Abstract:

In a global competitive environment, the survival of, their ability to adjust to changing world conditions and their ability to competitive superiority depends on the cost efficient control and management. In this regard, determining the strategies of enterprises in the global competitive environment is of importance for enterprises, expressed as the implementation of cost management techniques developed in order to the cost reduction goal. In this environment in which competition is intense and cruel, acting in accordance with the understanding of strategic management have seen that their production and cost systems in the classical sense remain insufficient in achieving their goals. In line with these changes and developments, modern cost methods have emerged. The main methods of these methods are targeted cost methods and kaizen cost methods. Goal costing is a cost calculation method based on the principle of extracting the target profit from the target sales price as a target cost in the production of products that adopt the principle of management before the cost occurs. The Kaizen cost method is based on the reduction of costs in the production process and the prevention of waste. The main objective of our work in this direction is to compare modern cost methods from strategic cost management to target and Kaizen cost methods by examining.

Keywords: