STRATEJİK MALİYET YÖNETİMİ – HEDEF MALİYET – ETKİN VERİMLİLİK ÖLÇME VE DEĞERLENDİRME YÖNTEMİ OLARAK KAZUKİYO KURUSAWA AIPR MODELİNİN BİR KABLO ÜRETİM İŞLETMESİNDE UYGULANABİLİRLİLİĞİNE YÖNELİK UYGULAMALI ÇALIŞMA

Evaluating how efficient workforce, time and sources are used in cable production companies is one of the most important operations to do. Productivity can be defined as the relation between sources used in production and produced goods and services. Firstly a company should measure its productivity to be successful. Because, whether there is an increase in unmeasured level of productivity can’t be controlled. Many models can be seen in literature for productivity measurement in businesses. Some of them are inadequate in front of the economical developments and some of them were designed again or new models were created. Productivity of businesses can be monitored dynamically according to a base year in AIPR System of Kurosawa Model which is a total productivity and economic benefit model. Taking into account the all inputs and outputs in AIPR system, elimination of price increases, calculating not only productivity but also profitability and financial viability increase the efficiency of model. After the productivity measurement; it can enlighten the planning studies and making easy to take rational and strategic decisions in terms of managers. In our study, AIPR which is a Kurosawa Model was measured for productivity measurement of company.