(Ebook) Example of Application According to the Value Stream Costing Method in an Agribusiness Producing Apple by Ulukan Buyukarikan

(Ebook) Example of Application According to the Value Stream Costing Method in an Agribusiness Producing Apple by Ulukan Buyukarikan

Value stream costing, which allows businesses to make detailed cost and profitability analysis and identify wasted resources, is an important tool that supports lean production. Classical cost accounting; although it isinsufficient in industrial enterprises, it cannot have a positive effect on production costs and quality. By applying this system, the effects of processes that do not create value and that are not mandatory on theproduction process and cost can be eliminated. Reducing the use of the workforce, machinery, and inputs, which have an important place especially in agricultural production, will not only increase productivity in theagribusiness but will also bring specialization and quality in production processes by simplifying processes. In this context, the types of waste in an agricultural business that produces apples are given and an exampleapplication is given about value flow costing, which is an easy way to catch a certain line and quality in production by eliminating the factors that do not create value.