Özet:

In recent years, developing technology, increasing competition and request to enter new markets, forcing companies to use new techniques or improve existing management techniques. Production technique has been differentiated by technology, competition and inability to influence prices in the market, increased efforts to reduce the production costs without compromising on quality. In the past financial accounting information is sufficient to determine the business strategies but today the importance of Cost Management that combines the cost and management accounting information, increased. In recent years, Cost Management system, which allows of calculation, controlling and reporting of production/service costs and use this information for taking decision, is located in large-scale enterprises and enables effective management. In this study Cost Management methods used are introduced, investigated the use of these methods in SMEs and awareness of related person on this issue.Cost structure, Cost Management System methods and the participants’ awareness about the system of 71 SMEs’ in various sectors in Ostim Organized Industrial Zone in Ankara measured through a survey. And analyzed with SPSS 16.0 statistical software.The results of research, SMEs which having separate department on monitoring cost and high contribution to employment have higher awareness about Cost Management, has been shown

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