IDEAS home Printed from https://ideas.repec.org/a/eas/buseco/v12y2017i12p32-49.html
   My bibliography  Save this article

Variance Anaylses in an Activity-Based Costing Environment And Its Application in a Manufacturing Company

Author

Listed:
  • Emre Selçuk Sarı

    (Ä°stanbul Ãœniversitesi)

  • Miraç Sema Ãœlker

    (Ä°stanbul Ãœniversitesi)

Abstract

In a highly competitive environment, manufacturing companies shall adopt to the changing conditions for their survival. As a result of increasing level of competition and changing cost structure, cost systems are expected to provide most accurate and most significant information to the managers and managers shall perform planning, controlling and decision making by using this information. The aim of this study is to explain activity-based variance analyses, which have arised as an alternative to the traditional cost control methods, and examine their applicability. For this purpose, activity-based variance analyses are conducted in a manufacturing company and the outcome is evaluated

Suggested Citation

  • Emre Selçuk Sarı & Miraç Sema Ãœlker, 2017. "Variance Anaylses in an Activity-Based Costing Environment And Its Application in a Manufacturing Company," Eurasian Business & Economics Journal, Eurasian Academy Of Sciences, vol. 12(12), pages 32-49, February.
    • Handle: RePEc:eas:buseco:v:12:y:2017:i:12:p:32-49
    DOI: 10.17740/eas.econ.2017.V12-03
    as

    Download full text from publisher

    File URL: https://eurasianacademy.org/index.php/busecon/article/view/762
    Download Restriction: no
    File URL: https://libkey.io/10.17740/eas.econ.2017.V12-03?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eas:buseco:v:12:y:2017:i:12:p:32-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kutluk Kagan Sumer (email available below). General contact details of provider: http://busecon.eurasianacademy.org/eng/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.