Activity-based costing method and a current application

In a rising competitive environment, firms tend to reduce their costs gradually. In order to reduce the costs, firstly, it is important to determine the costs correctly. It is also important to ensure resource efficiency for the goal of reducing costs. In today's environment, rapid developments in technology and communication also affect the formation of cost types. In such an environment it has been understood that traditional costing methods are not sufficient. One of the various approaches developed for this reason is activity-based costing. The activity based costing method in the thesis is examined comparatively with the traditional method. Based on a current application example, the results are discussed and suggestions are presented. Keywords: Purpose of Costing, Costing Approaches, Activity-Based Costin