Author/Authors :
BOZDEMİR, Enver Düzce Üniversitesi - İşletme Fakültesi, Turkey
Title Of Article :
THE IMPORTANCE of APPLICATION at DECISIONS of the TENDER OFFER of VARIABLE COST METHOD and an APPLICATION EXAMPLE
Abstract :
Variable cost method has an important place at the creation of product pricing decisions of businesses. Invariable cost method, general production expenses are divided into fixed and variable. In this system, whilevariable expenses are loaded cost of goods manufactured fixed costs are recorded as the period expense.Only direct raw materials and supplies expenses, direct labour expenses and variable general productionexpenses are added to cost of goods. The aim of the study is to determine how to provide a competitiveadvantage at the tendering procedures by using the method of variable cost in the creation of the decisionsof the tender offer price of businesses running idle capacity. For this purpose, The importance of the variablecost method was revealed by explaining the difference between full and variable costing methods in termsof the decision of the preparation of the tender offer price in the a manufacturing firm.
NaturalLanguageKeyword :
Variable cost method , Full cost method , The decision of the tender offer
JournalTitle :
The International Journal Of Economic and Social Research
