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Abstract


Comparıson Of Targetıng Costıng And Kaızen Costıng Methods For Strategıc Cost Management

The ability of businesses to survive, adapt to changing world conditions and gain competitive advantage in a global competitive environment depends on effective control and management of costs. In this direction, determining the strategies of the companies in the global competitive environment is important in terms of strategic cost management enterprises expressed as the application of cost management techniques developed in order to achieve the goal of cost reduction. In this environment where the competition is intense and ruthless, enterprises operating in accordance with the strategic management concept have seen that the production and cost systems in the classical sense are inadequate in achieving the objectives. Modern cost methods have emerged in the direction of these changes and developments coming to the square. These methods are mainly targeted costing methods and kaizen costing methods. Target costing is a method of costing based on the principle that the target profit is derived from the target sales price as the target cost in the production of products adopting the principle of managing costs before they occur. The Kaizen Costing method is based on the reduction of costs in the production process and the prevention of waste. In this respect, our main aim of our study is to compare and compare the target cost and the Kaizen cost methods from the modern cost methods in terms of strategic cost management



Keywords
Strategic Cost Management, Target Costing, Kaizen Costing



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