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A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES

Year 2010, Volume: 5 Issue: 19, 3131 - , 01.06.2010

Abstract

References

  • Afonso, P., Nunes, M., Paisana, A., & Braga, A. (2008). The influence of time-to-market and target costing in the new product development success. International Journal of Production Economics, 115(2), 559- 568.
  • Agndal, H., & Nilsson, U. (2008). Interorganizational cost management in the exchange process. Management Accounting Research In Press, 18 pgs.
  • Ansari, S., & Bell, J. (1997). Target Costing, the Next Frontier in Strategic Cost Management. Chicago, IL: The Cam-I Target Cost Core Group.
  • Ansari, S., Bell, J., & Okano, H. (2007). Target costing: Uncharted research territory. In C.S. Chapman, A.G. Hopwood & M.D. Shields (Eds), Handbook of management accounting research (pp. 507-530). Vol. 2, Amsterdam, The Netherlands: Elsevier.
  • Ax, C., Greve, J., & Nilsson, U. (2008). The impact of competition and uncertainty on the adoption of target costing. International Journal of Production Economics, 115(1), 92-103.
  • Bhimani, A., & Okano, H. (1995). Target excellence: target cost management at Toyota in the UK. Management Accounting, 73(6), 42–44.
  • Bode, J., & Fung, R. Y. K. (1998) Cost engineering with quality function deployment. Computers & Industrial Engineering, 35(3-4), 587-590.
  • Bozdogan, K., Deyst, J., Hoult, D., & Lucas, M. (1998). Architectural innovation in product development through early supplier integration. R&D Management, 28(3), 163-173.
  • Castellano, J. F., & Young, S. (2003). Speed splasher: An interactive, team-based target costing exercise. Journal of Accounting Education, 21(2), 149–155.
  • Cavalieria, S., Maccarroneb, P., & Pinto, R. (2004). Parametric vs. Neural Network models for the Estimation of Production Costs: A Case Study in the Automotive Industry. International Journal of Production Economics, 91, 165-177.
  • Cheah, C. Y. J., & Ting, S. K. (2005). Appraisal of Value engineering in Construction in Southeast Asia. International Journal of Project Management, 23(6), 151-158.
  • Chen, R. C., & Chung, C. H. (2002). Cause-effect analysis for target costing. Management Accounting Quarterly, Winter, 1–7.
  • Choe, J. M. (2002). The organizational learning effects of management accounting information under advanced manufacturing technology. European Journal of Information Systems, 11(2), 142–158.
  • Cooper, R., & Chew, W. B. (1996). Control tomorrow's costs through today's designs. Harvard Business Review, 74(1), 88-98
  • Cooper, R., & Slagmulder, R. (1997). Target Costing and Value Engineering. Portland: Productivity Press.
  • Cooper, R., & Slugmulder, R. (1999). Develop Profitable New Products with Target Costing. Sloan Management Review, 40(4), 23-35.
  • Cooper, R., & Yoshikawa, T. (1994). Inter-organizational cost management systems: The case of the Tokyo- Yokohama-Kamakura supplier chain. International Journal of Production Economics, 37(1), 51-62.
  • Dal-Ri, F., Alonso, J., & Duarte, C. (2005). Modeling the Subjectivity in the Target Costing Process: An Experimental Approach Based on the Fuzzy Logic Concepts. The International Journal of Digital Accounting Research, 5(10), 203-222.
  • Davila, A. (Tony), & Wouters, M. (2004). Designing cost competitive technology products through cost management. Accounting Horizons, 18(1), 13–27.
  • Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293–320.
  • DiPaolo, C. R. (2007). Target, Chemical Engineering, 114(4), 66-70.
  • Dyer, J. H. (1996). How Chrysler created an American Keiretsu. Harvard Business Review, 74(4), 42-56.
  • Ellram, L. M. (2000). Purchasing and supply management's participation in the target costing process. Journal of Supply Chain Management, 36, 39-51.
  • Ellram, L. M. (2002). Supply management’s involvement in target costing process. European Journal of Purchasing & Supply Management, 8(4), 235–244.
  • Ellram, L.M. (2006). The implementation of target costing in the United States: Theory versus practice. The Journal of Supply Chain Management, 42(1), 13-26.
  • Everaert, P., & Bruggerman, W. (2002). Cost targets and time pressure during new product development. International Journal of Operations & Production Management, 22(12), 1339–1353.
  • Ewert, R., & Ernst, C. (1999). Target Costing, Co-ordination and Strategic Cost Management. European Accounting Review, 8 (1), 23-49.
  • Feil, P., Yook, K. H., & Kim, I. W. (2004). Japanese Target Costing: A Historical Perspective. International Journal of Cost Management, 2(4), 10-19.
  • Filomena, T. P., Neto, F. J. K., & Duffey, M. R. (2009). Target costing operationalization during product development: Model and application. International Journal of Production Economics (Article in Press), 12 pgs.
  • Freedman, J. M. (1993). Target Costing Focus. Management Accounting, 74(7), 68.
  • Gagne, M. L. & Discenza, R. (1993). New product costing, Japanese style. The CPA Journal, 63(5), 68-70.
  • Gagne, M. L., & Discenza, R. (1995). Target costing. The Journal of Business and Industrial Marketing, 10, 16–18. Gheorghe, L. V. (2007). The Target Costing. Metalurgia International, 7(9), 33-37.
  • Helms, M. M., Etkin, P. L., Baxter, J. T., & Gordon, M. W. (2005). Managerial Implications of Target Costing. CR, 15(1), 49-56.
