TY  - JOUR
TT  - The Determination of The Application Level and Applicability of Target Costing inThe Turkish Manufacturing (ICI 500) Companies
AU  - Bayazıtlı, Ercan
AU  - Koçsoy, Murat
PY  - 2009
DA  - April
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 58
EP  - 75
IS  - 42
KW  - Hedef maliyetleme
KW  - Türk imalat işletmeleri
KW  - maliyet yönetimi
KW  - yönetim muha-sebesi.
N2  - (The Determination of The Application Level and Applicability of Target Costing in The Turkish Manufacturing (ICI 500) Companies)  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.
UR  - https://dergipark.org.tr/en/pub/mufad/article/395820
L1  - https://dergipark.org.tr/en/download/article-file/426606
ER  -