{"id":"https://openalex.org/W2914801307","doi":null,"title":"Yeni bir maliyet ve y\u00f6netim muhasebesi y\u00f6ntemi olarak kaynak t\u00fcketim muhasebesi","display_name":"Yeni bir maliyet ve y\u00f6netim muhasebesi y\u00f6ntemi olarak kaynak t\u00fcketim muhasebesi","publication_year":2013,"publication_date":"2013-04-01","ids":{"openalex":"https://openalex.org/W2914801307","mag":"2914801307"},"language":"tr","primary_location":{"id":"mag:2914801307","doi":null,"is_oa":false,"landing_page_url":"https://app.trdizin.gov.tr/makale/TVRZNU9URTJOZz09/yeni-bir-maliyet-ve-yonetim-muhasebesi-yontemi-olarak-kaynak-tuketim-muhasebesi-","pdf_url":null,"source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Rabi\u0307a Akta\u015f","orcid":"https://orcid.org/0000-0002-7811-8610","observed_orcids":["https://orcid.org/0000-0002-7811-8610"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Rabi\u0307a Akta\u015f","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-7811-8610","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3486,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.87634926,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":"58","first_page":"55","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.975600004196167,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.975600004196167,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.016599999740719795,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/resource-consumption-accounting","display_name":"resource consumption accounting","score":0.9470000267028809},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9160000085830688},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.8769999742507935},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.48899999260902405},{"id":"https://openalex.org/keywords/cost-behavior","display_name":"cost behavior","score":0.4580000042915344},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.3199999928474426},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.675000011920929},{"id":"https://openalex.org/keywords/product-costing","display_name":"product costing","score":0.4390000104904175},{"id":"https://openalex.org/keywords/cost-pools","display_name":"cost pools","score":0.3019999861717224}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5571929216384888},{"id":"https://openalex.org/C29456083","wikidata":"https://www.wikidata.org/wiki/Q1221899","display_name":"Gynecology","level":1,"score":0.5322888493537903},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.4008645713329315},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.37768077850341797},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.14662963151931763}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2914801307","doi":null,"is_oa":false,"landing_page_url":"https://app.trdizin.gov.tr/makale/TVRZNU9URTJOZz09/yeni-bir-maliyet-ve-yonetim-muhasebesi-yontemi-olarak-kaynak-tuketim-muhasebesi-","pdf_url":null,"source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4298129714","https://openalex.org/W2724430736","https://openalex.org/W4243790231","https://openalex.org/W2809400993","https://openalex.org/W3090714779","https://openalex.org/W3132789439","https://openalex.org/W7010780781","https://openalex.org/W7162546231","https://openalex.org/W7166276359","https://openalex.org/W6987826126"],"abstract_inverted_index":{"1980\u2019lerden":[0],"itibaren":[1],"geleneksel":[2],"hacim":[3],"tabanli":[4],"maliyetleme":[5,52],"yontemlerinin":[6],"dogru":[7,137],"mamul":[8],"maliyeti":[9],"hesaplamada":[10],"basarisiz":[11],"olmasi":[12],"nedeniyle":[13],"gelistirilen":[14],"Faaliyet":[15],"Tabanli":[16],"Maliyetleme":[17],"(FTM)":[18],"yontemi,":[19],"akademik":[20],"alanda":[21],"uzerinde":[22],"cok":[23],"calisilan":[24],"ve":[25,38,105,109,136,164,173,210],"onerilen":[26],"bir":[27,42,74,156,178],"yontem":[28,199],"olmasina":[29],"ragmen":[30],"uygulamada":[31],"beklenen":[32],"ilgiyi":[33],"gormemistir.":[34],"Karmasikligi,":[35],"olusturulmasi,":[36],"surdurulmesi":[37],"degisiklik":[39],"yapilmasi":[40],"zor":[41],"sistem":[43],"oldugu":[44],"gerekceleriyle":[45],"elestirilen":[46],"FTM":[47,64,189],"yonteminin":[48],"yerine,":[49],"yeni":[50,73,155,205],"nesil":[51],"yontemleri":[53],"onerilmeye":[54],"baslanmistir.":[55],"Kaynak":[56],"Tuketim":[57],"Muhasebesi":[58],"(KTM)":[59],"bu":[60,197,204],"yontemlerden":[61],"biridir.":[62],"KTM,":[63],"ile":[65],"Alman":[66],"maliyet":[67,99,138,150,165,183],"muhasebesi":[68,76,158],"sisteminin":[69],"(GPK)":[70],"bilesiminden":[71],"olusan":[72],"yonetim":[75,143,157],"sistemidir.":[77],"FTM\u2019de":[78],"maliyetlerin":[79],"kaynagi":[80],"faaliyetler":[81],"olarak":[82,107,160,185],"gorulurken,":[83],"KTM\u2019de":[84,92],"maliyetleri":[85,119],"kaynaklarin":[86],"dogurdugu":[87],"onermesi":[88],"vardir.":[89],"Bu":[90],"nedenle,":[91],"odak":[93],"noktasi":[94],"kaynaklardir.":[95],"Ote":[96],"yandan,":[97],"KTM":[98,192],"davranislarina":[100],"gore":[101],"kaynak":[102,181],"maliyetlerini":[103],"sabit":[104],"orantisal":[106],"gruplandirmakta":[108],"atil":[110,117],"kapasite":[111,118],"maliyetlerinin":[112,182],"hesaplanmasina":[113],"olanak":[114],"tanimaktadir.":[115],"Hesaplanan":[116],"mamullere":[120,186],"dagitilmamakta,":[121],"boylece":[122],"mamuller":[123],"tuketmedikleri":[124],"kaynaklardan":[125],"pay":[126],"almamaktadir.":[127],"Bunun":[128],"sonucunda,":[129],"yoneticilere":[130],"karar":[131],"verme":[132],"sureclerinde":[133],"kullanabilecekleri":[134],"ayrintili":[135],"bilgileri":[139],"sunulmaktadir.":[140],"Calismanin":[141],"amaci,":[142,207],"kararlari":[144],"acisindan":[145],"son":[146],"derece":[147],"onemli":[148],"olan":[149],"bilgilerini":[151],"elde":[152],"etmede":[153],"kullanilabilecek":[154],"yontemi":[159,193],"KTM\u2019yi":[161],"gelisimi,":[162],"unsurlari":[163,174],"dagitim":[166],"sureciyle":[167],"aciklamaktir.":[168],"Calismada,":[169],"oncelikle":[170],"KTM\u2019nin":[171],"gelisimi":[172],"anlatilmis,":[175],"ardindan":[176],"hipotetik":[177],"ornek":[179],"uzerinden":[180],"objesi":[184],"dagitimi":[187],"hem":[188,190],"de":[191],"kullanilarak":[194],"yapilmistir.":[195],"Boylece,":[196],"iki":[198],"arasindaki":[200],"farkliliklar":[201],"ortaya":[202],"konularak":[203],"yontemin":[206],"unsurlari,":[208],"avantajlari":[209],"dezavantajlariyla":[211],"birlikte":[212],"incelenmistir.":[213]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2019-02-21T00:00:00"}
