The Impact of the Magnitude of Overhead Costs on the Difference between ABC and TDABC Systems
| dc.contributor.author | Tarzibashi, Omar Fikrat Fateh | |
| dc.date.accessioned | 2019-10-11T06:20:10Z | |
| dc.date.available | 2019-10-11T06:20:10Z | |
| dc.date.issued | 2017-07 | |
| dc.department | Eastern Mediterranean University, Faculty of Business and Economics, Dept. of Business Administration | en_US |
| dc.description | Master of Business Administration in Business Administration. Thesis (M.B.A.)--Eastern Mediterranean University, Faculty of Business and Economics, Dept. of Business Administration, 2017. Supervisor: Assist. Prof. Dr. Hasan Özyapıcı. | en_US |
| dc.description.abstract | The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC were found and 38 were used because only 38 articles included both the application of the systems and the comparison of the results of the systems. Correlation analysis and regression analysis were used to test whether there is a relationship between overhead costs and the differences in the results of ABC and TDABC systems. The results and findings indicated that there is a statistically significant relationship between the total amount of overhead cost and the differences in the results of ABC and TDABC systems. Keywords: Time-Driven Activity-Based Costing System, Activity-Based Costing System, Advanced Costing Systems, Correlation Analysis, Regression Analysis | en_US |
| dc.description.abstract | ÖZ: Bu çalışmanın amacı genel üretim giderleri büyüklüğünün FTM ve SDFTM sistemlerinin sonuçlarına etkisinin olup olmadığının araştırılmasıdır. Kantitatif araştırma metodu kulanılmış olup detaylı bir literatür taraması yapılımıştır. FTM ve SDFTM sistemini içeren 170 makale bulunmuş ve bulunan bu makalelerin sadece 38 tanesi uygulama ve kıyaslama içerdiği için dikkate alınmıştır. Korelasyon analizi ve regresyon analizi testleri kulanılarak genel üretim giderleri büyüklüğüyle FTM ve SDFTM sonuçları arasında bir ilişki olup olmadığı test edilmiştir. FTM ve SDFTM sistemlerinin sonuçlarının farklılığı ile genel üretim giderlerinin büyüklüğü arasında istatistiksel olarak anlamlı bir fark olduğu sonucuna varılmıştır. Anahtar Kelimeler: Sürece Dayalı Faliyet Tabanlı Maliyet, Faliyet Tabanlı Maliyetleme, Gelişmiş Maliyet Sistemleri, Korelasyon Analizi, Regresyon Analizi | en_US |
| dc.identifier.citation | Tarzibashi, Omar Fikrat Fateh. (2017). The Impact of the Magnitude of Overhead Costs on the Difference between ABC and TDABC Systems. Thesis (M.B.A.), Eastern Mediterranean University, Institute of Graduate Studies and Research, Dept. of Business Administration, Famagusta: North Cyprus. | en_US |
| dc.identifier.uri | https://hdl.handle.net/11129/4152 | |
| dc.language.iso | en | |
| dc.relation.publicationcategory | Tez | |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject | Business Administration | en_US |
| dc.subject | Cost Accounting | en_US |
| dc.subject | Time-Driven Activity-Based Costing System | en_US |
| dc.subject | Activity-Based Costing System | en_US |
| dc.subject | Advanced Costing Systems | en_US |
| dc.subject | Correlation Analysis | en_US |
| dc.subject | Regression Analysis | en_US |
| dc.title | The Impact of the Magnitude of Overhead Costs on the Difference between ABC and TDABC Systems | en_US |
| dc.type | Master Thesis |
