Restoran işletmelerinde maliyet analizi ve faaliyet tabanlı maliyet yönetimine dayalı bir uygulama
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Dosyalar
Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışma, restoran işletmelerinde maliyet analizi ve faaliyet tabanlı maliyet yönetimine dayalı bir uygulama gerçekleştirilmesi amacıyla yapılmıştır. Çalışma, Konya ilinde faaliyet gösteren bir restoran işletmesinde deneysel uygulama çalışması şeklinde nicel bir araştırma olarak gerçekleştirilmiştir. Çalışmada, örnek restoran işletmesinin hem geleneksel hem de faaliyet tabanlı maliyetleme yöntemine göre birim maliyetleri hesaplanmış ve elde edilen sonuçlar karşılaştırılmıştır. Çalışmanın sonunda, restoran işletmeleri gibi karmaşık üretim süreçlerine sahip işletmelerde, faaliyet tabanlı maliyetleme sistemi ile daha profesyonel, daha hassas ve daha doğru maliyet sonuçları hesaplanabildiği, faaliyet tabanlı maliyetleme sisteminin, python gibi programlama dilleri kullanılarak, yapay zeka, derin öğrenme, makine öğrenme gibi gelişmiş teknolojilerden daha etkili şekilde yararlanabileceği ve işletmelerin geleceğine yönelik kararlar almada başarılı olunacağı belirlenmiştir. Ayrıca çalışmada, işletmelerin daha fazla gelir elde etmelerine karşın karlılık oranlarının daha düşük olmasının nedenlerinin bulunmasında faaliyet tabanlı maliyetleme sisteminden etkin olarak yararlanılabildiği tespit edilmiştir. Bunun yanında, faaliyet tabanlı maliyetleme sistemindeki işlem basamaklarının, maliyet havuzu yükleme oranlarının ve maliyet sürücülerinin doğrulukla belirlenmesinin önemli olduğu sonucuna ulaşılmıştır.
This study was carried out in order to carry out an application based on cost analysis and activity-based cost management in restaurant businesses. The study was carried out as a quantitative research in the form of an experimental application study in a restaurant operating in Konya. In the study, unit costs of the sample restaurant business were calculated according to both traditional and activity-based costing methods and the results were compared. At the end of the study, it was concluded that the activity-based costing system can calculate more professional, more precise and more accurate cost results with the activity-based costing system in enterprises with complex production processes such as restaurant businesses, and that the activity-based costing system can be used in advanced technologies such as artificial intelligence, deep learning, machine learning, using programming languages such as python. It has been determined that technology can be used more effectively and businesses will be successful in making decisions for the future. In addition, in the study, it has been determined that the activity-based costing system can be effectively used in finding the reasons for the lower profitability ratios despite the fact that the enterprises earn more income. In addition, it was concluded that it is important to accurately determine the process steps, cost pool loading rates and cost drivers in the activity-based costing system.
This study was carried out in order to carry out an application based on cost analysis and activity-based cost management in restaurant businesses. The study was carried out as a quantitative research in the form of an experimental application study in a restaurant operating in Konya. In the study, unit costs of the sample restaurant business were calculated according to both traditional and activity-based costing methods and the results were compared. At the end of the study, it was concluded that the activity-based costing system can calculate more professional, more precise and more accurate cost results with the activity-based costing system in enterprises with complex production processes such as restaurant businesses, and that the activity-based costing system can be used in advanced technologies such as artificial intelligence, deep learning, machine learning, using programming languages such as python. It has been determined that technology can be used more effectively and businesses will be successful in making decisions for the future. In addition, in the study, it has been determined that the activity-based costing system can be effectively used in finding the reasons for the lower profitability ratios despite the fact that the enterprises earn more income. In addition, it was concluded that it is important to accurately determine the process steps, cost pool loading rates and cost drivers in the activity-based costing system.
Açıklama
Anahtar Kelimeler
Maliyet, Geleneksel Maliyet Yöntemi, Faaliyet Tabanlı Maliyet Yöntemi, İşletme, Restoran, Cost, Traditional Cost Method, Activity Based Cost Method, Business, Restaurant
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Ekinci, K. (2024). Restoran işletmelerinde maliyet analizi ve faaliyet tabanlı maliyet yönetimine dayalı bir uygulama. (Yüksek Lisans Tezi). Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Konya.
