APPLICATION OF TARGET COSTING IN HYDROPNEUMATIC JACK PRODUCTION ENTERPRISE
Ulukan Buyukarikan
In the intensely competitive environment, classical cost management approaches could not meet customer demands and expectations. For this reason, enterprises that adopt a lean approach in Japan have developed the target costing method in cost management. The purpose of target costing is to strategically manage the business's profit throughout the life cycle of the product by developing a product that meets the consumer's needs and expectations. The study aims to show how the target costing method determines the resources used in production according to the product functions that reflect the customer expectations and needs and to determine the applicability of the method. In this context, target costing practice has been included in an enterprise producing hydropneumatic jacks in Konya province. As a result of the findings, expense areas that need to be controlled or whose functions should be improved according to the target cost index were determined. Target costing is geared towards customer needs, and expectations ensure that production
resources are directed towards customer satisfaction.
resources are directed towards customer satisfaction.
Kategorie:
Tom:
21
Rok:
2021
Wydanie:
3
Wydawnictwo:
ASBİ Abant Sosyal Bilimler Dergisi
Język:
turkish
Plik:
PDF, 339 KB
IPFS:
,
turkish, 2021
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