Investıgatıon of cost accountıng methods of companıes operatıons: An example of Aydın

Gobalization have made difficult for companies to function and maintain their abilites both in national and international setting. Therefore, companies are trying to survive and maintain their position rather than increasing their marketshare. It is necessary to reduce the cost which is in a constant increase so that they can survive. Therefore, they have been in pursuit of effective cost management recentlty. An effective system of cost accounting is important for figuring an accurate service and product amount of companies and controlling the outgoings. Using systems of cost accounting has become a necessity and tradition for the companies. Therfore, new systems of cost accounting need organizing today. Using new systems of cost accounting have led to debates related to results gathered from traditional methods. All in all, modern systems of cost accounting have provided new insights to enable those who can compete effectively by generating plans and strategies for future and decrease the cost which are related to calculating the product acuurately. ANAHTAR KELĠMELER: Maliyet Muhasebesi, Geleneksel Maliyetleme Sistemleri, ÇağdaĢ Maliyet Sistemleri