CALCULATION OF UNIT COSTS BY ACTIVITY-BASED COSTING METHOD USING GROUP TECHNOLOGY IN A FLEXIBLE PRODUCTION SYSTEM

Enterprises using advanced technology prefer to benefit from highly reliable data and analysis in the process of making and implementing long-term decisions. It is desirable that these data reflect the real situation of the business and be professionally prepared. The ability of the senior managers of the enterprises to make the right decisions depends on the ability to analyze both the past and the present of the enterprise and to plan for the future. At the heart of this effective analysis and reliable information is an understanding of strategic cost management that is well-run in the enterprise. The aim of the study is to present a model that will enable companies that manufacture by using advanced technology and flexible production system to determine their current status in the strategic cost management process, to develop them, and to carry out planning and control activities effectively. In this context, the production, management and accounting system of a production company using the flexible production system has been examined and its current situation in terms of cost management has been revealed. Products with a similar production system were collected in the same group, and the loading of general production costs on products was carried out using activity-based costing, using a case study method. With the study, it has been concluded that unit costs can be calculated realistically by using the activity-based costing method in enterprises using advanced technology.