MALİYET KONTROL ARACI OLARAK HEDEF MALİYETLEME YÖNTEMİNİN TÜRK OTOMOTİV SANAYİNDE UYGULANABİLİRLİK DÜZEYİNİN İNCELENMESİ

Traditional cost management accounting in front of advancing technological innovations, because of losing its feature of giving important information to business management, the improving and applying systems of new cost and management accounting become compulsory. target costing system among strategic cost management systems is one of the most important cost management approaches. target costing is applied at the phase of design and development and thus the cost reduction is aimed at the first phase of product. the purpose of this study is to analyze level of application in turkish automotive sector by examining target costing system. in our study, level of application of target costing system in terms of turkish automotive companies was researched by the survey made in 249 companies. as a result of this research, companies did’nt apply target costing systems literally but it is seen that they have fulfilled some conditions which necessitate the applying this system.