  • Hinterhuber, H. H. (1997) Strategic cost management: Preliminary lessons from European companies. International Journal of Technology Management, 13(1), 1-14.
  • Hiromoto, T. (1988, July/August). Another Hidden Edge-Japanese Management Accounting. Harvard Business Review, 22-26.
  • Horsch, J. C. (1998). Where concepts and technologies meet. Management Accounting, 79(12), 65.
  • Ibusuki, U., & Kaminski, P.C. (2007). Product development process with focus on value engineering and target- costing: A case study in an automotive company. International Journal Production Economics, 105, 459–474.
  • Iranmanesh, H., & Thomson, V. (2008). Competitive advantage by adjusting design characteristics to satisfy cost targets. International Journal of Production Economics, 115(1), 64-71.
  • Jariri, F., & Zegordi, S. H. (2006). Quality function deployment planning for platform design. The International Journal of Advanced Manufacturing Technology, 36(5/6), 419-430.
  • Jariri, F., & Zegordi, S. H. (2008). Quality Function Deployment, Value Engineering and Target Costing, an Integrated Framework in Design Cost Management: A Mathematical Programming Approach. Scientia Iranica, 15(3), 405-411.
  • Kato, Y. (1993). Target Costing Support Systems: Lessons From Leading Japanese Companies. Management Accounting Research, 4, 33-47.
  • Kim,W. C., & Mauborgne, R. (1999). Strategy, value innovation, and the knowledge economy. Sloan Management Review, 40(3), 41-54.
  • Koga, K., & Davila, A. (1999). What is the role of performance goals in product development? A study of Japanese camera manufacturers. In M. A. Hitt, P. Clifford, R. D. Nixon & K. P. Coyne (Eds) Dynamic Strategic Resources: Development, Diffusion and Integration (pp. 403-431). New York, NY: John Wiley & Sons.
  • Koons, F. J. (1994). Applying ABC to target costs. Transactions of the American Association of Cost Engineers, CSC11–15.
  • Lockamy, A., III, & Smith, W. I. (2000). Target costing for supply chain management: criteria and selection. Industrial Management+Data Systems, 100(5), 210–218.
  • Modarress, B., Ansari, S., & Lockwood, D. L. (2005). Kaizen costing for lean manufacturing: a case study. International Journal of Production Research, 43(9), 1751–1760.
  • Morgan, M. J. (1994). Controlling Software Development Costs. Industrial Management & Data Systems, 94(1), 13-18.
  • Nagasawa, S. (1998). Application of fuzzy theory to value engineering. Computers & Industrial Engineering, 33(3), 565-568.
  • Nicolini, D., Tomkins, C., Holti, R., Oldman, A., & Smalley, M. (2000). Can target costing and whole life costing be applied in the construction industry? Evidence from two case studies. British Journal of Management, 11(4), 303–324.
  • Nishiguchi, T., & Brookfield, J. (1997). The evolution of Japanese subcontracting. Sloan Management Review, 39(1), 89-101.
  • Schmelze, G., Geier, R., & Butress, T. E. (1996). Target costing at ITT automotive. Management Accountant, December, 26–30.
  • Shank, J., & Fisher, J. (1999). Case study: target costing as a strategic tool. Sloan Management Review, 41(1), 73-83.
  • Shun, T., & Kosuke, I. (2006). Integrating target costing into perception-based concept evaluation of complex and large-scale systems using simultaneously decomposed QFD. Journal of Mechanical Design, 128(6), 1186- 1195.
  • Souissi, M. and Ito, K. (2004). Integrating target costing and the balanced scorecard. The Journal of Corporate Accounting & Finance, 15(6), 57-62.
  • Swenson, D., Ansari, S., Bell, J., & Kim, I. (2003). Best practices in target costing. Management Accounting Quarterly, 4(2), 12–17.
  • Tanaka, M. (1985). New Approach to the Function evaluation System in Value Engineering. International Journal of Production Research, 23(4), 625-637.
  • Tani, T., Okano H., Shimizu, N., Iwabuchi, Y., Fukuda, J., & Cooray, S. (1994). Target Cost Management in Japanese Companies: Current State of The Art. Management Accounting Research, 5, 67-81.
  • Tatikonda, L .U., & Tatikonda, M. V. (1994). Tools for cost-effective product design and development. Production and Inventory Management Journal, 35(2), 22–28.
  • Teixeira, C. A. R., & Cavalca, K. L. (2008). Reliability as an Added-value Factor in an Automotive Clutch System. Quality and Reliability Engineering International, 24(2), 229-248.
  • Wu, H. H. (2004). Using target costing concept in loss function and process capability indices to set up goal control limits. The International Journal of Advanced Manufacturing Technology, 24(3/4), 206-213.
  • Wu, H-H, & Yu, F-J. (2007). Framework of setting up goal control limits of target costing for non-normal distributions. Journal of Systems Science and Systems Engineering, 16(4), 424-433.
  • Yoshikawa, T., & Innes, J. (1994). Applying functional cost analysis in a manufacturing environment. International Journal of Production Economics, 36(1), 53-64.
  • Zsidisin, G. A., Ellram, L. M., & Ogden, J. A. (2003). The relationship between purchasing and supply management's perceived value and participation in strategic supplier cost management activities. Journal of Business Logistics, 24(2), 129-54.
  • Zsidsin, G. A., & Ellram, L. M. (2001). Activities related to purchasing and supply management involvement in supplier alliances. International Journal of Physical Distribution & Logistics Management, 31(9/10), 617-634.

A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES

Year 2010, Volume: 5 Issue: 19, 3131 - , 01.06.2010

Abstract

Target costing as a cost management and profit planning system is used by many competitive firms since 1970s. Although the concept is simple, the implementation needs an extensive collaboration inside and outside of the organization. In contrast, many organization managers think that target costing is just related with accounting and finance staff. Our study aims to review the literature of this important concept; target costing by examining 41 English articles published in SSCI and SCI&SCI-Expanded between 1985-2008. The study aims to briefly explain the content of each article to show the reader what has accomplished so far

References

  • Afonso, P., Nunes, M., Paisana, A., & Braga, A. (2008). The influence of time-to-market and target costing in the new product development success. International Journal of Production Economics, 115(2), 559- 568.
  • Agndal, H., & Nilsson, U. (2008). Interorganizational cost management in the exchange process. Management Accounting Research In Press, 18 pgs.
  • Ansari, S., & Bell, J. (1997). Target Costing, the Next Frontier in Strategic Cost Management. Chicago, IL: The Cam-I Target Cost Core Group.
  • Ansari, S., Bell, J., & Okano, H. (2007). Target costing: Uncharted research territory. In C.S. Chapman, A.G. Hopwood & M.D. Shields (Eds), Handbook of management accounting research (pp. 507-530). Vol. 2, Amsterdam, The Netherlands: Elsevier.
  • Ax, C., Greve, J., & Nilsson, U. (2008). The impact of competition and uncertainty on the adoption of target costing. International Journal of Production Economics, 115(1), 92-103.
  • Bhimani, A., & Okano, H. (1995). Target excellence: target cost management at Toyota in the UK. Management Accounting, 73(6), 42–44.
  • Bode, J., & Fung, R. Y. K. (1998) Cost engineering with quality function deployment. Computers & Industrial Engineering, 35(3-4), 587-590.
  • Bozdogan, K., Deyst, J., Hoult, D., & Lucas, M. (1998). Architectural innovation in product development through early supplier integration. R&D Management, 28(3), 163-173.
  • Castellano, J. F., & Young, S. (2003). Speed splasher: An interactive, team-based target costing exercise. Journal of Accounting Education, 21(2), 149–155.
  • Cavalieria, S., Maccarroneb, P., & Pinto, R. (2004). Parametric vs. Neural Network models for the Estimation of Production Costs: A Case Study in the Automotive Industry. International Journal of Production Economics, 91, 165-177.
  • Cheah, C. Y. J., & Ting, S. K. (2005). Appraisal of Value engineering in Construction in Southeast Asia. International Journal of Project Management, 23(6), 151-158.
  • Chen, R. C., & Chung, C. H. (2002). Cause-effect analysis for target costing. Management Accounting Quarterly, Winter, 1–7.
  • Choe, J. M. (2002). The organizational learning effects of management accounting information under advanced manufacturing technology. European Journal of Information Systems, 11(2), 142–158.
  • Cooper, R., & Chew, W. B. (1996). Control tomorrow's costs through today's designs. Harvard Business Review, 74(1), 88-98
  • Cooper, R., & Slagmulder, R. (1997). Target Costing and Value Engineering. Portland: Productivity Press.
  • Cooper, R., & Slugmulder, R. (1999). Develop Profitable New Products with Target Costing. Sloan Management Review, 40(4), 23-35.
  • Cooper, R., & Yoshikawa, T. (1994). Inter-organizational cost management systems: The case of the Tokyo- Yokohama-Kamakura supplier chain. International Journal of Production Economics, 37(1), 51-62.
  • Dal-Ri, F., Alonso, J., & Duarte, C. (2005). Modeling the Subjectivity in the Target Costing Process: An Experimental Approach Based on the Fuzzy Logic Concepts. The International Journal of Digital Accounting Research, 5(10), 203-222.
