A Research on Determination of Reasons for Applying and Not Applying Cost Management Systems of Manufacturing Enterprises Traded in ISE

43061

In this study, it is aimed to identify cost management systems (Activity Based Costing, Target Costing, Kaizen Costing, Quality Cost System, Just-in-Time Costing, Product Life Cycle Costing) and to determine purposes for implementation of cost management systems in companies and to determine the reasons for companies do not apply. For this purpose, the prepared survey implemented in 87 of 154 industrial companies which are traded in ISE in February of 2011. The survey results were evaluated using SPSS 15 package program. According to the results of the study, it is determined that the most applied method is Activity- Based Costing method and the least applied method is Product Life Cycle Costing method. In addition, companies convey that they take advantage of cost management systems in adequate levels and companies express the reason not to apply the cost management systems as not have enough knowledge of the systems

477

Cost Management , Activity Based Costing , Target Costing , Kaizen Cost System , Quality Cost System , Just , in , Time Costing , Product Life Cycle Costing

Journal Of Graduate School Of Social Sciences

496

Journal Of Graduate School Of Social Sciences