An analysis of activity-based cost system in manufacturing and service enterprises: An application in a public institution's dining center

Radical changes in our country, as in all world markets after the 1980s, leading the formation of new production environments; the widespread use of automation in production environments, has paved the way for the use of computer-controlled machines at each stage of production. Over time, labor-intensive enterprises have been replaced by technology-intensive enterprises. The information has been made faster and easier to access. These developments have not only led enterprises to produce better quality, faster and cheaper, it also enabled the formation of flexible production environments and triggered an understanding of global competition. With the ever-changing and evolving world economic conditions, enterprises have entered an intense competitive environment. This situation has made it necessary for enterprises to calculate the unit costs of the products or services they plan to produce or offer, accurately and closely to reality. Enterprises should be able to make the right decision on service or product pricing in global economy conditions, and to determine the cost of the produced goods or service as closely as possible. At this point, in order to determine the sales price and the decisions that will shed light on the planning and control processes of the managers in the most accurate and competitive environment, the cost elements used in production should be determined exactly and realistically. In this study called ''Investigation Of Activity-Based Cost (hereinafter referred to as FDM) System In Manufacturing And Service Enterprises With Various Aspects: An Application In A Public Institution's Cafeteria'', the importance of the FDM system, which eliminates the inadequacies of traditional methods, has been tried to be revealed by emphasizing its long-term benefit to the institution, to what extent it can be improved in both manufacturing and service enterprises, and how it can help managers to make strategic decisions by calculating costs healthier. Key Words: ABC, Unit Cost, Total Cost