The effect of the developments in the production Technologies upon the cost systems: The research of Eskisehir Arçelik A. Ş.

As an obligation that the globalization has brought forward, the establishments were obliged to follow the technology and to use the new costing approaches appropriate to the technology intensive production environment. This study has been prepared in order to examine the occurring development s in the production technologies, the effects of these developments upon the cost elements and the new costing systems which appeared as a result of these effects.During the preparation of this study, a scanning of the literature has been undertaken for the first three sections which are conceptual and in the last section, an examination has been effectuated at Eskişehir Arçelik A.Ş.As a result of this study, in order for the establishments to preserve their entity and to survive, we?ve reached to the conclusion that they have to follow the developments in the production technologies and that they have to use the new approaches in the cost systems. Eskişehir Arçelik A.Ş. which is applying these methods is proving our considerations through the rising of its market share and its superiority in the sector.