BibTex RIS Kaynak Göster

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Yıl 2013, Cilt: 4 Sayı: 7, 0 - , 01.01.2013

Öz

In this study conducted, firstly, cost leadership strategy is examined. Then, in the second section, value engineering technique is explained in extensive detail. In the third section, the implementation of value engineering technique in company production process examined through a model under the cost leadership strategy. Thus, value engineering technique is seen appropriate and advantageous for cost leader company. In addition to, the cost leader company can be more effective and competitive by implementing value engineering in production process.

Kaynakça

  • ACAR, D. ve ALKAN, H.; (2003), “Mamul Maliyetlerinin Yönetiminde Etkin Bir Araç: Değer Mühendisliği”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 8(1), ss. 59-77.
  • ACHARYA, P., PFROMMER, C. ve ZIRBEL, C.; (1995), “Think Value Engineering”, Journal of Management In Engineering, November/December, ss.13-18.
  • ALTINBAY, A.; (2006), “Etkin Bir Maliyet Yönetim Sistemi Olarak Hedef Maliyetleme Sistemi ve TMMT Uygulaması”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Sayı.16, ss.141-164.
  • AYAN, A. ve KAHRAMAN, G.; (2011), “The Analyzation of the Concept of Quality Examined Through a Model Under the Approach to Value Engineering Which is Defined as a Contemporary Management Technique”. ZKU Sosyal Bilimler Dergisi, Cilt 7, Sayı 14, ss. 223-232.
  • BHIMANI, A., HORNGREN, C.T., DATAR, S.M. ve FOSTER, G.; (2008), Management and Cost Accounting, Fourth Edition, Prentice Hall, USA.
  • BUSCH, K.; (2010), “Value Engineering Decorative Surfaces without Compromise”, Interiors & Sources, May, ss.81-84
  • CHEAH, C.Y.J. ve TING, S.K.; (2005), “Appraisal of value engineering in construction in Southeast Asia”, International Journal of Project Management, 23, ss.151-158.
  • CHEN, W.T., CHANG, P. ve HUANG, Y.; (2010), “Assessing the overall performance of value engineering workshops for construction projects”, International Journal of Project Management, 28, ss.514-527.
  • COOPER, R. ve SLAGMULDER, R.; (1997), Target Costing and Value Engineering, Productivity Press, New Jersey.
  • ÇETİNKAYA, Ö.; (2006): “Rekabet Stratejilerinin Belirlenmesinde Portföy Analizi ve Tariş Üzerine Bir Araştırma”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8/3, ss.57-76
  • DELL’ISOLA, A.; (1997), Value Engineering: Practical Applications for design, construction, maintenance & operations, R.S. Means Company, USA.
  • DOBSON, P., STARKEY, K. ve RICHARDS, J.; (2004), Strategic Management: Issues and Cases, Blackwell Publishing, UK.
  • DUBRIN, A.J.; (2012), Essentials of Management, Ninth Edition, South-Western Cengage Learning, USA.
  • EL-ALFY, A.E.D.; (2010), “Design of Sustainable Buildings through Value Engineering”, Journal of Building Appraisal, Vol.6, 1, ss.69-79.
  • ERKUT, H.; (2009), Stratejik Yönetimin Temelleri: Yönetim’in Kanatları, Birinci Baskı, Yalın Yayıncılık, İstanbul.
  • GRUNIG, R. ve KUHN, R.; (2006), Process-based Strategic Planning, Fourth Edition, Springer, Germany.
  • GUPTA, V.K.; (2009), “Flexible Strategic Framework for Managing Forces of Continuity and Change in Value Engineering Processes: Study in Indian Context”, Global Journal of Flexible Systems Management, Vol.10, No.4, ss.55-65.
  • HANNAGAN, T.; (2002), Mastering Strategic Management, First Edition, Palgrave Macmillan, USA.
  • HERACLEOUS, L.; (2003), Strategy and Organization: Realizing Strategic Management, First Edition, Cambridge University Press, USA.
  • HILL, A.V.; (2012), The Encyclopedia of Operations Management: A Field Manual and Glossary of Operations Management Terms and Concepts, Pearson Education, USA.
