources. In this study, with an example, it is aimed to compare the results of Activity Based Costing, Time Driven Activity Based Costing and Resource Consumption Accounting and to discuss the methods about revealing idle capacity costs.

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