  • Davila, A. (Tony), & Wouters, M. (2004). Designing cost competitive technology products through cost management. Accounting Horizons, 18(1), 13–27.
  • Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293–320.
  • DiPaolo, C. R. (2007). Target, Chemical Engineering, 114(4), 66-70.
  • Dyer, J. H. (1996). How Chrysler created an American Keiretsu. Harvard Business Review, 74(4), 42-56.
  • Ellram, L. M. (2000). Purchasing and supply management's participation in the target costing process. Journal of Supply Chain Management, 36, 39-51.
  • Ellram, L. M. (2002). Supply management’s involvement in target costing process. European Journal of Purchasing & Supply Management, 8(4), 235–244.
  • Ellram, L.M. (2006). The implementation of target costing in the United States: Theory versus practice. The Journal of Supply Chain Management, 42(1), 13-26.
  • Everaert, P., & Bruggerman, W. (2002). Cost targets and time pressure during new product development. International Journal of Operations & Production Management, 22(12), 1339–1353.
  • Ewert, R., & Ernst, C. (1999). Target Costing, Co-ordination and Strategic Cost Management. European Accounting Review, 8 (1), 23-49.
  • Feil, P., Yook, K. H., & Kim, I. W. (2004). Japanese Target Costing: A Historical Perspective. International Journal of Cost Management, 2(4), 10-19.
  • Filomena, T. P., Neto, F. J. K., & Duffey, M. R. (2009). Target costing operationalization during product development: Model and application. International Journal of Production Economics (Article in Press), 12 pgs.
  • Freedman, J. M. (1993). Target Costing Focus. Management Accounting, 74(7), 68.
  • Gagne, M. L. & Discenza, R. (1993). New product costing, Japanese style. The CPA Journal, 63(5), 68-70.
  • Gagne, M. L., & Discenza, R. (1995). Target costing. The Journal of Business and Industrial Marketing, 10, 16–18. Gheorghe, L. V. (2007). The Target Costing. Metalurgia International, 7(9), 33-37.
  • Helms, M. M., Etkin, P. L., Baxter, J. T., & Gordon, M. W. (2005). Managerial Implications of Target Costing. CR, 15(1), 49-56.
  • Hinterhuber, H. H. (1997) Strategic cost management: Preliminary lessons from European companies. International Journal of Technology Management, 13(1), 1-14.
  • Hiromoto, T. (1988, July/August). Another Hidden Edge-Japanese Management Accounting. Harvard Business Review, 22-26.
  • Horsch, J. C. (1998). Where concepts and technologies meet. Management Accounting, 79(12), 65.
  • Ibusuki, U., & Kaminski, P.C. (2007). Product development process with focus on value engineering and target- costing: A case study in an automotive company. International Journal Production Economics, 105, 459–474.
  • Iranmanesh, H., & Thomson, V. (2008). Competitive advantage by adjusting design characteristics to satisfy cost targets. International Journal of Production Economics, 115(1), 64-71.
  • Jariri, F., & Zegordi, S. H. (2006). Quality function deployment planning for platform design. The International Journal of Advanced Manufacturing Technology, 36(5/6), 419-430.
  • Jariri, F., & Zegordi, S. H. (2008). Quality Function Deployment, Value Engineering and Target Costing, an Integrated Framework in Design Cost Management: A Mathematical Programming Approach. Scientia Iranica, 15(3), 405-411.
  • Kato, Y. (1993). Target Costing Support Systems: Lessons From Leading Japanese Companies. Management Accounting Research, 4, 33-47.
  • Kim,W. C., & Mauborgne, R. (1999). Strategy, value innovation, and the knowledge economy. Sloan Management Review, 40(3), 41-54.
  • Koga, K., & Davila, A. (1999). What is the role of performance goals in product development? A study of Japanese camera manufacturers. In M. A. Hitt, P. Clifford, R. D. Nixon & K. P. Coyne (Eds) Dynamic Strategic Resources: Development, Diffusion and Integration (pp. 403-431). New York, NY: John Wiley & Sons.
