Stratejik maliyet yöntemlerinden sürece dayalı faaliyet tabanlı maliyetleme yöntemi ile hedef maliyetleme yöntemini birbiriyle entegre ederek etkin maliyet yönetimini gerçekleştirebilmek amacıyla gerçekleştirilen bu çalışma, Türkiye’de Antalya ilinde herşey dahil konseptle hizmet veren beş yıldızlı bir otel işletmesinde uygulanmıştır.
This work was carried out with the aim of achieving effective cost management by integrating the strategic cost method based on activity cost method and the target cost method together, in Turkey, in Antalya, a five-star hotel business that serves with the concept of everything.
Time driven activity-based costing method and target costing method which are strategic cost methods by integrating to realize effective cost management carried out this study, the province of Antalya in Turkey all inclusive concept serving a five-star hotel business has been applied.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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