Journal of Yaşar University
Yazarlar: ERCÜMENT OKUTMUŞ AYŞE ERGÜL
Konular:-
DOI:10.19168/jyu.05408
Anahtar Kelimeler:Supply Chain Costs,Target Costing,Accommodation Establishments
Özet: The growing importance of supply chain costs in accommodation establishments requires reviewing of supply chain activities and controlling the supply chain costs. From this point, combined applicability of the supply chain management with market driven target costing method could be on the carpet. In this study, cost control, efficiency and minimization is aimed to provide combined using supply chain costs with target costing method in order to resume the activities of accommodation establishments in a highly competitive environment. For this purpose a model has been developed being classified the accounting system data of a accommodation establishments operated in Alanya.