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Journals / Muhasebe ve Finansman Dergisi (. e-Muhasebe ve Finansman Dergisi) / 2009 / Sayı: 42

The Determination of The Application Level and Applicability of Target Costing in The Turkish Manufacturing (ICI 500) Companies

Hedef Maliyetlemenin Türk İmalat İşletmelerinde (İSO 500) Uygulanma Düzeyi ve Uygulanabilirliğinin Tespitine İlişkin Bir Araştırma - 1

ERCAN BAYAZITLI
MURAT KOÇSOY
Pages
58–75
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The aim of the study is to reveal the basic differences between those companies which apply target costing and those which do not apply, in terms of applicability and application level and to analyze applicability of the technique.

📌 3 Key Takeaways

🎯
Objective & Hypothesis: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.
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Key Findings & Data:One of the most important of these methods is “Target Costing”.
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Conclusion & Impact:The aim of the study is to reveal the basic differences between those companies which apply target costing and those which do not apply, in terms of applicability and application level and to analyze applicability of the technique.
🔬Design:Research Article
📍Scope:2007 Verileri
⚙️Variables:Domain Parameters

Abstract

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 of these methods is “Target Costing”. The ampirical study conducted in this paper about target costing is a statistical-descriptive research covering the years 2007 and 2008. The companies within this study are selected from the top 500 manufacturing companies listed in Istanbul Chamber Of Industry (ICI) 2006 index. The aim of the study is to reveal the basic differences between those companies which apply target costing and those which do not apply, in terms of applicability and application level and to analyze applicability of the technique.

Özet

Teknolojide yaşanan hızlı gelişim, değişen müşteri beklentileri, kısalan ürün yaşam dönemleri ve özellikle son yıllarda artan küresel rekabet, işletmeleri “düşük maliyet, kısa zaman ve yüksek kalite” hedeflerini aynı anda ve en yüksek düzeyde gerçekleştirmek zorunda bırakmaktadır. Bu nedenle, iş-letmeler belirtilen hedeflere ulaşmada modern yönetim muhasebesi tekniklerinden yararlanmaktadır. Bu tekniklerden biriside “Hedef Maliyetleme (Target Costing)” dir. Hedef maliyetleme tekniği ile ilgili olarak bu çalışmada yapılan araştırma, 2007-2008 yıllarını kap-sayan istatistiki-tanımlayıcı nitelikte bir araştırma olup; amacı İstanbul Sanayi Odası (İSO) tarafından belirlenmiş olan 2006 yılına ait ilk 500 sanayi işletmesi arasında hedef maliyetlemenin uygulanabilirliği ile uygulanma düzeyi açısından uygulayan işletmelerle uygulamayan işletmeler arasındaki temel farkla-rı belirleyerek uygulanabilirliğini ortaya koymaktır.

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Cite This Article

BAYAZITLI, E., KOÇSOY, M. (2009). The Determination of The Application Level and Applicability of Target Costing in The Turkish Manufacturing (ICI 500) Companies. Muhasebe ve Finansman Dergisi (. e-Muhasebe ve Finansman Dergisi), Sayı: 42, 58–75. https://ajindex.com/articles/299736

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