Özet:

Technological change and transformation, costs and management accounting systems have been required to change and strategic cost management approaches have been developed in accordance with the needs of the age. These approaches in the research are classified as target cost, activity-based cost, food life cost, kaizen cost and quality cost. The purpose of the research is to identify the factors affecting the implementation of strategic cost management approaches and the implementation of approaches by manufacturing industries. According to the purpose, the survey was conducted to accounting managers of 181 manufacturing industry enterprises located in BIST, and 79 enterprises were answered. For the analysis of the data, the SPSS package program has used multiple regression analysis method. According to the findings obtained from the research; BIST manufacturing industry as strategic cost management approaches, the quality cost system, kaizen cost, activity-based cost, target cost approaches are high, while the use rate of the cost approach in the food life period is quite low. Factors affecting cost systems are identified as accounting experience, legal regulations, top management perspective, economic developments and technological developments.

Anahtar Kelimeler: