Ekonomi ve Yönetim Araştırmaları Dergisi
Yazarlar: Nilgün KUTAY, G. Cenk AKKAYA
Konular:-
Anahtar Kelimeler:Target Costing,Focused Development,Cost Accounting
Özet: In competitive world, businesses having worldwide production capability succeed more compared to their rivals. Possessing worldwide production ability can only be ensured by adopting focused development capability. Target costing could be considered as a significant component of focused development philosophy. Concurrently, target costing approach enables businesses in highly price-oriented markets to refocus on their costs besides providing them the opportunity to compete with a lean aspect by eliminating processes and costs disregarded by customers from product structure. In this context, application part of this study discusses how target costing system to be implemented for a manufacturing business elaborately