Research flexible manufacturing systems in the viewpoint of cost accounting

As the new production technologies arise, enterprises began to improve new methods about cos accounting. İt is recognized thad former accounting systems were inefficient. Each enterprise were forced to establish their own cost system regarding to rising new technology. İn the competitive era, each enterprise has to adapt their cost system in order to cope with their rivals. From now on, cost of a product should not be dealed as the value of produced good. İt must be implemented as the way it should response to the management needs. That is, it should be utilized properly at the phase of strategical decision making. Accounted costs should be used during production planning and control activities. As a consequent of implementation of high tachnology during production, while the indirect costs rise contradiction to a fall in labor costs. The reason of this can be explained as; enterprises phases to a automated production, so each job accomplished by several worker formerly, canbe done by a single machine instead. İn additon, a rise at the cost of depreciation and amortization of newly owned machine and a rise at cost of overhead occured. General production costs took a remarkeble share over the total production costs. Because the general production costs is distributed over the produced goods with the help of certain distribution keys, serious problems were faced during charging costs to final products. Case study was applied at a textile facility named Gürteks A.Ş. Goal of the practise is to expose the ways of cost accounting at a facility applying Flexible Manufacturing System, and to investigate more productive cost accounting methods where new production systems are carried out. At the end of the case study, a new cost accounting system was tried to be established keeping in mind the parallelism with the new tecnology. Cost system of the facility was examined and remarkable deficiencies were figured out. Some suggestions was made in order to remedy these points.