%0 Journal Article
%T The Relation Among The Cost Structure, Management Accounting, and Production Performance
%A Metin UYAR
%J -
%D 2019
%X In this research, it is aimed to determine direct and joint effects of management accounting practices and cost structure on production performance. Management accounting practices are a factor that change the quality, duration and cost of production through planning and control, cost management, performance measurement and evaluation functions. The size of the direct and indirect costs within the cost structure affects the quality and time of the production, especially the cost. According to the results obtained from the research made to the metal goods and machine manufacturer firms, the adaptation and the spread of the management accounting practices in the business increases the planning and control functions, the cost management becomes more effective and the more the contribution to the performance measurement and appraisal decisions, changing the cost. In terms of cost structure, it is determined that indirect costs have an effect on production performance compared to direct costs. Evaluations and proposals for practitioners and researchers were made in the direction of data provided in research
%K Y£¿netim muhasebesi
%K maliyet yap£¿s£¿
%K ¨¹retim performans£¿
%K metal e£¿ya ve makine sekt£¿r¨¹
%U http://dergipark.org.tr/mbdd/issue/44252/489040