Analysis of Resource Consumption Accounting by TAS-2 Inventories Standard: An Application in A Manufacturing Company

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dc.contributor.authorGüneş, Mehmet
dc.contributor.authorGutnu, Mehmet Murat
dc.date.accessioned2025-01-06T17:22:37Z
dc.date.available2025-01-06T17:22:37Z
dc.date.issued2022
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractTAS-2 inventories standard is based on normal cost method, instead of full costing method. The aim of this study is to examine the Resource Consumption Accounting (RCA) method, which has emerged as an important management accounting technique in calculating the idle capacity in recent years, within the framework of TAS- 2 inventories standard. For this purpose, both the normal cost management method based on the TAS-2 inventories standard and the RCA method are applied to a production facility. The findings suggest that the RCA method estimates the idle capacity costs accurately, reliably and realistically as proposed by the standard. Therefore, for businesses that have to apply the standards, the RCA method can be easily integrated within their own systems.
dc.identifier.doi10.15659/3.sektor-sosyal-ekonomi.22.01.1694
dc.identifier.endpage15
dc.identifier.issn2148-1237
dc.identifier.issn2587-0114
dc.identifier.issue1
dc.identifier.startpage1
dc.identifier.trdizinid1112594
dc.identifier.urihttps://doi.org/10.15659/3.sektor-sosyal-ekonomi.22.01.1694
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1112594
dc.identifier.urihttps://hdl.handle.net/20.500.14669/409
dc.identifier.volume57
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofÜçüncü Sektör Sosyal Ekonomi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectİşletme
dc.subjectİktisat
dc.titleAnalysis of Resource Consumption Accounting by TAS-2 Inventories Standard: An Application in A Manufacturing Company
dc.typeArticle

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