Cost accounting system and bookkepeng at residance housing

Residance housing cooperatives are established to provide house and workplace necessities with suitable costs and payments for their members. Although accounting of building costs at residance housing cooperatives, whose aim is to produce the houses with cheap costs, is important, there is no agreement neither application nor literature on that subject. The main question investigated in this thesis are as follows: What are the elements of building costs and cost accounting for residance housing cooperatives? Which one has to be used for building production? Is it a manufactoring or service business? Residence housing cooperatives being same workfield have different cost accounting applications in both appearing and accounting of cost elements. Based on these basic questions, this study also aims for answering such specific questions below: - What are the elements for building costs at residance housing cooperatives? - Although residance housing cooperatives being same workfield, why are there different types of cost accounting? - What are the reasons of mistakes that are done on cooperative accounting and how can they be solved? While answering these questions, the reasons of general mistakes and different cost accounting applications are studied with a detailed literature review. Moreover, semiformal interviews related with cooperative accounting was made with professional experts. In addition, effects of free and discount tax on building costs which are provided to the residance housing cooperatives are explained. At the end of this study, it has been determined that important factors which affect the elements of building cost is the type of cooperative construction building and having advantage of free and discount tax for residance housing cooperative or not. In addition, it has been established that building houses that are done by cooperative or not is a manifactoring business, not a service one. However, uniform account plan was commented differently by professional experts and therefore it causes several dissimilar applications even wrong effects about cost accounting at the residance building cooperative. In spite of making wrong applications about cost accounting, some accountants were not warned. It shows that accounting control is not enough at the residance housing cooperative. Keywords: Building Costs, Housing Cooperatives, Cost Accounting