YILDIZTEKİN, İhsan Atatürk Üniversitesi - Erzurum MYO, Turkey

AŞIRI KAPASİTE KONTROLÜ VE MALİYET ANALİZİ

36526

The best activity level is an important scale in determining the capacity of an enterprise. The average unit is the rate of capacity usage where the cost is the least. Production with the least cost provides superiority in competion over the other enterprises. In scale economies, the technology the enterprise uses, predicting the demand amount and taking the future probable changes into account will determine the most suitable activity level by determining the capacity limits. While determining the alternative enterprise sizes, formation of low or excess capacity in comparison t optimum capacity may lead to serious problems. Low capacity may lead to loss of market although excess capacity may make it to keep goods in tock due to the idea of selling in future. In reaching a decision necessiating a choice, getting rid of the costs of the activities adding no value may decrease the costs by making the analysis of the activities. Determining the effect of capacity differences on costs can contribute to the officiency of the enterprise.

197

Ecess Capacity , cost analysis

Journal Of Economics and Administrative Sciences, Ataturk University

227