The developments triggered by the technological storm in the industrial field are truly exciting. It is of great importance to analyze the financial and fiscal aspects of all the studies and related investments carried out for the purpose of improving the operational aspects of the processes such as production, supply and sales and to increase efficiency. For example, since taking steps specifically to increase the efficiency of the production line in a business or investing in new technologies only to increase sales is not a situation that concerns only the department in question, it is necessary to take into account that the decisions to be taken and the steps to be taken will affect the entire business.
This “taking into account” approach actually means that decisions should be made with correct calculations and correct foresight. For this, first of all, processes, data and information should be mastered. For this reason, the accounting information system and management accounting reporting infrastructure should be well-designed in businesses. Thanks to a well-designed accounting information system and management accounting reporting infrastructure, the foresight and planning activities of business managers will increase. In this way, the steps to be taken will provide progress towards profitability and sustainability rather than efficiency.
Today, many businesses, especially those that have reached a certain volume, are managed by professional managers, not their owners. With the spread of this management style, the issue of how the business resources entrusted to the decisions and dispositions of managers are spent has begun to gain importance. Employees, lenders, investors, those who want to invest and other interest groups such as the public, who are in contact with the business along with its owners, have also started to demand more and more detailed information about issues such as the business's resource use and performance analysis. In this period when the need for the mentioned information continues to increase, it is inevitable for businesses to make their systems, which are the source of data and meaningful information, strong, agile and secure. In companies, procedures such as collecting, monitoring, classifying and summarizing data from all organized activities, viewing and evaluating financial events are carried out by Information Technology. In the accounting management system, experts and managers using information technologies and accounting records collect transactional accounting system information and some information about the internal financial reporting system and operations. The accounting information system allows managers to distinguish controllable events from uncontrollable events with cost benefit analysis. The accounting information system is an automatic information system that constitutes the management information system technology. The accounting information system itself has a structure consisting of many subcomponents, disciplines and smaller systems. Accounting as an information system is shaped according to the expectations and processes that change depending on the function expected from it in businesses that are growing and becoming more complex. In some businesses, the accounting system is positioned to produce information at a level sufficient to meet legal regulations, while in some businesses, it is designed with a broad perspective that will meet the information needs of all groups related to the business. There are financial activities in every branch of the organization. Recently, it has been evaluated as a need for manufacturing companies that need to develop cost structures and models according to manufacturing technology and production models. At this point, the importance of cost management and reporting emerges. Using traditional systems with cost and control accounting is not sufficient for today's conditions. Resource consumption accounting is a new approach that has been on the agenda since the early 2000s. This approach is an approach that uses the advantages of Activity-Based Costing and is integrated with the perspective of German Cost Accounting on resources, and accepts that the basis of costs is resources. In this way, it is possible to access important information on critical headings that will affect decision-making such as monitoring unused idle capacity, tracking depreciation, replacement costs and Profit/Loss statement. (Aydın, K. 2021).
When businesses start operating in world markets, they face situations such as doing business and being accountable in accordance with the legal regulations, social rules and sensitivities of other countries. With the increase in the activities of multinational companies, it is observed that the effectiveness of corporate governance is increased with subsystems and the approach of creating a whole of systems on a global scale is developing with the increase in efforts to contribute to the spread of a common international business language such as international financial reporting and auditing standards.