Abstract:

In today's competitive environment where the sale price is determined by the market, businesses need to achieve a minimum level of costs, which is the most important thing they can change in order to sustain their assets successfully and increase their profitability. With this point of view, managing customer perception of value is important in achieving the objectives of the management. In this context, instead of the inadequate traditional cost method, the target cost method is applied, which enables the management of the costs that will meet the customer demands and expectations. The aim of the study is to contribute to the accommodation managers in terms of their managerial decisions to ensure the satisfaction of business shareholders and customers by examining the relationship between customer value perception and target cost in accommodation establishments. For this purpose; A survey prepared for the customers of an accommodation company operating in Ardahan was applied and 363 customers were interviewed by using face to face interview technique. According to the results of the research; In order to reach the target cost level, the accommodation business should incorporete customer's value perception into target costing process. In this regard, in order to reach the level of profitability targeted by the enterprise, it was determined which costs would be lowered and which service parts should improve functionality.

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