| Yazarlar (3) |
Murat Kocsoy
Ankara Üniversitesi, Turkey |
|
Kadir Gurdal
Ankara Üniversitesi, Turkey |
Prof. Dr. Mehmet Emin KARABAYIR
Kafkas Üniversitesi, Türkiye |
| 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 | European Journal of Social Sciences |
| Dergi ISSN | 1450-2267 |
| Makale Dili | İngilizce |
| Basım Tarihi | 11-2008 |
| Cilt No | 7 |
| Sayı | 2 |
| Sayfalar | 92 / 105 |
