{"id":"https://openalex.org/W3014020757","doi":"https://doi.org/10.20491/isarder.2020.884","title":"Beton ve Betonarme Mamul \u00dcreten Bir \u0130\u015fletmede Maliyetlerin Faaliyet Tabanl\u0131 Maliyet Sistemi \u0130le Hesaplanmas\u0131 (Calculation of Costs by Activity-Based Costing in a Concrete and Reinforced Concrete Producing Enterprise)","display_name":"Beton ve Betonarme Mamul \u00dcreten Bir \u0130\u015fletmede Maliyetlerin Faaliyet Tabanl\u0131 Maliyet Sistemi \u0130le Hesaplanmas\u0131 (Calculation of Costs by Activity-Based Costing in a Concrete and Reinforced Concrete Producing Enterprise)","publication_year":2020,"publication_date":"2020-03-25","ids":{"openalex":"https://openalex.org/W3014020757","doi":"https://doi.org/10.20491/isarder.2020.884","mag":"3014020757"},"language":"tr","primary_location":{"id":"doi:10.20491/isarder.2020.884","doi":"https://doi.org/10.20491/isarder.2020.884","is_oa":true,"landing_page_url":"https://doi.org/10.20491/isarder.2020.884","pdf_url":"https://doi.org/10.20491/isarder.2020.884","source":{"id":"https://openalex.org/S2764689644","display_name":"Journal of Business Research - Turk","issn_l":"1309-0712","issn":["1309-0712"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318316","host_organization_name":"Isarder","host_organization_lineage":["https://openalex.org/P4310318316"],"host_organization_lineage_names":["Isarder"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Research - Turk","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.20491/isarder.2020.884","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Se\u00e7kin Arslan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I198265615","display_name":"Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi","ror":"https://ror.org/03ejnre35","country_code":"TR","type":"education","lineage":["https://openalex.org/I198265615"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Se\u00e7kin Arslan","raw_affiliation_strings":["Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi, Bankac\u0131l\u0131k ve Finans B\u00f6l\u00fcm\u00fc, Ni\u011fde, T\u00fcrkiye"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi, Bankac\u0131l\u0131k ve Finans B\u00f6l\u00fcm\u00fc, Ni\u011fde, T\u00fcrkiye","institution_ids":["https://openalex.org/I198265615"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050690997","display_name":"Caner Aysalar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I198265615","display_name":"Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi","ror":"https://ror.org/03ejnre35","country_code":"TR","type":"education","lineage":["https://openalex.org/I198265615"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Caner Aysalar","raw_affiliation_strings":["Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi , Bankac\u0131l\u0131k ve Finans B\u00f6l\u00fcm\u00fc , Ni\u011fde , T\u00fcrkiye","SMMM, Adana,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi , Bankac\u0131l\u0131k ve Finans B\u00f6l\u00fcm\u00fc , Ni\u011fde , T\u00fcrkiye","institution_ids":["https://openalex.org/I198265615"]},{"raw_affiliation_string":"SMMM, Adana,","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I198265615"],"apc_list":{"value":150,"currency":"USD","value_usd":150},"apc_paid":{"value":150,"currency":"USD","value_usd":150},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.04242112,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"12","issue":"1","first_page":"902","last_page":"920"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9779999852180481,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9779999852180481,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01269999984651804,"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/T13509","display_name":"Accounting and Financial Management","score":0.003100000089034438,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/concrete-production","display_name":"concrete production","score":0.6579999923706055},{"id":"https://openalex.org/keywords/unit-cost-calculation","display_name":"unit cost calculation","score":0.6700000166893005},{"id":"https://openalex.org/keywords/indirect-costs","display_name":"indirect costs","score":0.7609999775886536},{"id":"https://openalex.org/keywords/electric-poles","display_name":"electrical poles","score":0.5260000228881836},{"id":"https://openalex.org/keywords/concrete-poles","display_name":"concrete poles","score":0.5070000290870667},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.5659999847412109}],"concepts":[{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.30732858180999756}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.20491/isarder.2020.884","doi":"https://doi.org/10.20491/isarder.2020.884","is_oa":true,"landing_page_url":"https://doi.org/10.20491/isarder.2020.884","pdf_url":"https://doi.org/10.20491/isarder.2020.884","source":{"id":"https://openalex.org/S2764689644","display_name":"Journal of Business Research - Turk","issn_l":"1309-0712","issn":["1309-0712"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318316","host_organization_name":"Isarder","host_organization_lineage":["https://openalex.org/P4310318316"],"host_organization_lineage_names":["Isarder"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Research - Turk","raw_type":"journal-article"},{"id":"pmh:30eb647c-6e32-44f1-b747-97b312c4afe1","doi":null,"is_oa":true,"landing_page_url":"https://avesis.kayseri.edu.tr/publication/details/30eb647c-6e32-44f1-b747-97b312c4afe1/oai","pdf_url":"https://avesis.kayseri.edu.tr/publication/details/30eb647c-6e32-44f1-b747-97b312c4afe1/oai/document.pdf","source":{"id":"https://openalex.org/S7407055337","display_name":"Kayseri University - Avesis","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:acikerisim.ohu.edu.tr:11480/12160","doi":null,"is_oa":true,"landing_page_url":"https://search.trdizin.gov.tr/tr/yayin/detay/382148","pdf_url":null,"source":{"id":"https://openalex.org/S7407055360","display_name":"Ni\u011fde \u00dcniversitesi A\u00e7\u0131k Eri\u015fim Sistemi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:doaj.org/article:b6fbd44620e74c3d9dd74eb24b452dd8","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/b6fbd44620e74c3d9dd74eb24b452dd8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0130\u015fletme Ara\u015ft\u0131rmalar\u0131 Dergisi, Vol 12, Iss 1 (2021)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:cb2c1a2a12f645e7a6f0e504038b7174","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/cb2c1a2a12f645e7a6f0e504038b7174","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0130\u015fletme Ara\u015ft\u0131rmalar\u0131 Dergisi, Vol 12, Iss 1, Pp 902-920 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.20491/isarder.2020.884","doi":"https://doi.org/10.20491/isarder.2020.884","is_oa":true,"landing_page_url":"https://doi.org/10.20491/isarder.2020.884","pdf_url":"https://doi.org/10.20491/isarder.2020.884","source":{"id":"https://openalex.org/S2764689644","display_name":"Journal of Business Research - Turk","issn_l":"1309-0712","issn":["1309-0712"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318316","host_organization_name":"Isarder","host_organization_lineage":["https://openalex.org/P4310318316"],"host_organization_lineage_names":["Isarder"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Research - Turk","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","score":0.5378999710083008,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3014020757.pdf","grobid_xml":"https://content.openalex.org/works/W3014020757.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W1581552282","https://openalex.org/W6674624330"],"related_works":["https://openalex.org/W7026942608","https://openalex.org/W7217424095","https://openalex.org/W6980377698","https://openalex.org/W3114093514","https://openalex.org/W7217208090","https://openalex.org/W7218281339","https://openalex.org/W7010603069","https://openalex.org/W2504861601","https://openalex.org/W7014960043","https://openalex.org/W7028553455"],"abstract_inverted_index":{"Ara\u015ft\u0131rma":[0],"MakalesiAma\u00e7":[1],"-\u00c7al\u0131\u015fman\u0131n":[2],"temel":[3],"amac\u0131,":[4],"geleneksel":[5],"maliyet":[6,9,22,95,120,147,164],"sistemine":[7,23,96,121],"g\u00f6re":[8,24,97,122],"hesaplamas\u0131":[10],"yapmakta":[11],"olan":[12,57],"beton":[13],"ve":[14,47,76,83,100,127,161],"betonarme":[15],"mamul":[16],"\u00fcreten":[17],"bir":[18,28,173],"i\u015fletmenin":[19],"faaliyet":[20],"tabanl\u0131":[21,119,146],"maliyetlerinin":[25],"daha":[26,162],"ger\u00e7ek\u00e7i":[27,163],"\u015fekilde":[29],"tespitini":[30],"yapmakt\u0131r.Y\u00f6ntem":[31],"-\u00c7al\u0131\u015fmada":[32],"izlenecek":[33],"y\u00f6ntem,":[34],"insanlar\u0131n":[35],"s\u00fcbjektif":[36],"perspektiflerini":[37],"g\u00f6z":[38],"\u00f6n\u00fcnde":[39],"bulundurarak,":[40],"ara\u015ft\u0131rmac\u0131n\u0131n":[41],"g\u00f6r\u00fc\u015flerini":[42],"de":[43],"dikkate":[44],"ald\u0131\u011f\u0131":[45],"i\u00e7in":[46,52,108,113,135,140],"genellikle":[48],"istatiksel":[49],"veriler":[50,85],"kulland\u0131\u011f\u0131":[51],"sosyal":[53],"bilimler":[54],"ara\u015ft\u0131rma":[55,59,62,91],"y\u00f6ntemlerinden":[56,63],"nitel":[58,82],"y\u00f6ntemi":[60,68],"kullan\u0131lm\u0131\u015ft\u0131r.Nitel":[61],"ise":[64,114,125,141],"olay":[65],"(vaka)":[66],"\u00e7al\u0131\u015fmas\u0131":[67,71],"tercih":[69],"edilmi\u015ftir.Olay":[70],"y\u00f6ntemi;":[72],"yap\u0131lan":[73,123],"ki\u015fisel":[74],"g\u00f6zlemler":[75],"m\u00fclakatlar,":[77],"di\u011fer":[78],"y\u00f6ntemlerle":[79],"elde":[80],"edilen":[81],"nicel":[84],"analiz":[86],"edilerek":[87],"i\u015fletme":[88],"hakk\u0131nda":[89],"derinlemesine":[90],"olana\u011f\u0131":[92],"sunmaktad\u0131r.Bulgular":[93],"-Geleneksel":[94],"hesaplanan":[98],"elektrik":[99,106,126,133],"kataner":[101,111,128,138],"direklere":[102,129],"ili\u015fkin":[103,130],"birim":[104,131],"maliyetler":[105,132],"dire\u011fi":[107,134],"738,74":[109],"TL,":[110,137],"direk":[112,139],"790,97":[115],"TL":[116,143],"olarak":[117,144],"hesaplanm\u0131\u015ft\u0131r.Faaliyet":[118],"hesaplamada":[124],"754,60":[136],"770,88":[142],"hesaplanm\u0131\u015ft\u0131r.Tart\u0131\u015fma-Faaliyet":[145],"sistemi,":[148],"\u00fcretim":[149],"i\u015fletmelerinde":[150],"g\u00fcnden":[151],"g\u00fcne":[152],"artan":[153],"teknolojik":[154],"yat\u0131r\u0131mlar":[155],"ile":[156],"endirekt":[157],"giderlerdeki":[158],"art\u0131\u015f\u0131n":[159],"y\u00f6netilebilmesi":[160],"hesaplamas\u0131n\u0131n":[165],"yap\u0131labilmesi":[166],"a\u00e7\u0131s\u0131ndan":[167],"y\u00f6neticilerin":[168],"g\u00fcndemlerine":[169],"almas\u0131":[170],"gereken":[171],"\u00f6nemli":[172],"bilgi":[174],"sistemidir.":[175]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-04-03T00:00:00"}
