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Target Costing in Turkish Manufacturing Enterprises    
Yazarlar (3)
Murat Koçsoy
Yozgat Bozok Üniversitesi, Türkiye
Kadir Gürdal
Ankara Üniversitesi, Türkiye
Prof. Dr. Mehmet Emin KARABAYIR Prof. Dr. Mehmet Emin KARABAYIR
Kafkas Üniversitesi, Türkiye
Devamını Göster
Özet
Rapid developments in technology, change in customer expectations, shortening product life cycles and especially increasing global competition force the companies reach the targets of "low cost, short time and high quality" at the same time and the highest level possible. Therefore, companies utilize the modern management accounting techniques in achieving these goals. One of the most important among these methods is "Target Costing". The empirical study conducted in this paper about target costing is a descriptive research covering the years 2007 and 2008. The companies within this study are selected from the top 500 manufacturing companies listed in ISO (Istanbul Chamber of Commerce) 2006 index. The aim of the study is to reveal the basic differences between those companies which apply target costing, in terms of application level and to analyze applicability of the technique.
Anahtar Kelimeler
Cost management | Management accounting | Target costing | Turkish manufacturing enterprises
Makale Türü Özgün Makale
Makale Alt Türü SCOPUS dergilerinde yayımlanan tam makale
Dergi Adı Problems and Perspectives in Management
Dergi ISSN 1727-7051 Scopus Dergi
Dergi Tarandığı Indeksler Scopus
Makale Dili İngilizce
Basım Tarihi 04-2009
Cilt No 7
Sayı 1
Sayfalar 197 / 207
Makale Linki http://www.businessperspectives.org/component/option,com_journals/id,3
BM Sürdürülebilir Kalkınma Amaçları
Atıf Sayıları
SCOPUS 4
Google Scholar 46

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