Cost accounting according to monotonous calculation system in leather business and sample application in Biga province

m Abstract My thesis for master degree on accounting named "Cost Accounting According to Monotonous Calculation System in Leather Business and A Sample Application in Biga Province" is composed of six sections including the introduction, main body and conclusion. On the introduction, main concepts are explained in order to avoid misunderstanding of the accounting and cost systems applied in the presiding parts. Concepts of business accounting, production, cost leather and leather workmanship are given, and the place of accounting in the business organization is stressed, and the functions and the flow of accounting are given. On the second part, cost methods are studied one by one with the intention of composing a framework of cost systems. Cost methods, cost systems and a table are designed for this purpose. On the third section, leather workmanship, its history, development of Turkish leather industry and is problems are investigated and solutions are proposed. Information on the economic condition of the leather companies in Biga, their production capacities and predictions of future developments are given. On the fourth section, monotonous calculation system and is place in the cost accounting system is examined and a new method for teaching is introduced. On the fifth section, a sample company in Biga, working on sheep hides, is chosen and the cost of the product is calculated and written as explained in the introduced accounting system. On the conclusion section, a monotonous calculation system that will back up the prevailing cost accounting system, in small and medium size businesses working on sheep hides for dressing is planed and proposed.