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Hedef Maliyetlemede Hata Türü ve Etkileri Analizi Yöntemi İle Risklerin Değerlendirilmesi

Year 2007, Issue: 36, 114 - 124, 01.10.2007

Abstract

Küreselleşen pazarlarda artan rekabet şartları, işletmelerin rekabetçi konumlarını güçlendirmeleri şartını ortaya koymaktadır. Bu durum işletmeleri rekabet avantajı sağlayacak birçok stratejiyi uygulamaya yöneltmektedir. Bunlardan en önemlisi maliyet odaklı stratejilerdir. Maliyetlerin küresel pazarlarda oluşması, bu maliyetin altında üretme zorunluluğu doğurmaktadır. Bunun yanında müşteri memnuniyetini sağlayacak kalite, estetik, çeşitlilik ve yenilikçilik gibi faktörleri de ihmal etmemek gerekmektedir. Maliyetlerin düşürülmesi yanında bu çizginin korunması ve sürekliliğinin de sağlanması büyük önem taşımaktadır. Çalışmada hedef maliyet çizgisinin korunması amacıyla Hata Türü ve Etkileri Analizi uygulanmaktadır. Bu analizle örnek bir işletme için maliyetleri artıran risk faktörleri belirlenmekte ve önem düzeyine göre sıralanarak çözüme hazır hale getirilmesi sağlanmaktadır.

Valuing The Method Of Analysing Error Type And Its Effects And Risks)

Year 2007, Issue: 36, 114 - 124, 01.10.2007

Abstract

Hardening competition conditions in globalized markets force organizations to strenghten their
competitive position. This case directs organizations applying new strategies that will provide
competitive advantage. The most important of those is cost-oriented strategy.
Costs are constituted in global markets so that it requires to product under the this cost level. Beside
this, the factors such as quality, aesthetics, diversity, innovative, should not be neglected.
In addition to decreasing costs, it is so important to save this line and sustain continuity.
In this study Fault Type and Its Impacts Analysis is used with the aim of saving target cost line.
With this analysis risk factors, that are increasing costs, are determined and ranked in terms of
signifigance level for preparing to be solved.

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Details

Other ID JA78ZF23BM
Journal Section Research Article
Authors

Cemal Elitaş This is me

Ali Eleren This is me

Publication Date October 1, 2007
Submission Date October 1, 2007
Published in Issue Year 2007 Issue: 36

Cite

APA Elitaş, C., & Eleren, A. (2007). Valuing The Method Of Analysing Error Type And Its Effects And Risks). The Journal of Accounting and Finance(36), 114-124.
AMA Elitaş C, Eleren A. Valuing The Method Of Analysing Error Type And Its Effects And Risks). The Journal of Accounting and Finance. October 2007;(36):114-124.
Chicago Elitaş, Cemal, and Ali Eleren. “Valuing The Method Of Analysing Error Type And Its Effects And Risks)”. The Journal of Accounting and Finance, no. 36 (October 2007): 114-24.
EndNote Elitaş C, Eleren A (October 1, 2007) Valuing The Method Of Analysing Error Type And Its Effects And Risks). The Journal of Accounting and Finance 36 114–124.
IEEE C. Elitaş and A. Eleren, “Valuing The Method Of Analysing Error Type And Its Effects And Risks)”, The Journal of Accounting and Finance, no. 36, pp. 114–124, October 2007.
ISNAD Elitaş, Cemal - Eleren, Ali. “Valuing The Method Of Analysing Error Type And Its Effects And Risks)”. The Journal of Accounting and Finance 36 (October 2007), 114-124.
JAMA Elitaş C, Eleren A. Valuing The Method Of Analysing Error Type And Its Effects And Risks). The Journal of Accounting and Finance. 2007;:114–124.
MLA Elitaş, Cemal and Ali Eleren. “Valuing The Method Of Analysing Error Type And Its Effects And Risks)”. The Journal of Accounting and Finance, no. 36, 2007, pp. 114-2.
Vancouver Elitaş C, Eleren A. Valuing The Method Of Analysing Error Type And Its Effects And Risks). The Journal of Accounting and Finance. 2007(36):114-2.