Cost Accounting in Heat Insulation Sector and A Field Study

Abstract

The rapid consumption of energy resources has shown the necessity to use energy in an efficient way. The fact that energy saving can be achieved in the buildings with heat insulation applications makes the production of heat insulation materials important. This study was conducted to evaluate the cost system of the enterprise by providing information about the
production process and costs of XPS heat insulation boards. This study was carried out in a company which produces Extruded Polystyrene Foam (XPS) thermal insulation board in Kahramanmaraş.
The production process of the XPS heat insulation board has been tried to be observed in detail and also information has been obtained with the authorized persons. In addition, people in the accounting department were been interviewed and the current cost system was examined. Also the cost system applied in the enterprise and the practices carried out were examined and some shortcomings were identified and suggestions were made to eliminate these deficiencies.