Abstract:

Companies can reach low-cost and high-quality products in an intense competitive environment with an efficient cost management system. In order to create an efficient cost management system in, value chain analysis is necessary. The value chain is the whole of the activities that add value to the production processes. Value Chain Analysis is an analysis aimed at identifying strategic activities and determining the cost-reducing and value-reducing effects of these activities. The value chain analysis has become one of the important elements of strategic cost management, since it makes it possible to see the business in a wider perspective in cost control. This study has studied the impact of value chain analysis in on strategic cost management approaches. In this context, the survey was made to the accounting managers of the manufacturing industry enterprises in BIST. For the analysis of the data, the SPSS package program has used multiple regression analysis method. The study found that, in terms of the manufacturing industry enterprises in the BIST, the activities and functions in the value chain influenced the application of strategic cost management approaches.

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