BİR MALİYET YÖNETİM TEKNİĞİ OLARAK HEDEF MALİYETLEME (TARGET COSTING)

Öz

Anahtar Kelimeler

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BİR MALİYET YÖNETİM TEKNİĞİ OLARAK HEDEF MALİYETLEME (TARGET COSTING)

Öz

Bu çalışmada, günümüzün yoğun rekabet ortamında yöneti­cilerin karşılaştıkları ikilemleri çözmede kullanabilecekleri bir maliyet kontrolü ve kar planlaması tekniği olan h e d e f maliyetleme İncelen­mektedir

Anahtar Kelimeler

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Kaynakça

1. ATKİNSON, Anthony A., BANKER, Rajiv D., KAPLAN, Robert S. and YOUNG, S. Mark, M anagement Accounting, Second Edition, Prentice- Hall, Inc., 1997, pp. 609-617. Kami, BUCHHOLZ,
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5. D R U C K E R , Peter F., (Çeviren: Fikret Üçcan), “ G elecek İçin Y öııetim -1990’Iar ve S o n rası” , Türkiye İş Bankası Kültür Yayınları, 5. Baskı, 1998, s. 53.
6. FISHER, Joseph, “Implementing Target Costing” , Journal of Cost Management, Summer95, Vol. 9, Issue 2, pp. 50-60.
7. G ARRISON, H. Ray, NOREEN, Eric W., Managerial Accounting, Concepts for Planning, Control, Decision M aking, Seventh Edition, International Edition, Irvvin, 1994, pp. 894-896.
8. HORVATH, Peter and GLEICH, Ronald, “Linking Target Costing To ABC and A US Automotive Supplier”, Journal o f Cost Management, M ar/Apr98, Vol. 12, Issue 2, pp. 16-25.

9. LANDRY, John T., “Supply Chain M anagement” Harvard Business Revievv, Nov. 1, 1998 p. 24(1).
10. LEE, John Yee, “Use target costing to improve your bottom-line (CPA in industry)” , The CPA Journal Online, January, 1994.
11. PONTICEL, Patrick, “VA/VE (Value Analysis/Value Engineering) for Better Products” , Automotive Engineering, July 1997, Vol. 105, No: 7, p. 99.
12. TAYLOR, Alex III, “How Toyota Defies Gravity” , Fortune, December 8, 1997, pp. 40-43.
13. “Value engineering: the right material, in the right place, at the right time” (Interview), Design News, Jan 20, 1997, Vol.52, No.2, p. 138.
14. W ILLAX, Paul, “Minding Everybodv's Business, Target costing helps set the 'right' price for your goods” , Business First (The W eekly Business Newspaper of Greater Luouisville), Apı il 07, 1997. 395