%0 Journal Article
%T Target Costing and Implementation Of Target Costing in A Production Company
%A Asl£¿ ER£¿NC£¿K DENDE£¿
%A Erkan DENDE£¿
%A £¿a£¿r£¿ K£¿RO£¿LU
%J -
%D 2019
%X At present, business have been maintaining their activity in growing competitive area and changing environmental circumstances. Especially, after 1980s, in consumers¡¯desires area with changing continuously. It depends on capacity of develeopment inventive and new products that expected by target market about the price and quality in order to sustain business¡¯ existence and their growth and offering to market besides other factors. Target cost management is one of the method that in order to meet the expectations of target markets¡¯ price and quality. This method has used by Japanese and American business as cost management tool by long time. The main purpose of this method is implemented to provide the quality, effectiveness and profitability differ from traditional costing method. In this paper, target cost management is determined as theoretically or practically
%K Maliyet Y£¿netimi
%K Hedef Maliyetleme
%K Hedef Maliyet
%K Hedef Kar
%U http://dergipark.org.tr/ohuiibf/issue/44847/507497