Başarı ölçümünde direkt işçilik maliyeti hacim farkı ve bir uygulama

Abstract

It is possible to benefit from the variance analysis used in the enterprises, where the standard cost system is implemented in order to apply the management principle according to the exceptions, in success (performance) measurements. While using variance analysis in success measurement, the effects of activity and top management on the characteristics of the production type in the enterprise and the results of the production activity should be examined. In this study, it is revealed that in businesses with certain production characteristics, the top management should also be responsible for the direct labor time variance, which has been held under the responsibility of the activity management until today, and that the management of the activity will not be objective in all of the time variance (Martin, J., 2018) In the study, the responsibility of the top management on direct labor time variance is explained with a new concept called "direct labor cost volume variance"