Activity based cost system in thermal tourism campanies and an application in Afyon

Developments of the production technologies and widespread of automation havebeen causing significant changes on the production structures and cost components.Developments of technologies based on automation have increased overhead inproportion in the cost of products and services. As traditional cost accounting systemsdon?t take into consideration production environment in which direct costs are used,they could not reflect costs of products and services correctly. In such a case companiesneed new costing systems that can have abilities to meet theirs cost information needs.The aim of this study is to examine activity based costing system (ABC) interms of cost accounting. The applicability of activity based costing system (ABC) anddifferences between activity based costing (ABC) and traditonal costing system wereexposed on the bases of a thermal tourism firm in Afyon province.In this study first some common information on hospitality enterprices andthermal tourism was given. Second, cost accounting system and system of activitybased costing (ABC) were determined in thermal tourism firms. Finally, on the bases ofthese grounds, activity based costing system model was designed in thermal tourismfirm.