Suggested solution to the idle capacity problem: Resource consumption accounting and an application

From the past to the present, businesses have used many costing methods to measure their costs. Every year has brought the necessity of developing costing methods. Because every year, it has created its own conditions and in order to compete in these conditions in enterprises, their own structures have gone to differentiation. The old cost methods were also insufficient to perform the cost analysis of the enterprises in the following periods. This process has continued until today. As of today, resource consumption accounting method has been created as a new costing method that can analyze the costs of businesses that change with today's conditions. The resource consumption accounting method has been put forward as a method that brings together the process perspective of activity-based costing and the resource perspective of German cost accounting. The resource consumption accounting method has become a method that can remove the criticized parts of the old costing methods, develop the advantageous parts, present the cost data closest to the truth, and reveal the idle capacity that other methods ignore. The study was carried out on a production company in Trabzon. In this study, it is aimed to reach the most realistic cost data of the relevant enterprise by using the resource consumption accounting method. Based on the information obtained from the business, the case study method was applied and the cost of the products was calculated. As a result of the study, it has been determined that the costing method used by the enterprise produces cost data that is far from reality and the cost data that should be with the resource consumption accounting method have been revealed. The costs resulting from the idle capacity of the enterprise were calculated and it was informed that this cost should not be added to the products and should be written as an expense. In addition, suggestions were made to eliminate the said idle capacity.