Özet:

Today, continue to operate in an increasing competitive environment and in changing environmental conditions. Especially after the 1980s, in a constantly changing environment in which customer needs,’s sustainability and growth depends on many factors, as well as the target market’s ability to produce and deliver original and new products in the price and quality expected. One of the methods used to produce and deliver products that meet the quality and price expectations of the target market is the target cost method. The target cost method has been used by Japanese and American for many years as a cost management tool. The essence of the method, unlike the traditional cost, is applied to ensure quality, efficiency and profitability in new products that will be produced by. In this study, the target cost method was tried to be explained both in theoretical and practical terms.

Özet:

At present, business have been maintaining their activity in growing competitive area and changing environmental circumstances. Especially, after 1980s, in consumers’desires area with changing continuously. It depends on capacity of develeopment inventive and new products that expected by target market about the price and quality in order to sustain business’ existence and their growth and offering to market besides other factors. Target cost management is one of the method that in order to meet the expectations of target markets’ price and quality. This method has used by Japanese and American business as cost management tool by long time. The main purpose of this method is implemented to provide the quality, effectiveness and profitability differ from traditional costing method. In this paper, target cost management is determined as theoretically or practically.

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