0011 NNİ İİSSAANN PPEERRŞŞEEMBBEE SSAAYYI II: : 777777 Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar 2010 yılı gelir ve kurumlar vergisi beyanname düzenleme rehberi (2009 yılı gelirleri için). haz. Şefik Çakmak. Ankara: ASMMMO, 2010. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1
Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ BAKANLIKLARA VEKÂLET ETME İŞLEMİ Devlet Bakanı Mehmet AYDIN a, Devlet Bakanı Faruk ÇELİK in Vekâlet Etmesi ile İlgili Tezkerede Değişiklik Yapılmasına Dair Tezkere Devlet Bakanı Faruk ÇELİK e, Devlet Bakanı ve Başbakan Yardımcısı Bülent ARINÇ ın Vekâlet Etmesine Dair Tezkere Devlet Bakanı Selma Aliye KAVAF a, Çalışma ve Sosyal Güvenlik Bakanı Ömer DİNÇER in Vekâlet Etmesine Dair Tezkere ATAMA KARARI Hâkimler ve Savcılar Yüksek Kuruluna Ait Atama Kararı YÖNETMELİKLER Binalarda Enerji Performansı Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Tarımsal Amaçlı Kooperatiflere Kullandırılacak Kredilere İlişkin Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Petrol Piyasasında Uygulanacak Teknik Kriterler Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Adnan Menderes Üniversitesi Tıp ve Sağlık Bilimleri Merkezi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik İstanbul Bilgi Üniversitesi Çift Anadal, Yan Dal ve Üstün Başarı Programları Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik TEBLİĞLER Yapı, Tesis ve Onarım İşleri İhalelerinde Kullanılan Müteahhitlik Karneleri ve İş Bitirme Belgelerinin 2010 Yılına Ait Değerlendirme Katsayıları Hakkında Tebliğ Mimarlık ve Mühendislik Hizmet Bedellerinin Hesabında Kullanılacak 2010 Yılı Yapı Yaklaşık Birim Maliyetleri Hakkında Tebliğ İşkolu Tespit Kararı (No: 2010/11) Mecburi Standard Tebliği (No: ÖSG-2010/5) Özelleştirme Yüksek Kurulunun 30/3/2010 Tarihli ve 2010/14 Sayılı Kararı Kira Sertifikalarına ve Varlık Kiralama Şirketlerine İlişkin Esaslar Hakkında Tebliğ (Seri: III, No: 43) İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2
Yabancı Süreli Yayınlar Activity Based Costing Bibliography Jayson, S. 1994. Fax survey results: ABC is worth the investment. Management Accounting (April): 27. Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20thcentury cost accounting. Journal of Cost Management (Spring): 5-12. (Summary). Johnson, S. D. 1998. The ABCs of the electric utility industry. Management Accounting (November): 25-26, 28, 30-32. Jones, L. F. 1991. Product costing at Caterpillar. Management Accounting (February): 34-35, 38-42. Jones, S. K. and K. M. Poston. 1992. An alternative formulation for activity-based cost functions. Advances In Management Accounting (1): 141-150. Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. (Summary). Jorgensen, S. and M. Edwards. 1998. Activity-based costing in pharmaceutical development. Drug Development Research (43): 164-173. Kallunki, J. and H. Silvola. 2008. The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research (March): 62-79. Kaplan, R. S. 1984. Yesterday's accounting undermines production. Harvard Business Review (July-August): 95-101. Kaplan, R.S. 1988. One cost system isn't enough. Harvard Business Review (January-February): 61-66. Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary). Kaplan, R. S. 1990. Limitations of cost accounting in advanced manufacturing environments. Measures for Manufacturing Excellence: 15-38. Harvard Business School Press. Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary). Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard). R. Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitibility and Performance. Boston, MA: Harvard Business School Press. S. R. Anderson. 2004. Time-driven 131-138. S. R. Anderson. 2007. Time-Driven Activity-Based Costing: A activity-based costing. Harvard Business Review (November): Simpler and More Powerful Path to Higher Profits. Harvard Business School Press. S. R. Anderson. 2007. The innovation of time-driven activity- to based costing. Cost Management (March/April): 5-15. Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28. Kee, R. 1995. Integrating activity-based costing with the theory of constraints enhance production related decision making. Accounting Horizons (December): 48-61. Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary). Kee, R. 2004. Evaluating product mix and capital budgeting decisions with an activity-based costing system. Advances in Management Accounting (13): 77-98. Kee, R. C. 1999. Using economic value added with ABC to enhance production- costing system. Advances in Management Accounting (10): 77-94. (Summary). related decision making. Journal of Cost Management (December): 3-15. (Summary). Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4
