Abstract
Investigation of Uncompleted Service Production Costs in Accommodation Enterprises in Terms of TAS 2
The fact that the service produced in accommodation enterprises in the tourism sector is an abstract product prevents stocking, and it becomes impossible to use the unused service product at the time of production. In terms of accounting practices in service production for accommodation enterprises, there is a discussion about whether service production costs can be evaluated as inventories in accommodation enterprises, since semi-finished and finished product inventories other than the first item and material stocks are not used. Another relevant discussion is how to account for service costs that do not generate income, even if the production is unfinished or finished at the end of the year. Although unfinished services are completed and recorded as revenue, according to the Uniform Accounting System (TDMS), this has been a problem because it contravenes the periodic principle of accounting. Turkey Accounting Standards (TAS) 2 Inventories Standard has made a recommendation on this issue. Therefore, in the study, it is aimed to make a proposal for the accounting of service production costs, which are not completed and / or have not been generated in the accommodation enterprises, in accordance with the TAS 2 Inventory Standard.
Keywords
TAS 2, Service Production Cost, Incomplete Service Production Cost
