The Effect of Programme Costs in the Adaptation of Furniture Industry Accounting Information Systems on General Production Expenses and Recognition

Orhan Bozkurt, Şükrü Dokur, Adem Yıldırım

Abstract


The subject of this study is the change of operational costs when accounting information system is used; and special cases in registering this change in accounting records and how the costs will change in case accounting information system is used in a business. To do this, Small and Medium Sized Enterprises (SMEs) operating in Turkish furniture industry was examined. Lowering the costs is an important objective in manufacturing businesses. In this respect, accounting information systems (AIS) provide significant contributions. The aim of this study is to explain this contribution , the new programme adaptation and its cost, the new programme purchasing accounting records and to offer solutions. At the end of the study, it was found that in case businesses carry out all their transactions over one single programme lowered their general production expenses significantly. In addition, this study shows that operational efficiency will be ensured in case AIS is used. Some other results are given in the study. 


Keywords


Accounting Software, Software Types, Intangible Asset, Accounting Valuation Turkish Accounting Standards(TAS)-38

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References


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DOI: http://dx.doi.org/10.3968/j.mse.1913035X20140801.4402

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