Integrated use of resource consumption accounting with quality costing system and comparison with traditional costing systems: Implementation in a logistics enterprise

In today's intense competitive environment, the ability of enterprises to protect their assets depends on their skills to deal with competitive environment and to maintain a sustainable competitive advantage. In order to gain an advantage in competition and to maintain superiority, companies need to reduce their costs as much as possible without sacrificing quality. Minimizing costs without sacrificing quality is the result of the right decisions made by business managers. The correctness of the decisions made by the enterprises depends on the accuracy and detail of the information and data that form the basis for the decisions. Traditional accounting methods are methods developed for managers to produce data that will support the decisions they will make about the business. However, the inadequacy of these cost methods in providing accurate, detailed and reliable cost data has led to the development of new cost methods. As a result of this deficiency, the resource consumption accounting method, which incorporates the strengths of the previous costing methods, has been developed. In this study, resource consumption accounting, integrated with quality costing systems, was applied to a company operating in the field of logistics and a comparative analysis was made with the traditional costing method. As a result of the study, resource consumption accounting provides more accurate, detailed and reliable results due to its characteristics such as using renovation costs instead of historical costs in depreciation application, calculating idle capacity and not loading idle capacity costs into unit costs and being able to determine costs based on activity. In addition, the findings show that the integrated application of resource consumption accounting with quality cost systems contributes to the more effective and efficient use of quality cost systems.