%0 Journal Article
%T DETERMINING THE EFFECT OF VARIABLE COST SYSTEM AND THROUGHPUT ACCOUNTING ON PRODUCTION DECISIONS AND PROFITABILITY WITH LINEAR PROGRAMMING
%A £¿rem KEFE
%J -
%D 2019
%X The purpose of this study is to determine whether there is a difference between the throughput accounting and the variable costing system in determining the production costs and to examine whether the product cost information determined by throughput accounting and variable cost system is effective in the production priority decisions of the products. For this purpose, the literature review of throughput accounting and variable costing systems has been done within the scope of Constraints Theory and how the systems work have been examined by linear programming in EXCEL through an example. As a result of the study, it is concluded that the product cost information varies between the systems and the production decisions given according to these cost information affect the profitability of the enterprise. According to the analysis made with linear programming, it was seen that the most profitable situation for the enterprise was formed as a result of the production decision which is appropriate to the variable costing system. It is thought that the study will contribute to the literature in terms of the effect of product cost information on production decisions and the explanation of this cost information according to the method used
%K De£¿i£¿ken Maliyet Sistemi
%K S¨¹re£¿ Katk£¿ Muhasebesi
%K Do£¿rusal Programlama
%K ¨¹r¨¹n Karmas£¿ Kararlar£¿
%U http://dergipark.org.tr/ulikidince/issue/47284/580012