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BİR BANKANIN İÇ DENETİM BİRİMİNDE ZAMAN ETKENLİ FAALİYET TABANLI MALİYETLEME SİSTEMİ UYGULAMASI

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dc.contributor.authorAdıgüzel, Hümeyra
dc.contributor.authorErkek, İsmail Burak
dc.contributor.authorTürüdüoğlu, Figen
dc.contributor.institutionBahçeşehir Üniversitesi
dc.contributor.institutionBahçeşehir Üniversitesi
dc.contributor.institutionBahçeşehir Üniversitesi
dc.date.accessioned2025-09-20T19:56:47Z
dc.date.issued2022
dc.date.submitted16.10.2022
dc.description.abstractGeleneksel maliyetleme sistemlerini kullanan kurumlar günümüz rekabetçi piyasa koşullarında ihtiyaçlarını karşılarken zorluklar yaşamaktadır. Teknoloji, dijitalleşme ve verimliliğin anahtar faktörler olduğu bu rekabetçi ortamda, ihtiyaçların karşılanması için verimli ve etkin bir maliyetleme sisteminin kullanılıyor olması gerekmektedir. Literatürde, dolaylı giderlerin paylaştırımı ve kaynakların kullanılmayan kapasitesinin hesaplanması, maliyet ve performans değerlendirme araştırmalarının sıcak gündem maddeleri arasında yer almaktadır. Zaman Etkenli Faaliyet Tabanlı Maliyetleme Sistemi, faaliyetlere paylaştırılan kaynakların birim maliyetlerinin ve bu faaliyetlerin gerçekleşmesi için gerekli olan sürenin dikkate alınması suretiyle, ürün ve hizmet giderlerinin doğru ve güvenilir verilerle hesaplanması ve kullanılmayan kapasitenin belirlenmesi için kullanılabilmektedir. Söz konusu sistem, faaliyetler ve alt faaliyetlerin belirlenmesi durumunda, bu faaliyetler için gerekli olan kaynaklar ve maliyetleri arasındaki sebep sonuç ilişkilerini doğru bir şekilde ortaya koymaktadır.Bu makale, bir bankanın İç Denetim birimine uyarlanan Zaman Etkenli Faaliyet Tabanlı Maliyetleme Sisteminin tüm aşamalarını kapsayan bir vaka çalışmasından oluşmaktadır. Makalenin amacı, söz konusu sistemin uygulanması sayesinde ve İç Denetim maliyetlerinin hesaplanması amacıyla, bir gider sisteminin tasarlanmasıdır.
dc.identifier.doi10.31460/mbdd.1060410
dc.identifier.endpage109
dc.identifier.issn1302-258X
dc.identifier.issn2564-7164
dc.identifier.issueMODAVICA Özel Sayısı
dc.identifier.startpage86
dc.identifier.urihttps://hdl.handle.net/20.500.14719/4747
dc.identifier.volume24
dc.language.isoen
dc.relation.journalMuhasebe Bilim Dünyası Dergisi
dc.subjectİşletme
dc.subjectKimya
dc.subjectOrganik
dc.titleBİR BANKANIN İÇ DENETİM BİRİMİNDE ZAMAN ETKENLİ FAALİYET TABANLI MALİYETLEME SİSTEMİ UYGULAMASI
dc.typeResearch Article
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