Üretim İşletmelerinde Maliyet Analizi: Tuğla Fabrikası Örneği(Cost Analysis in Production Enterprises: Sample of Brick Factory)

• Main Author: Ergin TEMEL
• Format: Article
• Language: deu
• Published: Celal Bayar University 2021-03-01
• Series: Yönetim ve Ekonomi
• Subjects: production costs; cost analysis; management accounting; brick costs

Production costs are defined as the sum of measurable sacrifices that enterprises incur in order to produce goods and services. Determination of production costs in today's labour market where intense competition is experienced; it is important that the decisions taken by the management are correct. Determining and analysing production costs in terms of product and production location is necessary for cost control and performance measurement of managers. The production of bricks is carried out through raw material preparation, pressing, drying and baking stages. Cost types and amounts vary at each stage. The aim of the study is to analyse the results obtained by determining the production costs of brick production in terms of cost elements and cost locations. The method of investigation is observation and interview. The daily production capacity of the Erbaa region for the study was based on the cost of 2018 of the factory with 100,000 bricks. As a result of the research, in terms of cost factors of production costs; direct first material cost-direct labour cost-general production cost-in terms of cost locations-raw material preparation cost location-in press cost location-drying cost are 6%-45%-49%-23%-15%-19% and 43%, respectively. The unit production cost has been 0,114 TL / Kg too. For 2019, in terms of cost factors of production costs; 6% is direct raw material cost, 46% is direct labour cost, 48% is general production cost. In terms of cost locations; raw material preparation cost 23%, pressing cost 16%, drying 18% and cooking cost 43%. Additionally, it has been determined that the unit production cost is 0.135 TL / Kg.