@article{2017,title={COMPARISON BETWEEN TRADITIONAL PRICING METHOD AND ACTIVITY BASED PRICING METHOD: A PRACTİCE IN FOOD SECTOR},abstractNode={Business enterprises' evaluating the costs and appraising their activities with specific performance measurements has become insufficient in time with the increasing competition and changing customer demands. For this reason, business enterprises should make their activities productive to be successful in the global competitive environment. The main goal of the practice that is made accordingly; how can the Activity Based Pricing be applied and to research how the results will be with the application with a sample application , to attain more accurate unit pricing. The same companies costs are calculated first with the traditional method then with the Activity based pricing method. Limited time and source are taken into consideration and because of this cost prices are determined equal. Eventually, when the data in hand is evaluated, the units and cost prices are more concrete when the business enterprises use Activity Based Pricing instead of the traditional one. Determining the cost of the business enterprises clearly, has positive contribution for the future plans and decisions.},author={Ayşe SOY TEMÜR-- İlyas İlker İŞLER},year={2017},journal={Kesit Akademi}}