An evaluation of process costing system for a brickmaking plant

Abstract

This thesis is a case study about a brickinaking plant in Türkiye. The principles of a process costing system are applied to a specific firm in this sector. This study will be used for understanding the cost structure and cost factors of a brickmaking plant and it is a source for making pricing decisions in a competitive market. In the thesis, the typical production technologies and departmentalization of the plant are explained and the cost factors are analyzed. A spreadsheet program calculates the cost for a brick. This study also covers some of the previous studies undertaken in other countries about the same subject.