  • HILL, C.W. ve JONES, G.R.; (2010), Strategic Management Theory, Tenth Edition, SouthWestern Cengage Learning, Canada.
  • HITT, M.A., IRELAND, R.D. ve HOSKISSON, R.E.; (2009), Strategic Management: Competitiveness and Globalization (Concepts and Cases), Eighth Edition, Canada: South-Western Cengage Learning.
  • HUFF, A.S., FLOYD, S.W., SHERMAN, H.D. ve TERJESEN, S.; (2009), Strategic Management: Logic and Action, USA: John Wiley & Sons.
  • IBUSUKI, U. Ve KAMINSKI, P.C.; (2007) ,“Product development process with focus on value engineering and target-costing: A case study in an automotive company”, International Journal of Production Economics, 105, ss.459-474.
  • JOHNSON, M.H.; (2007), “Reconsidering Value Engineering: The Rhode Island School of Design Library Project”, ASCE Civil Engineering, Vol.77, No.2,February, ss.36-85.
  • JOHNSON, G., SCHOLES, K. ve WHITTINGTON, R.; (2005), Exploring Corporate Strategy: Text and Cases, Seventh Edition, Prentice Hall.
  • JOHNSON, G., SCHOLES, K. ve WHITTINGTON, R.; (2009): Fundamentals Of Strategy, First Edition, Prentice Hall, USA.
  • KAMAŞAK, R.; (2010), “Jenerik Rekabet Stratejilerinin İşletme Karlılığı ve Pazar Performansına Etkisi”, Yönetim, 65, ss.47-64
  • KUHN, J.P.; (1971), “Value Engineering: A Second Look”, Industrial Management, March, ss.13-15.
  • LEE, S., HYUN, C. ve HONG, T.; (2009), “Retrieve: Remembering Tool for Reusing the Ideas Evolved in Value Engineering”, Automation in Construction, 18, ss.1123-1134.
  • MAGRETTA, J.; (2012), Understanding Michael Porter: The Essential Guide to Competition and Strategy, Harvard Business Review Press, USA.
  • MARZOUK, M.M.; (2011), “Electre III model for value engineering applications”, Automation in Construction, 20, ss.596-600.
  • MUDGE, A.E.; (1971): Value Engineering: A Systematic Approach, McGraw-Hill Book Company, USA.
  • PARK, R. J.; (1999), Value Engineering: A Plan for Invention, U.S.A.: St. Lucie Press. PORTER, M.E.; (1998), Competitive Advantage: Creating and Sustaining Superior Performance with a new introduction, The Free Press, USA.
  • PORTER, M.E. (Çeviren: Gülen Ulubilgen) (2007), Rekabet Stratejisi: Sektör ve Rakip Analizi Teknikleri, Dördüncü Baskı, Sistem Yayıncılık, İstanbul.
  • REUTER, V.G. ve LAFLEN, M.L.; (1970), “Value Engineering in the aerospace industry”, Industrial Management, March, ss.6-10.
  • RICKER, D.T.; (2000), “Value Engineering for Steel Construction”, Modern Steel Construction, April, ss.1-9.
  • SCHERMERHORN, J.R.; (2010), Exploring Management, Second Edition, John Wiley & Sons, USA.
  • SCHWARZ, F.C. ve McCONKEY, D.D.; (1974), “Value Engineering-Management’s Neglected Goldmine”, Human Resource Management, Summer, 27-36.
  • STACEY, R.D.; (2007), Strategic Management and Organisational Dynamics: The Challenge of Complexity, Fifth Edition, Prentice Hall, China.
  • TÜRKAY, O. ve PIRNAR, İ.; (2010), “Enformasyon Elde Etme ve Yaymanın Jenerik Stratejiler İtibariyle Farklılaşması: Konaklama İşletmeleri Üzerine Ampirik Bir Araştırma”, Ç.Ü. Sosyal Bilimler Enstitüsü Dergisi, Cilt.19, Sayı.1, ss.216-232.
  • ÜLGEN, H. ve MİRZE, S.K.; (2007), İşletmelerde Stratejik Yönetim, 4. Baskı, Arıkan Basım Yayın, İstanbul.
  • YANG, K.; (2005), Design For Six Sigma For Service, McGraw-Hill Companies, USA.
  • YOUNKER, D.L.; (2003), Value Engineering: Analysis and Methodology, Marcel Dekker, New York.
  • WILLIAMS, K.; (2009), Strategic Management: Analyzing, Planning, Focus Prioritizing, Monitoring, First Edition, DK Publishing, USA.
  • ZHANG, X., MAO, X. ve ABOURIZK, S.M.; (2009), “Developing a knowledge management system for improved value engineering practices in the construction industry”, Automation in Construction, 18, ss.777-789.

