Özet:

As a result of the rapid change in the business environment, the role of strategic cost management has changed significantly. Changing new production and information technologies, focusing on customer demands, changing global markets and operating other socio-economic changes forces the industry to develop strategic information systems in order to maintain its competitive advantages. Enterprise information systems, such as enterprise resource planning ERP systems, also made significant contributions to strategic cost management by increasing problem-solving capability based on data storage capacity and analytics. Strategic cost management has begun to use descriptive, predictive and normative analysis techniques as a result of a rapid change in nature and scope. Strategic cost management should use data analysis techniques to answer questions about what is the best solution to the problems encountered, as well as revealing the current state of the business, the future situation, of the great benefits gained from internal and external data sources. The purpose of this study is to design a data analysis framework based on strategic cost management in the context of business intelligence. Strategic cost management data analysis provides the ability to make comprehensive business analyzes through business intelligence to provide healthy information to strategic decision makers. This study aims to contribute to the literature by integrating strategic cost management tools with strategic cost management data analysis by discussing the impact of business intelligence data analysis on strategic cost management in the enterprise information system.

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