Measuring business performance is critical in large companies. Since companies and competition are globalized and digitalized, transaction volume and reporting needs are increasing day by day. A systematic and effective cost accounting approach is required to measure the business’s performance. With the development and spread of computer and internet technologies, enterprise resource planning programs (ERP) have begun to be developed, which allow large enterprises to monitor their processes from a single source; manage and report their data from this source. The use of ERP software has become widespread due to the need of global companies to convert large operation data resulting from growing business volume into information in a fast, accurate, secure, and standard way. One of the important functions of management reporting for manufacturing enterprises is the analysis of production costs. Correctly associating the production costs with the manufactured products and calculating the actual cost and inventory value of each product directly affects the pricing strategy and profitability of the enterprise. This data is used when making decisions that will shape the future of the business. This study has examined the most critical functions of SAP software, one of the most used software in the ERP industry and one of the highest market shares regarding management reporting. The structures behind the plan cost and actual cost calculation, the integration of financial and logistics modules, are examined. The problems encountered during the actual cost calculations at the end of the period and their reasons are presented. (This study is derived from the master's thesis of the 1st author. ORCID NO:0000-0002-0908-9772)
Anahtar Kelimeler: SAP, Management Accounting, Stock Valuation, Product Costing
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