Maliyet Liderliği Stratejisi Kapsamında Değer Mühendisliği Tekniğinin Uygulanmasının Bir Model Vasıtasıyla Analiz Edilmesi

Yıl 2013, Cilt: 4 Sayı: 7, 0 - , 01.01.2013

Öz

Gerçekleştirilen bu çalışmada ilk olarak, maliyet liderliği stratejisi ele alınmıştır. İkinci olarak ise, değer mühendisliği tekniği tüm detaylarıyla ortaya konulmuştur. Üçüncü olarak ise, maliyet liderliği stratejisi kapsamında firma üretim sürecinde değer mühendisliği tekniğinin uygulanması bir model vasıtasıyla ele alınmıştır. Bu çalışma, değer mühendisliği tekniğinin maliyet lideri şirketler için ne kadar uygun ve yararlı olduğunu ortaya koymuştur. Ayrıca bu çalışma, maliyet lideri şirketlerin üretim sürecinde değer mühendisliği uygulayarak daha etkin olabileceğini ve rekabet avantajı kazanabileceğini ortaya koymuştur.

Kaynakça

  • ACAR, D. ve ALKAN, H.; (2003), “Mamul Maliyetlerinin Yönetiminde Etkin Bir Araç: Değer Mühendisliği”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 8(1), ss. 59-77.
  • ACHARYA, P., PFROMMER, C. ve ZIRBEL, C.; (1995), “Think Value Engineering”, Journal of Management In Engineering, November/December, ss.13-18.
  • ALTINBAY, A.; (2006), “Etkin Bir Maliyet Yönetim Sistemi Olarak Hedef Maliyetleme Sistemi ve TMMT Uygulaması”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Sayı.16, ss.141-164.
  • AYAN, A. ve KAHRAMAN, G.; (2011), “The Analyzation of the Concept of Quality Examined Through a Model Under the Approach to Value Engineering Which is Defined as a Contemporary Management Technique”. ZKU Sosyal Bilimler Dergisi, Cilt 7, Sayı 14, ss. 223-232.
  • BHIMANI, A., HORNGREN, C.T., DATAR, S.M. ve FOSTER, G.; (2008), Management and Cost Accounting, Fourth Edition, Prentice Hall, USA.
  • BUSCH, K.; (2010), “Value Engineering Decorative Surfaces without Compromise”, Interiors & Sources, May, ss.81-84
  • CHEAH, C.Y.J. ve TING, S.K.; (2005), “Appraisal of value engineering in construction in Southeast Asia”, International Journal of Project Management, 23, ss.151-158.
  • CHEN, W.T., CHANG, P. ve HUANG, Y.; (2010), “Assessing the overall performance of value engineering workshops for construction projects”, International Journal of Project Management, 28, ss.514-527.
  • COOPER, R. ve SLAGMULDER, R.; (1997), Target Costing and Value Engineering, Productivity Press, New Jersey.
  • ÇETİNKAYA, Ö.; (2006): “Rekabet Stratejilerinin Belirlenmesinde Portföy Analizi ve Tariş Üzerine Bir Araştırma”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8/3, ss.57-76
  • DELL’ISOLA, A.; (1997), Value Engineering: Practical Applications for design, construction, maintenance & operations, R.S. Means Company, USA.
  • DOBSON, P., STARKEY, K. ve RICHARDS, J.; (2004), Strategic Management: Issues and Cases, Blackwell Publishing, UK.
  • DUBRIN, A.J.; (2012), Essentials of Management, Ninth Edition, South-Western Cengage Learning, USA.
  • EL-ALFY, A.E.D.; (2010), “Design of Sustainable Buildings through Value Engineering”, Journal of Building Appraisal, Vol.6, 1, ss.69-79.
  • ERKUT, H.; (2009), Stratejik Yönetimin Temelleri: Yönetim’in Kanatları, Birinci Baskı, Yalın Yayıncılık, İstanbul.
  • GRUNIG, R. ve KUHN, R.; (2006), Process-based Strategic Planning, Fourth Edition, Springer, Germany.
  • GUPTA, V.K.; (2009), “Flexible Strategic Framework for Managing Forces of Continuity and Change in Value Engineering Processes: Study in Indian Context”, Global Journal of Flexible Systems Management, Vol.10, No.4, ss.55-65.
  • HANNAGAN, T.; (2002), Mastering Strategic Management, First Edition, Palgrave Macmillan, USA.
  • HERACLEOUS, L.; (2003), Strategy and Organization: Realizing Strategic Management, First Edition, Cambridge University Press, USA.
  • HILL, A.V.; (2012), The Encyclopedia of Operations Management: A Field Manual and Glossary of Operations Management Terms and Concepts, Pearson Education, USA.
  • HILL, C.W. ve JONES, G.R.; (2010), Strategic Management Theory, Tenth Edition, SouthWestern Cengage Learning, Canada.
