Application fo phase cost method in marble sector enterprises

The purpose of this thesis is to create an example in the application of costs in business field, learning how to calculate costs using phase and order costing system especially in marble production enterprises. While the production process in many factoring sectors works from one item to whole, in this sector is the opposite, the process works from whole to one item. This is the reason why it's making it difficult to calculate their costs. The abnormal wastage quantity is the property that divides this sector from others. The reason of this is originated from the row material. In the marble sector the reason why we have difficulties to calculate the cost is because the production starts in m³ and when it gets out from production we sell it in m² unit. Especially while using the phase cost system, by showing the costs of the production in all stages will be helpful fort he enterprises to be able to reduce the costs in the available minimum. Moreover, since the product can be sold at the end of each stage with the production structure changing according to the customer requests, the cost of each stage should be known. But in the order cost system, calculating the cost of each order, specifying the elements that are involved will show us the total cost. In this work, in the calculation of the phase and order cost system, I get benefited from the excel table and I try to explain the calculation way. This system will lead the cost calcution in marble enterprises.