Examining of activity based costing method applied in marble sector and an application in Bilecik

Due to the increasing competitive environment, changing conditions and increasing technology intensity in production, the traditional perspective on cost calculations has remained far from providing effective cost information. Due to the competitive conditions of the enterprises, they found themselves in a great struggle to maintain their current position and survive before increasing their market shares. At the beginning of this struggle is the reduction of costs. In order to reduce costs, it is necessary to determine the costs correctly. In these circumstances, it is obvious that traditional costing methods are not sufficient. For this reason, one of the various cost management approaches developed is activity-based costing. In the thesis, the current costing system of the enterprise is examined in terms of Activity Based Costing (ABC) and suggestions are developed for perfecting the cost data of the enterprise. Since the business is a business with technology-intensive and labor-intensive production departments, how cost drivers are determined within the ABC system in such environments has been revealed. Since the production is carried out in two different departments, namely the production of dimensional marble and mosaic production, the mosaic product has been evaluated in terms of by-product and combined product in the enterprise subject to the application. In order to determine the costs of mosaic products more accurately, the change in the costs of mosaic products has been revealed by transferring the wastes that occur in the production of cut-to-size marble to the mosaic department with a certain value, through transfer pricing in accordance with theIAS-2 Inventories Standard.