The Determination of Application Level of Target and Kaizen Costing on the Industrial Enterprises Traded in the BIST

Rapid developments in technology, changing customer expectations, shorter product life cycles and increasing global competition especially in recent years forced to enterprises perform “low cost, short time and high quality” targets at the same time at the highest level. therefore, the businesses use cost management systems to achieve the objectives. the main purpose of the study is to demonstrate which industrial enterprises, traded in bist, apply target costing and kaizen costing. for this purpose, the prepared survey implemented in 87 of 154 industrial companies which are traded in bist. according to the results of this study, 28.7% of enterprises apply target costing, 36.8% of enterprises apply kaizen costing, 18.4% of them apply both target costing and kaizen costing.