TKY YAKLAŞIMININ İŞLETME MALİYET GELİŞİM SÜRECİ ÜZERİNE ETKİSİ VE BİR ÜRETİM İŞLETMESİNDE UYGULAMA

One of the most important issues for today’s firms is cost leadership. firms apply for modern methods of production and management to get cost advantage. on the other hand, it is a reality that operating costs show the extreme sensitivity to the modern methods of production and management. in this study, it is aimed to reveal operating cost development process of a manufacturing firm which adopts tqm and has quality management system certification show what kind of changes before certificate of quality and after the certification period on the basis of problem what kind of processes take place against tqm. the findings show that tqm has different effects on the production costs and operating expenses of the firm that apply. beside this, it is identified that providing benefits needs for a few years and in parallel with these years’ improvements in indicators increases, when the cost development process investigated.