Maliyet Azaltım Kararı: Bütünsel Bir Yaklaşım

Yıl 2017, Sayı: 75, 183 - 206, 01.07.2017

Emre Cengiz Ayten Ersoy

https://doi.org/10.25095/mufad.399907

Öz

Maliyet azaltımı; kritik ve hassas bir süreçtir. En uygun kaliteyi, teslimat süresini ve fiyat seviyesini sağlayan diğer bir deyişle, müşteri tabanlı maliyet azaltımını sağlayan ve hedef karı gerçekleştiren gerekli maliyet azaltımının belirlenmesi; hedef maliyet sürecinin en önemli öğesidir. Açık olarak, genel üretim giderlerinin azaltılması; genel üretim giderlerinin ölçülmesi ve dağıtımındaki zorluklar göz önüne alındığında sofistike bir süreçtir. Bu çalışma, Faaliyet Tabanlı Maliyetleme, Analitik Hiyerarşi Prosesi, Kalite Fonksiyon Yayılımı ve Değer Endeksi temelli bütünsel bir yaklaşım kullanarak müşteri temelli maliyet azaltım alanlarının belirlenmesini amaçlamaktadır. Çalışmada sunulan model bütün endüstrilerde kullanılabilir ve model, Faaliyet Tabanlı Maliyetleme dışında diğer maliyet yöntemleri ile kullanılabilmektedir.

Anahtar Kelimeler

Hedef Maliyetleme, Maliyet Azaltımı, Kalite Fonksiyon Yayılımı, Değer Endeksi, Faaliyet Tabanlı Maliyetleme

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