%0 Journal Article
%T EVALUATION OF ACTIVITY BASED COSTING APPROACH FROM THE PERSPECTIVE OF BEHAVIORAL MANAGEMENT ACCOUNTING
%A R£¿fat Y£¿lmaz
%J -
%D 2018
%X Traditional cost approaches have been developed to meet the needs of businesses operating in a static market environment that dominated by sellers in the past and have been sufficient for this competitive environment. However, today's competitive environment is dynamic and sellers have no control over the market as old times. Cost competition in the market is quite high. Businesses need more effective cost information in today's competitive environment. For this reason, modern cost approaches such as Activity Based Costing, Time-Driven Activity Based Costing, Constraint Based Accounting and Resource Based Accounting have been developed since 1980s in order to meet the needs of enterprises in a dynamic competitive environment. One of the modern cost approaches, the Activity Based Costing approach is designed to meet the needs of businesses in today's economy. However, various empirical analyzes show that the benefits expected from the application of the model are not fully achieved and that the level of application remains low. This may be due to behavioral problems in the implementation of the model. Because behavioral factors have a critical pre-requisite for the successful implementation of new cost management systems. In this respect, in this study, it has been tried to put attention to and apply the elements in terms of behavioral management accounting in order to successfully implement the Activity Based Costing approach
%K Davran£¿£¿sal Y£¿netim Muhasebesi
%K Faaliyet Tabanl£¿ Maliyetleme
%K Maliyet Y£¿netimi
%U http://dergipark.org.tr/ijar/issue/38351/397036