Yapay Zekâ Maliyetleme Yöntemi

Traditional costing methods met the need for determining product costs from the emergence of mass production until the end of the 20th century. When traditional methods became inadequate due to reasons such as the change in the cost structure and the development of production processes along with the increase in the share of general production expenses in total costs, modern costing methods emerged. Today, artificial intelligence applications have entered almost every area of life and have gained an important place in production activities. It is expected that these applications will play an active role in determining the product unit costs of businesses. The aim of the study is to investigate whether artificial intelligence can create an independent costing method with its own principles, apart from existing costing methods. In the study, first of all, information about artificial intelligence costing was obtained from the easy-to-use ChatGPT, Claude, Copilot, DeepSeek and Gemini artificial intelligence chat programs and the theoretical infrastructure was created. Then, these programs were asked a sample application question and asked to determine product unit costs. It was seen that even these programs, as a simple representative of the complex artificial intelligence costing system that a business would establish in real life, made calculations correctly up to a certain point. It is thought that the method, which is evaluated according to the reasons why businesses need a costing system, can be an alternative to existing costing methods.