JAPONYA’DA MALİYET YÖNETİMİ

Yıl 1998, Cilt: 2 Sayı: 9, 85 - 91, 20.01.1998

Münir Şakrak

https://doi.org/10.14783/maruoneri.680689

Öz

Japonese Cost Management practices have been one of the important sources for the studies regarding to the development and new techniques on the field of cost and management accounting. To explore the significance of differences in these practices, it’s important trying to understand the impacts of current Japonese management accounting on today’s cost management improvements.

Anahtar Kelimeler

Maliyet yönetimi, Japonya'da maliyet yönetimi

Kaynakça

• [1]-ŞAK.RAK, Münir; Maliyet Yönetimi, Yasa Yavıııları, Ystanbul, 1997, s.47, 91, 179.
• [2]-BERLINER, Callıe - BRIMSON, James A.; Cost Management far Today’s Advanced Manufacturing (The CAM-I Conceptual Design), Harvard Business School Press, Boston, 1988, s.vii, 225-226, 230, 231,228- 229,233.
• [3]-SAKURAI, Michiharu - SCARBROUGH, D. Paul; Japonese Cost Management, Crisp Publications, Inc., Menlo Park, 1997, s.2, 3- 4, 26, 28, 29, 35, 36, 37, 30, 32, 62-63.
• [4]-YOUNG, S. Mark; “A Frametvorkfar Successfıd Adoption and Perfornıance of Japonese Manufacturing Practices in the United States”, Academy of Management Revievv. 1992,8.677-700.
• [5]-ANSARI, Shalııd L. - BELL, Jan E. aııd the CAM-I Target Cost Core Group; Target Costing- The Next Froııtier in Strategic Cost Management, Irwin Professional Publishing, Chicago, 1997, s. 10, 11-16.
• [6]-RAYBURN, L. Gayle; Cost Accountitıg: Using a Cost Management Approach, Sixtlı Edition, Times Mirror Higher Educatioıı Group, Inc., 1996, s.361.