Professional Documents
Culture Documents
Balık Yetiştiriciliğinde
Pazarlama ve Maliyet Yönetimi
Yazarlar, editörler ve kursu verenler:
Maciej Dymacz, Wioletta Czerantowicz
Lacjum, PL
Doç. Dr. Dr. Halis Kalmış
Çanakkale Onsekiz Mart Universitesi, TR
KURSUN AMACI
Başabaş satış miktarı= Sabit Maliyetler/ (Birim Satış fiyatı- Birim başına değişken
Maliyet)
Başabaş Satış Tutarı= Sabit Maliyetler/ ((Satış Fiyatı-Birim başına değişken Maliyet)/
Birim satış fiyatı) veya
= Sabit maliyetler/ ((Toplam satışlar-Toplam değişken maliyetler)/ Toplam satışlar)
Bir balık üreticisi, bir hedef kar belirleyip, ulaşmak isterse, hedef kar tutarını sabit
maliyetlere eklemesi gerekmektedir.
http://www.biznextdoor.com/the-advantages-of-marketing-
strategy-for-your-business/#more-147(The Advantages of
Marketing Strategy for Your Business - article Buisness next door).
http://www.farmfreshsalmon.org/world-salmon-supply-demand(positive
aquaculture awareness)
http://ryby.rsi.org.pl/index.php/pl/Marketing/13 (articles in Marketing)
http://herahub.com/blog/2013/07/03/marketing/ (article - Full-time
Marketing Coordinator Position)
• Berliner, C., and Brimson, J.A., (1988), Cost Management for Today’s Advanced Manufacturing (The CAM-I
Conceptual desing), Boston: Waren, Gorham and Lamont.
• Groth, K., (1994), Cost Management and Value Creation, Management Decision, Vol. 4., No. 4, pp. 1-6.
• Guziur, S.,1997. “Chów ryb w małych stawach” Wyd. Oficyna Wydawnicza HOŻA; Warszawa
• İnternational accountanting Satandards 1, IAS 7,
• Johnson, H.T.,(1990), The Decline of Cost Management: A Rrinterpretation of 20ᵗͭʰ Century Cost
Management History, Emerging Practices in Cost Management, Ed.: Ed.: B.J. Brinker, Boston: Waren,
Gorham and Lamont, pp. 137-144.
• http://www.biznextdoor.com/the-advantages-of-marketing-strategy-for-your-business/#more-147(The
Advantages of Marketing Strategy for Your Business - article Buisness next door).
• http://www.farmfreshsalmon.org/world-salmon-supply-demand(positive aquaculture
• awareness)
• http://ryby.rsi.org.pl/index.php/pl/Marketing/13 (articles in Marketing)
• http://herahub.com/blog/2013/07/03/marketing/ (article - Full-time Marketing Coordinator Position)
• Kalmış, H., (2003), Cost Management as a Decision-Making Tool for Managers in the Global Competitive
Environment, Journal of Naval Science and Engineering, July, pp. 115-122.
• Lewandowski, K.D., 1992. “Krainy jezior w Polsce” Wyd. Państwowe Wydawnictwo Rolnicze i Leśne;
Warszawa.
• Napitupulu, Ilham Hidayah and Widyo Nugroho, Cost of Production at Business Unit in Aquaculture
Industry: Study at Aquafarm Nusantara Company, Journal of Modern Accounting and Auditing, ISSN 1548-
6583, May 2012, Vol. 8, No. 5, 671-678.
• Oliver, L., (2000), The Cost Management Toolbox, New York: Amacom.
• Player, S., (1996), Insight in Cost Management, Controller Magazine, August, pp. 55-56.
• Shim, J.K., and Siegel, J.G., Modern Cost Management & Analysis, New York: Barron’s Business Library.
• Stópkiewicz, S., 2009. “Ryby nasze” Wyd. Klub dla ciebie; Warszawa.
• Weil, R. L., and Maher M.W., (2005), Handbook of Cost Management, New Jersey: John Wiley & Sons, Inc.
Kurs -13 bitti.