Özet:

(Simultaneous Usage of Supply Chaın Management and Target Costing) Realization of the direct effects of supply chain strategies, which have been practiced recently, on competitive power of businesses lead both academic and business world to focus in the field of supply chains. Challenges like strengthening competition, globalization, rapid development of technology and shortening product life cycles drive businesses to revise their supply chain strategies. In order to compete in these conditions, businesses have to manage supply chains effectively. This effective management should constitute both collaboration of the activities through the members of supply chain and controlling the supply chain costs. In this context, it should be noticed that concepts of supply chain management and target costing should employed together. This study firstly tries to give a general insight of literature on supply chain management and target costing. Then, in order to support literature, a qualitative study focused on target costing was conducted at a company operating in Izmir, and using the data from study, it is discussed that the usage of target costing as a tool of supply chain management.

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