Activity based costing application in forestry bussiness cooperation

Technological developments and new production environment created changes in the cost structures of the today?s business enterprises. Those changes made the outputs of the traditional costing systems? accuracy controversial. In this context, in costing both products and services, activity based costing system which gives more accurate results than traditional costing systems and which is producing the informations that can be used by managers in decision making process, planning, expense reducing and controlling comes into question.In technical literature, although lots of study has been done about activity based costing approach, there is no study about the applicability through the State Forestry Bussiness Cooperation.costing operations. This study includes an activity based costing approach applied in the State Forestry Bussiness Cooperation by a model and the results of the model.