Investigation of production costs in waste recycling: An application in paper production plant

Rapidly changing competition conditions in today's economy make unit production costs more important every day.As in many sectors, the calculation of unit costs quickly, reliably and correctly in the waste paper recycling sector is important for the decisions of the business managers. The main purpose of this study is; the unit production costs are calculated and compared according to each method under the Cost Methods and Turkey Accounting Standards 2 Inventories Standard according to the scope of the production costs incurred during a financial calendar year of a waste paper recycling plant operating in the aegean region.In the study, the production costs shall be classified according to the types, the journal entries to be made during the period shall be made and the income tables formed in accordance with the methods shall be compared. Temporary differences and deferred tax concepts arising due to application differences between the Tax Procedural Code and the two different methods stipulated by the Standards will be included in the accounting records.