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    COST-PROFIT ANALYSIS UNDER ACTIVITY BASED COSTING: A CASE STUDY IN A COUNSELING CENTER
    (Int Organization Center Acad Research, 2015) Ozyurek, Hamide; Guven, Davut; Ozyurek, Nadir; Guven, Asli
    Education is one of the most important aspects of a country. Education costs have been strikingly in recent years. Private education institutions struggle to protect their current position rather than raising their market share. Tecnological developments and increase in competition forced private educations institutions to enhance the variety, quality and services. Cost-profit analysis provides managers to determine unit costs, make budget, develop performance, determine price, profit and current situation. In addition, cost analysis provides managers to present high quality service or product in lower costs. It was aimed to show managers firstly how to obtain the data about income and expense to help them give correct and timely decisions and secondly how to use this data in decision making. The main purpose of the study prepared within this directions, is to research how cost-profit analysis can be applied and what kind of solutions can be accomplished in order to reach more accurate costing knowledge. For this purpose a counseling center was chosen as the model for the purposes of the study. Also in this article discusses how activity based costing method can be used in a counseling center. This study aims to examine whether activity-based costing method would contribute to the calculation of student costs at a counseling center more accurately. The activities of the counseling center will determine the activity based costing method manager using the cost method has emerged that will provide more accurate and reliable of the decision. Especially in the removal of the delivery of pricing decisions and non-value added activity has been shown to benefit.
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    Time driven activity based butged in strategic decisions
    (Virtus Interpress mozghovyi@virtusinterpress.org, 2015) Ozyurek, Hamide
    This study was carried out in order to find out the applicability of time-driven activity based butgeting method at manufacturing companies in Turkey. The results obtained from the application of time driven activity based butgeting system can be summarized briefly as follows. Company makes the application through different processes and different products are sold to different customers. For this reason, resource consumption levels of the products vary. Be taken into account in determining the cost of time consumed in the product gives more accurate results. Down to the cost of the follow-up activities with the factory Time Driven Activity Based Costing it is possible to do. Just when you need to update the equation will be determined and put in place are sufficient. © 2018 Elsevier B.V., All rights reserved.