Abstract:

The rapid development in technology, the changing customer expectations, the shortened product life periods and the growing global competition in recent years, make compete to the "low cost, short time and high quality" goals at the same time and at the highest level. Therefore, are taking advantage of modern management accounting techniques in achieving the specified goals. One of the most important of these techniques is the “Target Cost”. The research conducted in this study in relation to the target costing technique is a research of identificative quality; the aim of the Istanbul Chamber of Industry (ISO) is to identify the benefits and factors that affect the success of the application of the companies using target costing or methods similar to the target costing among the first 500 industrial enterprises of 2006.

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