Stage cost system and application in a brick factory

The economic and political developments have led to an increase in competition between enterprises and the increasing competition has made quality and cost important for producers. Brick industry which is an important branch of the industry, has developed rapidly due to the industrialization movements and the increase in urbanization after 1950s, and as a result of these developments, competition among enterprises has increased and the concept of cost has come to the forefront. In such an environment, the importance of cost accounting has increased and the enterprises have started to apply different cost systems according to the structure, production method and technology they use. Correctly selected cost system in production enterprises is not only a cost calculation, but also a tool for managers to make decisions about the future and make planning. Since brick production is carried out in series and in the form of uniform product production, the stage cost system is one of the most suitable method in cost calculation. In this study, firstly, general information about phase cost system and brick industry is given. Then, the information belonging to Ağaoğlu Toprak AŞ, which is active in brick industry, was obtained by using qualitative methods and total and unit costs of the enterprise for april were calculated and accounting records were made.