Process costing in the production enterprises: An application on the beekeeping sector in Muğla

Accounting is one of the primary functions of enterprises. It enables not only recording of operations based on the objective documents but also classifying and summarizing these documents. Having an accurate accounting system is crucial for the future of the enterprises. Cost accounting established considering the function of the production enterprise ensures correct, confidential, and healthy information related to the operating activity costs. True identification and set out of cost method in a healthy way constitutes great problems in production enterprises nowadays. The primary purpose of this research is to analyze and discuss cost methods used in production enterprises in a variety of ways. Besides, this research aims to analyze production and cost structure of apiculture sector and calculate unit cost through ideal cost method for the sample enterprise. For this purpose, the research discusses true cost accounting system through process costing for an apiculture enterprise which produces apiculture products, bee wax, and comb foundation in Mugla/Turkey. Keywords: Cost accounting, cost methods, process costing, apiculture, comb foundation