Cost Analysis of Honey Producing Property, Investigation of Turkey Accounting Standards and A Case Study on Cost Allocation

Abstract

Honey producing increase the number of emerging competition in the business in recent years has led to pay attention to the costs associated with the work they do for business owners. There are some differences in the determination of product costs and recognized in the honey-producing company in Turkey. Even some of the business was found that the cost of the system. The same quality honey can be purchased with different prices and different businesses that are confusing to consumers. While producing honey in the honey business, which should be monitored separately when packing and selling expenses when they were found to be of such a system. This area does not have a lot of work. In general, the literature has a thesis and articles on beekeeping and honey production. Honey has been shown to be a cost generating system generally accepted in business and such a study was carried out for this reason. Examined the production process in the first honey-producing business in this work and expenses incurred in the production process were separated. Honey producing cost systems is analyzed in terms of Turkey Accounting Standards and sample applications have been made for the determination of total and unit costs associated with production.