One of the contemporary costing methods is the activity based costing system: An implementation of ready-mix concrete sector

The purpose of the thesis named as "One of The Contemporary Costing Methods is The Activity Based Costing System: An Implementation of Ready-Mix Concrete Sector" is the implementation of activity based costing method in conrete sector and the statement of the differences as regards to the traditional costing method. The reason of choose ready - mix concrete sector is that Turkey is taking first place in Europe since 2009, and is taking third place in the world about production of ready - mix concrete since 2013. The method of thesis is the case study method. The reason is the choosing this method that observation the production process and evaluation of the results as soon as they appear. The materials of the study are made up of the primary and the secondary data. The primary data has been derived directly by interviewing the managers and staff working in the business in which the study was done. The secondary data has been obtained from the domestic and foreign literature sources related to the subject. Key Words: Cost Accounting, Traditional Costing Method, Activity Based Costing Method, Ready-Mix Concrete Sector.