Time-driven activity based costing system and an application in an industrial electronic weighing manufacturing company

It is vital for companies to produce low-cost products and provide high quality and high-speed customer service in an increasingly küresel competitive environment. As a result of technological developments, the transition from traditional labor-based manufacturing to capital-intensive production structure has also made the transition to a new cost system mandatory. The resulting time-based activity-based cost system allows us to have more accurate and reliable cost information. The aim of this study is to investigate the applicability of a Time-Driven Activity-Based Cost System in a production enterprise and to compare its results with the traditional cost system being implemented. In this context, the applicability of the method was tested by using the case study method in the sample production enterprise. It is concluded that the Time-Driven activity-based cost method provides more accurate cost information compared to the traditional cost method and can also be applied in production enterprises.