An empirical study on confirming the strategic decisions of the companies that will be made to ensure sustainable competitive power and competitive edge with the resource consumption accounting model

With the ever-increasing globalization concept all over the world, the companies that are active today have found themselves in a violent competition environment. The way to survive in such an environment for the companies is ensured by having the competitive competence, even having sustainable superior competition (advantage). One of the basic arguments of having sustainable superior competition (advantage) in the world of rivals is the cost data. For this reason, in manufacturing companies, the costs that appear after the manufacturing process must be determined in reliable ways, accurately, in detail and in sufficient manner; and the costs of the products must be converted into cost data that have the similar characteristics. In this context, the basic aim of the costing models developed so far is ensuring that the costs of the products are calculated in reliable ways, accurately, in detail and in sufficient manner. However, both the traditional costing models and the modern ones are insufficient in producing the cost data in the desired quality. For this reason, in order to respond to this lack, a new costing model under the name of "Resource Consumption Accounting Model" has been developed. The basic aim of this study is installing the Resource Consumption Accounting Model in a production facility and supporting the strategic decisions of the managers of the facility for the purpose of having sustainable superior competition (advantage) with the help of the costing and management accounting data produced in this model. The study consists of three parts. In the first part, under the title of conceptual framework, the competition concept, and the resource-based approach concepts are explained in detail. In the second part, the Resource Consumption Accounting Model and the other models that are subject to analysis (traditional costing model, activity-based costing model and activity-based costing model depending on time) are explained, handled and evaluated in a comparative manner. In the third part, the costing models that are subject to analysis (Resource Consumption Accounting Model, traditional costing model, activity-based costing model and activity-based costing model depending on time) have been analyzed over their application in a production facility, and the results are discussed. The results are analyzed and evaluated comparatively. In the last chapter, pricing decision which taken by business managers are analyzed within subject to analysis costing models.