USING ABC COSTING TO EVALUATE IDLE CAPACITY COST IN THE COMPANIES
Summary :
ABSTRACT. ONE OF THE MOST IMPORTANT COMPETITION POINT IN THE COMMERCIAL MARKET IS THE PRODUCT COSTING. GLOBALLY COMPETITIVE COMPANIES NEED A COST SYSTEM TO REACH THE REAL PRODUCT COSTING WITHOUT CONSIDERING THE IDLE CAPACITY COST. THE IDLE CAPACITY COST MUST BE COMPUTED IN THE ECONOMIC RESULTS OF THE COMPANIES. THIS PAPER ATTEMPTS TO SHOW THE IDLE CAPACITY COST USING THE ABC (ACTIVITY-BASED COSTING) SYSTEM AS THE ANALYSIS TOOL.
KEY-WORDS:RESOURCE, ACTIVITY, COST, PRODUCT.
