Özet:
In recent years, cost estimation and cost control have become an important issue in developing countries, especially in industrial sector in Turkey. In this study an algorithm is developed to estimate unit production costs in a glass manufacturing plant, and some sensitivity analysis are made. The approach is a combination of the accounting approach, statistical approach, and engineering approach. The results of this study may be used in budgeting, pricing, cost control analysis, production planning, and investment planning.
