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A COMPARISON OF ABSORPTION COSTING AND ACTIVITY …

July. 2015. Vol. 5, ISSN 2307-227X International Journal of Research In Social Sciences 2013-2015 IJRSS & All rights reserved 19 A COMPARISON OF ABSORPTION COSTING AND ACTIVITY based COSTING SYSTEMS THROUGH AN OPTIMIZATION PROBLEM ARIKAN TARIK SAYGILI1, CEVDET ALPTEK N KAYALI2 Assoc. Prof., Department of Management, Faculty of Economics and Administrative Sciences, Economy University, zmir, TURKEY1 Assoc. Prof., Department of Management, Faculty of Economics and Administrative Sciences, Manisa Celal Bayar University, Manisa, TURKEY2 E-mail: E-mail: ABSTRACT Accounting Information system (AIS) relied on for production of meaningful, reliable and timely data that will be used for various managerial decisions is an extremely important component of Management Information system (MIS).

traditional costing systems and activity based costing systems through an optimization problem is presented and analyzed in the study to show how different outcomes can be produced even if the same data is processed.

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  Based, System, Activity, Costing, Activity based costing systems

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