The application on a manufacturing business; The consideration of the comparision between resource consumption cost and model of activity based costing by the terms of the decisions of the administration

In today's conditions, global developments and rapid changes in technology have started to affect the financial structures of enterprises. In order to maintain their assets under global competition conditions and to provide competitive advantage to other enterprises, it is necessary to keep cost information under control. Confidence in cost information supports many successful decisions in management strategies. For this purpose, many cost methods have been developed. Of these, the traditional cost method is inadequate in determining the cost of goods or services, which has led enterprises to search for new cost management models. Accordingly, in the 1980s, Activity based costing model developed. Resource consumption accounting has emerged because the activity based cost model cannot be used in capacity calculations, inadequacy in management decisions and does not show the expected purpose in the field of application. Resource consumption accounting and activity-based costing model from the contemporary cost models, have been compared in many respects, by mentioning the importance of cost management in order to draw attention to the effect of advanced cost management models on product costs and management decisions. My thesis consists of three parts. In the first part, cost management and resource consumption accounting , in the second part activity- based costing model is discussed. The third section is the application section; with observations, interviews which performed and collected datas from computer environment that made in a manufacturing enterprise, necessary analyzes and comments were made. At the result of the study, it has been identified that resource consumption accounting interms of manufactured costs, capacity costs, gross sales profit and management decisions is much superior than the activity based costing model.