Özet:

Abstract Enterprises have to outsource the most of goods and services that they need in order to continue their operations. It is due to the costs of outsourced goods and services represent a significant percentage within total costs. Given the current global economic circumstances, enterprises who are able to achieve cost savings in these items sustain a significant competitive advantage over their rivals. Among the strategic cost management techniques, Total Cost of Ownership (TCO) approach is accepted as an effective tool for such cost savings. The main purpose of this study is to forecast the willingness of use to TCO approach of manufacturing enterprises in Turkey, according to their applied level of importance to benefits and difficulties of this approach, using Logistic Regression Analysis. The survey which had been prepared for this purpose had been applied on 225 enterprises among the 500 Large Manufacturing Enterprises of Turkey, determined by Istanbul Chamber of Industry in 2010. Results showed that it had been observed that the benefits of TCO have no effect on enterprises decision making process while difficulties of this approach have negative effects.

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