The Importance of Cost Calculation Method in the Accounting and Management of Turkish Operating Costs. A Research within the Scope of TAS-2

The aim of calculating the costs more accurately with less deviation and managing the costs in businesses is increasing. This is more important in production businesses. Therefore, it is necessary to know the costs well and put them on product prices. The aim of this study is to compare business costs and the methods used in calculating these costs on the one hand, and tax laws and recognition within the scope of Turkish Accounting Standard (TAS-2) on the other hand. This standard explains what should be considered in determining costs. In addition, this standard shows what will be the production and stock cost calculation method and how they will be reported. As a result of the study, it is seen that there are different results when full cost and variable cost methods are used. It is seen that in full cost method all expenses are added to the cost. This complies with legal regulations however it causes to an increase in the calculated costs. On the other hand, while the occurrence of a legally unaccepted cost section in variable cost method reveals a deficiency; the lower costs compared to other method helps to give better price offers.