Journal of Accounting Institute

SUBMITINFORMATION
EnglishTürkçe

Research Article


DOI :10.26650/MED.2019515204   IUP :10.26650/MED.2019515204    Full Text (PDF)

Costing Approach in SAP Systems and an Implementation

Aslıhan Gür, Burcu Adiloğlu

This study aims to analyze the structure of product costing via the SAP ERP program over the basic structure of ERP programs and to transfer the processes of the SAP Controlling module. 


Following information on the historical development of SAP, which is an example of ERP software, and the modules located on SAP, information on the handling of SAP cost accounting has been provided. Basically, the standard cost calculation process that is expected to be carried out at the beginning of the period and the actual costs that are calculated at the end of the period are explained. Processes called end-of-period transactions are presented by using sample screens of SAP, and end-of-period actual cost calculations are shown by an implementation. 

Keywords: Enterprise Resource Planning, ERP, SAP, Cost Accounting, Cost Controlling
DOI :10.26650/MED.2019515204   IUP :10.26650/MED.2019515204    Full Text (PDF)

SAP ERP Sistemi Üzerinde Ürün Maliyetleme Yaklaşımı ve Bir Uygulama

Aslıhan Gür, Burcu Adiloğlu

Bu çalışma, Kurumsal Kaynak Planlama (Enterprise Resource Planning-ERP) programlarının temel yapısı üzerinden SAP Systems Analysis and Program Development) ERP programınıın ürün maliyetlendirme yapısının incelenmesini ve SAP maliyet modülüne ait süreçlerin aktarımını amaçlamaktadır. 


ERP yazılımlarından olan SAP’nin, tarihse lgelişimive SAP üzerinden konumlandırılan modüllere ait özet bilgilerin ardından maliyet muhasebesinin SAP üzerinde ele alınışı hakkında bilgiler verilmiştir. Temel olarak ise dönem başında yapılması beklenen standart maliyet hesaplama süreci ve dönem sonunda fiili maliyetlerin hesaplandığı malzeme defter kapanışı süreçlerinin detayları aktarılmıştır. Dönem sonu işlemleri olarak adlandırılan süreçlerin SAP üzerinden asıl işlediği örnek ekranlar üzerinden aktarılmış, dönem sonu fiili maliyet hesaplamaları bir uygulamayla paylaşılmıştır. 

Keywords: Kurumsal Kaynak Planlama, ERP, SAP, Maliyet Muhasebesi, Maliyet kontrolü

PDF View

References

Citations

Copy and paste a formatted citation or use one of the options to export in your chosen format


EXPORT



APA

Gür, A., & Adiloğlu, B. (2019). Costing Approach in SAP Systems and an Implementation. Journal of Accounting Institute, 17(60), 21-35. https://doi.org/10.26650/MED.2019515204


AMA

Gür A, Adiloğlu B. Costing Approach in SAP Systems and an Implementation. Journal of Accounting Institute. 2019;17(60):21-35. https://doi.org/10.26650/MED.2019515204


ABNT

Gür, A.; Adiloğlu, B. Costing Approach in SAP Systems and an Implementation. Journal of Accounting Institute, [Publisher Location], v. 17, n. 60, p. 21-35, 2019.


Chicago: Author-Date Style

Gür, Aslıhan, and Burcu Adiloğlu. 2019. “Costing Approach in SAP Systems and an Implementation.” Journal of Accounting Institute 17, no. 60: 21-35. https://doi.org/10.26650/MED.2019515204


Chicago: Humanities Style

Gür, Aslıhan, and Burcu Adiloğlu. “Costing Approach in SAP Systems and an Implementation.” Journal of Accounting Institute 17, no. 60 (May. 2025): 21-35. https://doi.org/10.26650/MED.2019515204


Harvard: Australian Style

Gür, A & Adiloğlu, B 2019, 'Costing Approach in SAP Systems and an Implementation', Journal of Accounting Institute, vol. 17, no. 60, pp. 21-35, viewed 16 May. 2025, https://doi.org/10.26650/MED.2019515204


Harvard: Author-Date Style

Gür, A. and Adiloğlu, B. (2019) ‘Costing Approach in SAP Systems and an Implementation’, Journal of Accounting Institute, 17(60), pp. 21-35. https://doi.org/10.26650/MED.2019515204 (16 May. 2025).


MLA

Gür, Aslıhan, and Burcu Adiloğlu. “Costing Approach in SAP Systems and an Implementation.” Journal of Accounting Institute, vol. 17, no. 60, 2019, pp. 21-35. [Database Container], https://doi.org/10.26650/MED.2019515204


Vancouver

Gür A, Adiloğlu B. Costing Approach in SAP Systems and an Implementation. Journal of Accounting Institute [Internet]. 16 May. 2025 [cited 16 May. 2025];17(60):21-35. Available from: https://doi.org/10.26650/MED.2019515204 doi: 10.26650/MED.2019515204


ISNAD

Gür, Aslıhan - Adiloğlu, Burcu. “Costing Approach in SAP Systems and an Implementation”. Journal of Accounting Institute 17/60 (May. 2025): 21-35. https://doi.org/10.26650/MED.2019515204



TIMELINE


Submitted20.01.2019
Accepted07.02.2019

LICENCE


Attribution-NonCommercial (CC BY-NC)

This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don’t have to license their derivative works on the same terms.


SHARE



Istanbul University Press aims to contribute to the dissemination of ever growing scientific knowledge through publication of high quality scientific journals and books in accordance with the international publishing standards and ethics. Istanbul University Press follows an open access, non-commercial, scholarly publishing.