A Costing methooproposal for Tuvasaş product tree based job order cost

SUMMARY A Costing Methooproposal For TUVASAŞ Product Tree Based Job Order Cost Keywords: Cost accounting, TUVASAŞ product tree, Cost control Cost accounting systems are improved by the companies, especially in the lastest years. Because of the reason, they need the lot of details about the costs. But there is a huge problem that every system can not provide the neccessary data for the cost information. Direct material cost, direct labour cost and general production cost are charged via various methods to the products. Direct cost charging is easier then the other cost charging. Other costs are loaded to the products by the cost allocations methods. But lots of methods provide these benefits "Which method should select for the systems?" The answer will have shaped by the companies necessities. Cost accounting system is not onlyan account system. It needs the lots of background data. All of the companies internal system have the provide the support for the real cost allocation. Sometimes the direct costs can reveal huge problems for cost accounting system. So all cost, all methods and all rules must have explained by the necessities. Cost accounting is a system approach. The approach aim must be for true, real time and enough data providing. All companies should use the flexible budgets for charging the general production costs to their products. Because, this type of budget shows the expected future costs for a range of business activity instead of only a single level. A flexible budget format can be used for all types of costs all types of budgets. XII