Hedef maliyetlerin belirlenmesine yönelik bir model önerisi
Yükleniyor...
Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Çevresel, ekonomik ve teknolojik dönüşümlerle ortaya çıkan globalleşme olgusu, işletmelerin de rekabet ortamlarında değişimleri gerekli kılmıştır. Değişen bu çevre, işletmeleri dört önemli hedefi aynı anda ve en yüksek düzeyde gerçekleştirmek zorunda bırakmıştır. İşletmeler katma değer yaratan, yüksek kaliteli, düşük maliyetli ürünleri müşteri istek ve beklentilerini karşılayacak biçimde en kısa zamanda tasarlayıp üretmek zorunda kalmışlardır. Geleneksel maliyet yöntemleri yetersiz kalmaya başlamış ve yeni maliyet yönetim teknikleri geliştirilmiştir. Bu noktada maliyet düşürme tekniklerinden biri olan Hedef Maliyetleme (HM), pazar ve müşteri odaklı stratejik bir maliyetleme yöntemi olarak ortaya çıkmıştır. HM, maliyetlerin henüz ortaya çıkmadan yönetilmesini ve kalite- den ödün tasarruf etmeden, hedeflenen karı gerçekleştirebilecek bir maliyet düzeyinde üretilmesini amaçlayan bir maliyet kontrol yöntemidir. Çalışmada, HM yönteminden istenilen faydanın sağlanabilmesi için Faaliyet Tabanlı Maliyetleme (FTM) sistemi ile beraber uygulanabilirliği ve hedef maliyetlerin belirlenmesi ve tahmin edilmesinde etkin olarak kullanılabilirliği incelenmiştir.
Globalization arisen with the fast transformations in economy and technology, is also accompanied consequential changes in the competition environment of the businesses. Global competititon environment obligated businesses to reach four important objectives at the same time and at the highest level. Businesses have had to design and produce high-quality, low cost products to meet customer requests and expectations as soon as possible. In this environment, conventional cost methods and cost-plus pricing strategies have became insuffi cient, therefore new cost management methods have been developed. One of these methods is Target Costing method. In that sense, target costing is seen as a market and customer oriented costing model. Target Costing is a method that aims to manage the costs before they realized and to realize target profi t at a level of realizable cost without making any concessions on quality. With regard to realizing these objectives, accuracy of the managerial decisions have to be increased. In this study states that target costing method can be realized in conjuction with the Activitybased costing method for ensuring the desired effi ciency of the target costing method. Furthermore, a target cost model based upon activity-based costing and activity-based budgeting, has been developed.
Globalization arisen with the fast transformations in economy and technology, is also accompanied consequential changes in the competition environment of the businesses. Global competititon environment obligated businesses to reach four important objectives at the same time and at the highest level. Businesses have had to design and produce high-quality, low cost products to meet customer requests and expectations as soon as possible. In this environment, conventional cost methods and cost-plus pricing strategies have became insuffi cient, therefore new cost management methods have been developed. One of these methods is Target Costing method. In that sense, target costing is seen as a market and customer oriented costing model. Target Costing is a method that aims to manage the costs before they realized and to realize target profi t at a level of realizable cost without making any concessions on quality. With regard to realizing these objectives, accuracy of the managerial decisions have to be increased. In this study states that target costing method can be realized in conjuction with the Activitybased costing method for ensuring the desired effi ciency of the target costing method. Furthermore, a target cost model based upon activity-based costing and activity-based budgeting, has been developed.
Açıklama
Anahtar Kelimeler
Maliyetleme, Hedef Maliyetleme, Faaliyet Tabanlı Maliyetleme, Costing, Target Costing, Activity Based Costing
Kaynak
İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
0
Sayı
51
Künye
Pazarçeviren, S. Y., & Celayir, D. (2014). Hedef Maliyetlerin Belirlenmesine Yönelik Bir Model Önerisi. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 0(51), 11 - 36.