  • Koons, F. J. (1994). Applying ABC to target costs. Transactions of the American Association of Cost Engineers, CSC11–15.
  • Lockamy, A., III, & Smith, W. I. (2000). Target costing for supply chain management: criteria and selection. Industrial Management+Data Systems, 100(5), 210–218.
  • Modarress, B., Ansari, S., & Lockwood, D. L. (2005). Kaizen costing for lean manufacturing: a case study. International Journal of Production Research, 43(9), 1751–1760.
  • Morgan, M. J. (1994). Controlling Software Development Costs. Industrial Management & Data Systems, 94(1), 13-18.
  • Nagasawa, S. (1998). Application of fuzzy theory to value engineering. Computers & Industrial Engineering, 33(3), 565-568.
  • Nicolini, D., Tomkins, C., Holti, R., Oldman, A., & Smalley, M. (2000). Can target costing and whole life costing be applied in the construction industry? Evidence from two case studies. British Journal of Management, 11(4), 303–324.
  • Nishiguchi, T., & Brookfield, J. (1997). The evolution of Japanese subcontracting. Sloan Management Review, 39(1), 89-101.
  • Schmelze, G., Geier, R., & Butress, T. E. (1996). Target costing at ITT automotive. Management Accountant, December, 26–30.
  • Shank, J., & Fisher, J. (1999). Case study: target costing as a strategic tool. Sloan Management Review, 41(1), 73-83.
  • Shun, T., & Kosuke, I. (2006). Integrating target costing into perception-based concept evaluation of complex and large-scale systems using simultaneously decomposed QFD. Journal of Mechanical Design, 128(6), 1186- 1195.
  • Souissi, M. and Ito, K. (2004). Integrating target costing and the balanced scorecard. The Journal of Corporate Accounting & Finance, 15(6), 57-62.
  • Swenson, D., Ansari, S., Bell, J., & Kim, I. (2003). Best practices in target costing. Management Accounting Quarterly, 4(2), 12–17.
  • Tanaka, M. (1985). New Approach to the Function evaluation System in Value Engineering. International Journal of Production Research, 23(4), 625-637.
  • Tani, T., Okano H., Shimizu, N., Iwabuchi, Y., Fukuda, J., & Cooray, S. (1994). Target Cost Management in Japanese Companies: Current State of The Art. Management Accounting Research, 5, 67-81.
  • Tatikonda, L .U., & Tatikonda, M. V. (1994). Tools for cost-effective product design and development. Production and Inventory Management Journal, 35(2), 22–28.
  • Teixeira, C. A. R., & Cavalca, K. L. (2008). Reliability as an Added-value Factor in an Automotive Clutch System. Quality and Reliability Engineering International, 24(2), 229-248.
  • Wu, H. H. (2004). Using target costing concept in loss function and process capability indices to set up goal control limits. The International Journal of Advanced Manufacturing Technology, 24(3/4), 206-213.
  • Wu, H-H, & Yu, F-J. (2007). Framework of setting up goal control limits of target costing for non-normal distributions. Journal of Systems Science and Systems Engineering, 16(4), 424-433.
  • Yoshikawa, T., & Innes, J. (1994). Applying functional cost analysis in a manufacturing environment. International Journal of Production Economics, 36(1), 53-64.
  • Zsidisin, G. A., Ellram, L. M., & Ogden, J. A. (2003). The relationship between purchasing and supply management's perceived value and participation in strategic supplier cost management activities. Journal of Business Logistics, 24(2), 129-54.
  • Zsidsin, G. A., & Ellram, L. M. (2001). Activities related to purchasing and supply management involvement in supplier alliances. International Journal of Physical Distribution & Logistics Management, 31(9/10), 617-634.
There are 64 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Dr. Emre Cengiz This is me

