The effect of the variable cost system to the administrative decisions and application of the sugar factory

This study includes the application of the Effect of the Variable Cost System to the Administrative Decisions on the model of the Çorum Sugar Factory.The objective of the study is to obtain the information which will make contribution to the relevant persons by researching the Effect of the Variable Cost System to the Administrative Decisions. In the application chapter of the study; the cost information of the Çorum Sugar Factory as the year 2008 is used. Literature search is utilised in the theoretical chapter of the study. The experiences and information which are obtained from the previous years utilised in the application chapter of the study.The Variable cost method is quite advantegeous espacially on the short-term tactic decision making process. Also method causes more precise results in the enterprises which have much more Variable cost method than the fixed costs. The data that are obtained by the Variable cost method not only meets the needs of the administration but also has a great importance in reinforcing the bonds between the bookkeeping and the other disciplines which aims at the management of the enterprise.Key Words1.Variable cost method2.Variable outcome3.Decision-making4.Administrative Decisions5.Sugar Factory