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As a result of technological developments and international trade agreements, trade borders between countries have disappeared. Global competition resulting from global market strategies necessitates businesses to operate in an intense competitive environment. In today's economy, where the conditions of competition are constantly changing, enterprises need to gain competitive advantage over their competitors rather than survive in competition. The determination of the right costing method enables companies to get rid of unnecessary costs, increase their profitability, and gain success in international competition. As a result of technological developments, changes in production processes have accelerated the transition from labour intensive production to technology intensive production. Due to this change, traditional costing methods are insufficient to give accurate results in determining the true costs of businesses. For this need, modern costing systems are being developed. Activitybased costing, which is one of the modern costing systems, could not find enough application area due to its difficult and costly implementation. The timedriven activity-based costing system, which was inspired by activity-based costing but developed from a very different perspective, has found more application areas in enterprises. In this study, the hypothesis that time-driven activity-based costing gives more accurate results in determining and controlling operating costs of businesses, is investigated. A questionnaire is conducted to search for the applicability of this costing system in the agricultural machinery sector for providing competitive advantage.

TIME-DRIVEN ACTIVITY-BASED COSTING TO ENSURE COMPETITIVENESS IN THE AGRICULTURAL MACHINERY SECTOR