Business Administration Doctorate

Cost calculations in the Uniform Cost Accounting system in Turkey, accounting for direct raw materials and materials, direct labor and general production expenses, distribution of general production expenses to expense centers, distribution of general production expenses to products, by-products, common products, costing according to scope, costing methods, cost calculation methods in combined and by-products, costing differences according to accounting standards.

It is to gain information that will enable production enterprises to evaluate their financial status and periodic activities, analyze the factors that create and affect production costs, to calculate the unit cost of the product, and to benefit from the cost information used in controlling and planning business activities and decision-making.