Cost accounting applications in hazelnut production enterprises: The case of Giresun province

daha sonra doldurulacaktır.Companiesarerequiredtogiveweighttocostaccountingapplications in ordertostandtowardschangingcompetitiveconditions in today'seconomicconditions. An efficient model of costsystem is quitenecessarytodecideanddeterminetheprofit of business. As it is in othersectors, managers in hazelnutproductionfirmsalsoneedtocostaccountingdataforeffectivedeciding. Inthisstudy, therefore, it is attemptedtoprovide a model of thecostsystemtoincreasethepractices of managementandcreatethemechanismfor an efficientdecision in hazelnutbusinesses. Calculations in thestudycarriedoutbased on thehazelnutspreadproductionlineoperating in thehazelnutfirmlocated in Giresun Financial data fortheyears of 2017-2018 is usedforthecalculations. The main purpose of theresearch is tooffer an exemplifiedsystem of costto be used in hazelnutandothersectors. Tofulfilthisaim, calculationsarefirstmadewiththephasecostmethodbased on theWeightedAverageMethod, which is currentlyusedbythecompany, andthenthephasecostmethodbased on the FIFO Method, which is appropriateforthebusiness, areapplied. Whenthefindingsarecompared, thestudyconcludesthatbecausethepricefluctuations of thehazelnutrawmaterialaretakenintoconsideration in the FIFO Method, morecostsareincurredcomparedtotheWeightedAverageMethod. Thisshowsthat it is importanttoconsiderthesectorthattheenterprise is locatedandthepricepolicies of therawmaterialused. Moreover, althoughthere is numerousresearchfocusing on costaccounting in theliterature, thestudiesaboutthepractice of costaccounting in thehazelnutbusinessarequitefew. Therefore, it is believedthatthisresearchwillcontributetotheliterature.