Özet:

Nowadays, developing production technologies have caused significant changes in production cost components and inadequacies in traditional cost management have emerged. This situation also caused some problems in cost management and caused cost management failures in businesses. Solving problems in cost management; It will be possible with the development of cost management approaches suitable for the production processes and new cost structures created by new production technologies. It is stated that with the application of strategic cost management tools such as activity-based costing, target costing, product life cycle costing, kaizen costing together within the scope of strategic cost management, inadequacies in cost management will be eliminated to a large extent. In order for businesses to keep up with the ever-increasing competitive environment, the necessity of strategic management by considering the costs more broadly has emerged. With the integrated application of strategic cost management techniques in enterprises, continuous cost improvements will be achieved and the strategic positions of enterprises will be strengthened by gaining sustainable competitive advantage. In this study, the effects of the change in production technologies on the cost components and cost management of the enterprises and the emerging cost management problems were examined, and the solution proposals within the framework of the strategic cost management approach were tried to be revealed by literature review.

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