Üretim Isletmelerinde Atil Kapasite Maliyetleri, Muhasebelestirilmesi ve Örnek Bir Uygulama

(Idle Capacity Costs In Production Operating, To Enter Them In Account And An Example For Application) It is seen that in application there are indecisions and mistakes when entering idle capacity costs in accounts. In our study, to prevent these indecisions and mistakes, the idle capacity costs, the reason why they appear and how to enter them in account are stressed. If the idle capacity costs are in a condition that can be prevented by the operating management, it shoud be associated with the amount of the product and changed into finished good cost. If the operating management can not help the apperring of the idle capacity costs, then the finished good cost shoud be written as term expense without associated with the finished good cost.