Use and Accounting of Activity-Based Costing in Dairy and Dairy Production Enterprises

 Developments in economic and technological fields have led to the development of new production systems in manufacturing technology. It is argued that the traditional costing techniques applied by many enterprises today are not compatible with new production systems and are insufficient, therefore they are not able to meet the needs of business managers. The use of Activity-Based Costing (FTM) has become inevitable in today's conjuncture, where conventional costing is insufficient. In particular, in the sectors where milk and dairy products are produced, it is important to calculate the costs of each product correctly because too many sub-and by-products are obtained from milk. In parallel, the purpose of our work is to provide Activity-Based Costing to enable the enterprises that process and produce milk and dairy products to calculate unit cost more healthily and to provide the managers with the required information in a timely-accurate-reliable way. In order to achieve this goal, it is primarily to increase accounting operations and cost calculations. In this context, a literature study on the subject will be carried out, and then the production data of a company operating in the production of milk and dairy products will be taken and the implementation and accounting of the Activity-Based cost method will be carried out. With this study, the application of Activity-Based Costing in the companies operating in the processing and production of milk and dairy products will be ensured and contribution will be made to the studies in this field.