A research on cost accounting applications of Smse in Turkey

The process of globalisation prevailing in recent years has changed the economic environs significantly in which the business enterprises take place. The dimension where the international trade reached and freedom that prevails in capital flows changed competitive environs and the conditions notably comparing with past. Adding up the changes arisen in production environs, new competitive environs have begun to be expressed within the context of rapid, quality and cost. Free trade at world?wide scale has forced the SMScaled business enterprises serving solely in domestic markets to go into the environs of global competition. Increasing competition in the markets doesn?t allow the business enterprises to determine their selling prices as they wish. In order to make sure their business to continue, knowledge of costs in details and studies carried out to decrease costs has become more important for the enterprises. For this reason, the obligation of control of costs has risen and scientific studies to this aim has increased. Cost control has gained considerable attention in recent years. Cost accounting system, its applications and the use of information obtained from the system in SMS enterprises composing the biggest part of the enterprises in our country are studied in this thesis, considering the importance of the production costs nowadays, As a result of this studies, it is observed that; ? Enterprises constitute the cost accounting system, not for the aim of increasing the effectiveness and the controlling of the production costs, but rather for fulfilling the legal obligations. ? There is not a significant relationship between the components of cost accounting system and the scale of the enterprises. The diversities related to cost accounting system, which can be seen even contradictory is based on rather the knowledge, experience and the given importance on cost of the owner or director of the enterprises, than scales.