  • HITT, M.A., IRELAND, R.D. ve HOSKISSON, R.E.; (2009), Strategic Management: Competitiveness and Globalization (Concepts and Cases), Eighth Edition, Canada: South-Western Cengage Learning.
  • HUFF, A.S., FLOYD, S.W., SHERMAN, H.D. ve TERJESEN, S.; (2009), Strategic Management: Logic and Action, USA: John Wiley & Sons.
  • IBUSUKI, U. Ve KAMINSKI, P.C.; (2007) ,“Product development process with focus on value engineering and target-costing: A case study in an automotive company”, International Journal of Production Economics, 105, ss.459-474.
  • JOHNSON, M.H.; (2007), “Reconsidering Value Engineering: The Rhode Island School of Design Library Project”, ASCE Civil Engineering, Vol.77, No.2,February, ss.36-85.
  • JOHNSON, G., SCHOLES, K. ve WHITTINGTON, R.; (2005), Exploring Corporate Strategy: Text and Cases, Seventh Edition, Prentice Hall.
  • JOHNSON, G., SCHOLES, K. ve WHITTINGTON, R.; (2009): Fundamentals Of Strategy, First Edition, Prentice Hall, USA.
  • KAMAŞAK, R.; (2010), “Jenerik Rekabet Stratejilerinin İşletme Karlılığı ve Pazar Performansına Etkisi”, Yönetim, 65, ss.47-64
  • KUHN, J.P.; (1971), “Value Engineering: A Second Look”, Industrial Management, March, ss.13-15.
  • LEE, S., HYUN, C. ve HONG, T.; (2009), “Retrieve: Remembering Tool for Reusing the Ideas Evolved in Value Engineering”, Automation in Construction, 18, ss.1123-1134.
  • MAGRETTA, J.; (2012), Understanding Michael Porter: The Essential Guide to Competition and Strategy, Harvard Business Review Press, USA.
  • MARZOUK, M.M.; (2011), “Electre III model for value engineering applications”, Automation in Construction, 20, ss.596-600.
  • MUDGE, A.E.; (1971): Value Engineering: A Systematic Approach, McGraw-Hill Book Company, USA.
  • PARK, R. J.; (1999), Value Engineering: A Plan for Invention, U.S.A.: St. Lucie Press. PORTER, M.E.; (1998), Competitive Advantage: Creating and Sustaining Superior Performance with a new introduction, The Free Press, USA.
  • PORTER, M.E. (Çeviren: Gülen Ulubilgen) (2007), Rekabet Stratejisi: Sektör ve Rakip Analizi Teknikleri, Dördüncü Baskı, Sistem Yayıncılık, İstanbul.
  • REUTER, V.G. ve LAFLEN, M.L.; (1970), “Value Engineering in the aerospace industry”, Industrial Management, March, ss.6-10.
  • RICKER, D.T.; (2000), “Value Engineering for Steel Construction”, Modern Steel Construction, April, ss.1-9.
  • SCHERMERHORN, J.R.; (2010), Exploring Management, Second Edition, John Wiley & Sons, USA.
  • SCHWARZ, F.C. ve McCONKEY, D.D.; (1974), “Value Engineering-Management’s Neglected Goldmine”, Human Resource Management, Summer, 27-36.
  • STACEY, R.D.; (2007), Strategic Management and Organisational Dynamics: The Challenge of Complexity, Fifth Edition, Prentice Hall, China.
  • TÜRKAY, O. ve PIRNAR, İ.; (2010), “Enformasyon Elde Etme ve Yaymanın Jenerik Stratejiler İtibariyle Farklılaşması: Konaklama İşletmeleri Üzerine Ampirik Bir Araştırma”, Ç.Ü. Sosyal Bilimler Enstitüsü Dergisi, Cilt.19, Sayı.1, ss.216-232.
  • ÜLGEN, H. ve MİRZE, S.K.; (2007), İşletmelerde Stratejik Yönetim, 4. Baskı, Arıkan Basım Yayın, İstanbul.
  • YANG, K.; (2005), Design For Six Sigma For Service, McGraw-Hill Companies, USA.
  • YOUNKER, D.L.; (2003), Value Engineering: Analysis and Methodology, Marcel Dekker, New York.
  • WILLIAMS, K.; (2009), Strategic Management: Analyzing, Planning, Focus Prioritizing, Monitoring, First Edition, DK Publishing, USA.
  • ZHANG, X., MAO, X. ve ABOURIZK, S.M.; (2009), “Developing a knowledge management system for improved value engineering practices in the construction industry”, Automation in Construction, 18, ss.777-789.
Toplam 46 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Altan Ayan Bu kişi benim

Yayımlanma Tarihi 1 Ocak 2013
Gönderilme Tarihi 1 Şubat 2014
Yayımlandığı Sayı Yıl 2013 Cilt: 4 Sayı: 7

Kaynak Göster

APA Ayan, A. (2013). Maliyet Liderliği Stratejisi Kapsamında Değer Mühendisliği Tekniğinin Uygulanmasının Bir Model Vasıtasıyla Analiz Edilmesi. Gümüşhane Üniversitesi Sosyal Bilimler Dergisi, 4(7).