Özet:

Today, changing cost structures have made it impossible for to produce and sell their goods with the approach expressed as "I would sell whatever I produce at any cost!". As a result of these developments, cost leadership has come to the fore as the main strategy of the global competitive environment. Opportunities of obtaining higher profitability and competitive power for State Forest Enterprises (SFEs), which have a limited power to increase the sales revenues, appear to depend highly on the quality products and cost-reducing practices. This study the current situation of SFEs with regard to the cost management and the applicability of the alternative cost management approaches are evaluated. At the end of this study, which aimed at ensuring the applicability of cost management by taking into account the knowledge and views of the administrators and comptrollers in 27 Regional Forest Directorates (RFD) and 217 SFEs, it was found that the practices of costing in SFEs do not conform to the cost accounting system and that increasing the effectiveness of economic objectives which finance the social and ecological objectives depends on cost management.

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