Kee, R. C. 2003. Operational planning and control with an activity-based costing system. Advances in Management Accounting (11): 59-84. Kee, R. C. and C. M. Matherly. 2003. Integrating the cost of secondary support activities into an activity-based costing system. The Journal of Cost Analysis & Management (Summer): 21-42. Keegan, D. P. and R. G. Eiler. 1994. Let's reengineer cost accounting. Management Accounting (August): 26-31. (Discussion of 11 starter ideas: Eliminate labor reporting, streamline job order costing, charge first-line management with inventory responsibility, eliminate actual costing, subdivide and group cost centers, use ABC to allocate budgeted costs, expand the number of elements in your product cost buildup, simplify variance reporting, link into the manufacturing system for value-adding transactions, prepare channel of distribution/product line operating reports, and augment the cost system with nonfinancial performance measurements). Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37. Kennedy, T. and J. Affleck-Graves. 2001. The impact of activity-based costing techniques on firm performance. Journal of Management Accounting Research (13): 19-45. Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary). Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary). Kieser, W. F. 1961. Product cost brought into focus by comparative analysis. N.A.A. Bulletin (February): 73-79. (Detecting spots where sizable hidden costs exist). King, A. M. 1991. The current status of activity-based costing: An interview with Robin Cooper and Robert S. Kaplan. Management Accounting (September): 22-26. Kleinsorge, I. K. and R. D. Tanner. 1991. Activity-based costing: Eight questions to answer before you implement. Journal of Cost Management (Fall): 84-88. (These authors stress the human side of the cost management system). Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5
Kocakulah, M. C. and S. Basham. 2004. Using ABC to manage retirement plan trustee's recordkeeping costs. Cost Management (January/February): 39-43. Kocakulah, M. C., D. Fowler, and B. L. McGuire. 2000. Implementing an ABC system to stay competitive: A case study. Journal of Cost Management (March/April): 15-19. Kocalkuiah, M. 2007. ABC implementation for the small service company. Cost Management (March/April): 34-39. Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach). Kohler, E. L. 1955. The activity: Nerve center of management and accounting. N.A.C.A. Bulletin (August): 1627-1633. Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159. Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42. Krumwiede, K. R. 1998. ABC: Why it's tried and how it succeeds. Management Accounting (April): 32-34, 36, 38. (Summary). Krumwiede, K. R. 1998. The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research (10): 239-277. Krupnicki, M. and T. Tyson. 1997. Using ABC to determine the cost of servicing customers. Management Accounting (December): 40-42, 44-46. (Small business). Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25. Landry, S. P., L. M. Wood and T. M. Lindquist. 1997. Can ABC bring mixed results? Management Accounting (March): 28-30, 32-33. (Summary). Lawson, R. A. 1994. Activity-based costing systems for hospital management. CMA (June): 31-35. Lawson, R. A. 1994. Beyond ABC: Process-based costing. Journal of Cost Management (Fall): 33-43. (Activity mapping, each activity becomes its own cost pool). İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6
Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38. Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison. Advances In Management Accounting (3): 179-196. (Summary). Leech, S. A. 1994. Discussion of integrating accounting and manufacturing information systems: An ABC and REA-based approach. Journal of Information Systems (Fall): 81-83. Lewis, R. J. 1991. Activity-based costing for marketing. Management Accounting (November): 33-35, 38. Lockhart, J. and A. Taylor. 2007. Environmental considerations in product mix decisions using ABC and TOC. Management Accounting Quarterly (Fall): 13-21. Lukka, K. and M. Granlund. 2002. The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society 27(1-2): 165-190. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7