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Hedef Mali̇yetleme
2010
Journal:  
Fırat Üniversitesi Sosyal Bilimler Dergisi
Author:  
Abstract:

Son zamanlarda rekabet, teknoloji, ürün, müşteri ve çevre koşullarında meydana gelen gelişmeler, çağdaş maliyet yönetim tekniklerini gerektirmiştir. Hedef maliyetleme bu tekniklerden biridir. Hedef maliyetleme, bir ürünün yaşam döneminde bütün üretim maliyetlerini düşürmek için kullanılan bir maliyet azaltma tekniğidir. Hedef maliyetleme yönteminin amacı, arzu edilen kârı sağlayacak üretim sürecini oluşturmaktır. Bu çalışmada, gittikçe kullanımı yaygınlaşan maliyet azaltma tekniklerinden biri olan hedef maliyetleme yöntemi incelenmiştir. Ayrıca hedef maliyetlemenin tanımı, süreci, özellikleri belirtilmiş ve hedef maliyetleme geleneksel maliyetleme ile karşılaştırılmıştır. Anahtar Kelimeler: Hedef Maliyetleme, Maliyet Yönetimi, Maliyet Azaltma.

Keywords:

Target Costing
2010
Journal:  
Fırat Üniversitesi Sosyal Bilimler Dergisi
Author:  
Abstract:

recently competitive technology is a cost reduction technique used to reduce all production costs in the life period of a target cost-efficient product, which is one of these techniques of target cost management techniques, is a cost reduction technique used in order to reduce all production costs in the life period of a target cost-efficient method, which is one of the more widely used in this study, is examined the target cost-saving method, which is one of the most widely used cost reduction techniques, as well as the definition of target costing, and the target cost-efficient is compared with traditional cost-efficientness

0
2010
Journal:  
Fırat Üniversitesi Sosyal Bilimler Dergisi
Author:  
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Fırat Üniversitesi Sosyal Bilimler Dergisi

Field :   Eğitim Bilimleri; Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

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