%0 Journal Article
%T Enformasyon Y netimi Sistemi Tasar m n n ¨ıretim Yapan   letmelerde Faaliyet Temelli Maliyet Muhasebesi   in  nemi = The Importance of Information Management System Design for Cost Accounting in Production Companies
%A Sat£żr
%A Benh¨ır
%J Bilgi D¨ınyas£ż
%D 2012
%I ?niversite ve Ara?t?rma K¨ıt¨ıphanecileri Derne?i
%X ¨ır¨ın maliyetlerinin ger ek de erlerine yak n tahmini, ¨ır¨ın karl l klar  ve i letmelerin pazarda rekabet i olabilmeleri i in  ok  nemlidir.   letme bir ¨ıretim i letmesi ise,  zellikle sipari e dayal  ¨ıretim yap yor veya  ok  e itli tipte ¨ır¨ın ¨ıretiyorsa maliyet tahmini zorla maktad r. Bunlara ek olarak, ¨ıretim ko ullar  zorlu biri letme ise, ¨ır¨ın maliyeti i in ¨ıretim s¨ırecinden gelmesi gereken ¨ıretim enformasyonunun sa l kl  olmas  zorla makta ve i letme i in maliyet tahmini ger ek de erinden olduk a farkl  olabilmektedir. Baz  ¨ır¨ınleri in ¨ıretim ve teslimat s¨ıreci bittikten sonra, tahmini maliyete g re kar beklenirken, ger ekle en maliyetin fiyattan bile y¨ıksek   kt    ve asl nda bu ¨ıretimden zarar edildi i  ok ge  olarak anla  labilmektedir. B¨ıt¨ın bu zorluklar a  larak do ru bir maliyet tahmini yap lmas  i in, enformasyon y netim sisteminin maliyet muhasebesi sistemine uygun tasarlanmas n n yan  s ra, sistemin sa l kl  ve g¨ıncel tutulmas  gerekmektedir. Bu  al  mada ¨ıretim ko ullar n n en zor oldu u i letmelerden birisi olan d k¨ımhaneler i in Faaliyet Temelli Maliyetlendirme Y ntemi uygulamalar  esas al narak, Enformasyon Y netimi Sisteminin buna uygun nas l tasarlanmas  gerekti i anlat lm  t r. / Estimating product cost close to their real values is very important for companies in order to know product profits and be competitive in the market. Cost estimation becomes harder for a production company, especially if it produces for order or has a wide rage product variety. In addition to these, if the company hastough production conditions, it becomes harder to obtain healthy information that comes from production processes and the estimated product costs might be very different than its real value. For some products, after the completion of production and distribution, it might be lately understood that although profit was expected by the estimated cost, loss happens since the realized cost is more than the price. To overcome all these obstacles and to make an accurate cost estimation, information management system should be designed according to cost accounting system which should be kept healthy and up to date. In this paper, based on the experiences on Activity Based Costing Method applications in foundaries, which are among the companies with hardest production conditions, the design of Information Management System with respect to accounting system is explained.
%K Maliyet muhasebesi
%K Faaliyet temelli maliyetlendirme y ntemi
%K Maliyet tahmini
%K ¨ıretim yapan i letmeler
%K Enformasyon y netimi sistemi
%K Tasar m
%K Cost accounting
%K Activity based costing method
%K Cost estimation
%K Production companies
%K Information management system
%K Design
%U http://bd.org.tr/index.php/bd/article/view/5/25