Özet:

Global rivalry, continual tecnological innovation and increasing pressure of change removed domination above quality, function and prices of products. These are datum for managers. Therefore, traditional cost accounting techniques couldn’t serve business enterprises strategic and rivalvary advantage target of todays business enterprises. For this reason, strategic cost management have become important than ever before.Strategic cost management (SCM), is the application of cost management techniques so that they sumultaneously improve the strategic position of a firm and reduce costs. It is about managing costs for both financial and competitive advantage, longer-term as well as short-term.SCM includes value chain analysis, strategic position analysis and cost drivers analysis. In our study each analysis in SCM and useful accounting matters were presented

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