Özet:

Throughout the world the globalization and economic and technological developments brought about by globalization resulted in determination of prices in the market and the only controlled variable costs while the price and the profit of uncontrolled variables. Under these conditions, the traditional cost methods were inadequate especially concerning reduction cost and have been developed and used contemporary cost methods. The purpose of this study is to determine the cost of services before they occur by integrating target costing, value analysis and kaizen costing methods and is to ensure necessary cost minimization in order to produce services with target cost. For this purpose, a field study was conducted in an 5 star accommodation enterprise operated in Antalya. Having been concluded that, which and how much service parts will be reduced and in which parts functionality will be developed in order to produce services according to customer requirements and expectations and to be able to make profit desires of the shareholders.

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