TAX APPLICATIONS AND ACCOUNTING RECORDING PROCESS FOR FASON PRODUCTION PROCESSES: AN APPLICATION FOR APPAREL SECTOR

Abstract

Subcontracting; while the meaning of the word means not real, subcontracting means the product or services built in exchange for a contract. Firms have turned to subcontract for reasons such as cost reduction, gaining advantage in competition, increasing profits, increasing production capacity, not taking risks on branding which require large investments. Contract manufacturing; There are two parties, namely the main enterprise which is engaged in the production of the subcontractor and the production of the production. The purpose of this study is; explain the concept of subcontracting, tax applications, and accounting registration processes of firms engaged in contract manufacturing and construction are explained with exemplary applications within the framework of Uniform Chart of Accounts. The fact that it is a very rare study is important for its contribution to the literature