Özet:

Global competition, continual change in customer demand and technology and increasing pressure of change has removed domination of managers over quality, function and prices of products. Because of this, managers have started to manage their own work process and costs. Thus, strategic cost management comes to the discussion through the changing's on the management concepts.Strategic cost management is about managing costs for both financial and competitive advantage, long-term as well as short-term. It is the application of cost management techniques so that they simultaneously improve the strategic position of a company and reduce costs. It is investigated in our study the tools which are used in strategic cost management the costs of new products and extant products. Such tools as value engineering, quality function deployment, target costing and activity-based costing can be used in management cost of new products. Also activity based costing and kaizen costing are used in management cost of existing products

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