Publication Date June 1, 2010
Published in Issue Year 2010 Volume: 5 Issue: 19

Cite

APA Cengiz, D. E. (2010). A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES. Yaşar Üniversitesi E-Dergisi, 5(19), 3131. https://doi.org/10.19168/jyu.86582
AMA Cengiz DE. A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES. Yaşar Üniversitesi E-Dergisi. June 2010;5(19):3131. doi:10.19168/jyu.86582
Chicago Cengiz, Dr. Emre. “A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES”. Yaşar Üniversitesi E-Dergisi 5, no. 19 (June 2010): 3131. https://doi.org/10.19168/jyu.86582.
EndNote Cengiz DE (June 1, 2010) A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES. Yaşar Üniversitesi E-Dergisi 5 19 3131.
IEEE D. E. Cengiz, “A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES”, Yaşar Üniversitesi E-Dergisi, vol. 5, no. 19, p. 3131, 2010, doi: 10.19168/jyu.86582.
ISNAD Cengiz, Dr. Emre. “A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES”. Yaşar Üniversitesi E-Dergisi 5/19 (June 2010), 3131. https://doi.org/10.19168/jyu.86582.
JAMA Cengiz DE. A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES. Yaşar Üniversitesi E-Dergisi. 2010;5:3131.
MLA Cengiz, Dr. Emre. “A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES”. Yaşar Üniversitesi E-Dergisi, vol. 5, no. 19, 2010, p. 3131, doi:10.19168/jyu.86582.
Vancouver Cengiz DE. A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES. Yaşar Üniversitesi E-Dergisi. 2010;5(19):3131.