Application of cost accounting in the just in time production (jit) system: An example of a food business in Hatay province

In today's world, where competition has increased so much, we see that businesses engaged in production activities strive within the framework of the competitive environment in order to exist and to sustain themselves. In order for businesses to continue their activities in such an intensely felt competitive environment, it has become inevitable for them to shape their production activities according to the changing demands and needs of the consumers. Under these conditions, it is only possible for businesses to increase their productivity with low costs, to produce quality products, to reduce the amount of stock and mistake, only with a good production and cost system. In line with these developments, a new production philosophy, Just In Time Production System, and Just In Time Costing System, which is a management accounting system, have emerged. This study has investigated and evaluated how to implement the just-in-time production system, which is an important solution to ensure sustainability and continuity in the production sector in recent times when costs have increased, its benefits and difficulties encountered during implementation. Based on this, the possibility of applying the just-in-time production system in a food business has been investigated. In addition, traditional cost accounting and just-in-time cost accounting have been compared with the case study method and the advantages that may arise are indicated in this study. As a result of the study, Günenç Bakery and Unlu Mamulleri Ltd. It has been determined that the company is in a suitable structure to implement the just-in-time production system. According to the findings obtained; It has been determined that with the implementation of the just-in-time production system, the costs are significantly reduced, the number of mistake (waste) is minimized, the efficiency is increased and the accounting records are reduced.