Cost system selection in business enterprises of dairy products and joint cost system

The business enterprises try to gain productivity considering the positive and negative special features that distinguishes them from their competitors in the sector.That condition imposes obligation for the business enterprises to give a rational decision. In terms of a business enterprise, the first condition of the rationality of the decision periods, the input cost should be right and realistic. The obligation to reach the right and realistic information forces the business enterprises to determine a cost system which is convenient with their special features. The cost systems which are used by the business enterprises not only provides the enterprise to measure the values paid to reach the target by money, but also sheds light on the business enterprises and assists to the owners and the managers in every decision to be taken.The business enterprises take into consideration the reality of the sector, facility areas, the capacity and the productivity of the product vehicles, production type, employment ability, employees? performances, supply method, management reality, market data and the legal rules that are bound by. The cost system which is the total of the vehicles and the techniques that determine the management decisions, gives the reply of ?which costs, when, how will be loaded? questions.The enterprises determines a cost system which is convenient for the special features, to give the right decisions, to determine productive production and marketing strategies, to make right and measurable plans, to appear the existing state financially, to increase the profit and provide persistance.In that study that we made, what kind of a cost system does a business enterprise which displays activity in dairy products- apply and what kind of a cost system should be set, are considered; based on the information that is provided by the enterprise, order and joint cost methods are applied.Key words:Cost accounting, Dairy Products, Traditional Cost Systems, Job Order Costing, Cost Allocation:Joint Products and Byproducts