Process costing system in jewellery and gold trade sector and a grand bazaar application

Jewelery and gold trade is a line of business which is kneaded by gold and kneads gold itself.The delicacy and sensitivity of a gold trader on distinguishing the merchandise put before him inspired proverbs in our literature in terms of comparisons of sensivity and good work.The Turkish idiom of "being a trader of men"meaning a good judge of people comes from this business line.Also the saying "it is as delicate as a jeweler's work" is very common when people notice a standing out point on a delicacy requiring work.Hence we tried our best to prepare our thesis in the light inspired by the delicacy of a jeweler and the sensitivity of a gold trader.In this work of ours we have emphasized the features and business structure of the gold based jewelery and gold trade sectors as well as its position in Turkey and the challenges that the industry face.Also the real theme of our first part was gold being an instrument of investment throughout the centuries,places where gold is processed and the areas of its usage.On the other hand some data is presented regarding the world history of gold and its outcome so far.On the second part the process costing system is discussed in deails and its special features are explained.On the last part process costing system is applied to a Grand Bazaar god production workshop during its production and it is determined as to what extent this costing can be used.Key Words:Gold,jewelery,gold trade,process costing system,Grand Bazaar