Author(s): Fatma DEMİR, Yavuz ÇİFTCİ
Cost calculation is one of the main problems of today’s production business. In the production phase, many factors that must be included in the cost of the product can be ignored. On the other hand, some expenditures not made for production are added to the cost of the product and the cost of the product can be calculated incorrectly. This may be due to incorrect pricing policies, competitive disadvantage, etc. It creates many disadvantages. The purpose of this study is; To explore the characteristics of a cost accounting system that is appropriate to the structure of the enterprise and the production processes in the mining enterprises and thus to offer suggestions that can contribute to the businesses operating in this sector. In the application section of the study, a cost accounting system in a company operating in the marble sector was investigated. Errors that the company made in the cost calculations were determined and cost calculations were made with the phase cost method, which is suitable for the production structure of the business. When comparing the cost calculations of the company’s cost calculations with those of the cost system we have applied, we have determined that the production costs are over calculated by the enterprise. The cost of operating costs, which should not be attributed to the cost of the product, has been assessed and included in the overall production costs, resulting in this difference in cost estimates
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