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MALİYET YÖNETİMİ TEKNİKLERİNİN VE UYGULAMALARININ TEDARİK ZİNCİRİ AÇISINDAN DEĞERLENDİRİLMESİ

A CONSIDERATION OF COST MANAGEMENT TECHNIQUES AND IMPLEMENTATIONS FROM A SUPPLY CHAIN MANAGEMENT POINT OF VIEW

Journal Name:

  • İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi

Publication Year:

  • 2010

Key Words:

Keywords (Original Language):

Author NameUniversity of Author
Abstract (2. Language): 
As a result of globalization and changes in the market, new products arise and production costs vary depending on such changes. Traditional cost accounting system is insufficient to gather the information required to meet the needs of the change. Traditionally, many firms base their efforts in one or two functional groups in terms of cost management. Such attempt is utilized due to low levels of work and coordination. However new cost minimization techniques focus on supplychain management not limiting themselves to costs within the firm. The aim of this study is to reveal implemented cost management techniques and implementations in both buyer and supplier point of view.
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Abstract (Original Language): 
Küreselleşme ve beraberinde getirdiği değişimler, pazara sunulan yeni ürünlerin artmasına neden olurken, üretim maliyetlerinin yapısında da önemli değişmelere yol açmıştır. Geleneksel maliyet muhasebesi sistemi, değişimler karşısında işletme yönetiminin gereksinim duyduğu bilgi ihtiyacınısağlamada yetersiz kalmaktadır. Geleneksel olarak birçok işletme maliyet yönetimi ile ilgili çabalarınısadece işletme içinde bir ya da iki fonksiyonel grup üzerine odaklamaktadır. Bunun en büyük nedeni, daha az çaba ve koordinasyon gerektirmesidir. Fakat yeni nesil maliyet düşürme çabaları, sadece işletme içinde oluşan maliyetler ile sınırlıkalmayıp, işletme dışına çıkarak tedarik zinciri boyunca hem yukarıakım hem de aşağıakım bağlantılar ile ilgili faaliyetler sonucu oluşan maliyetleri de kapsamaktadır. Bu çalışmada, işletme bünyesinde uygulanan maliyet yönetim teknikleri ve uygulamalarının kapsamıhem alıcılarıhem de tedarikçileri içerecek şekilde genişletilerek değerlendirilmektedir.
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  • 17
83-104
  • Turkish

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