The precondition of gaining and sustaining competitive advantage for companies that operating today's competitive markets is the effective cost management. Because of price is determined by the markets, ways of increasing profits are productivity and cost reduction. Target costing is a strategic...

Bu çalışmanın amacı, Türk hazır giyim sektöründe hedef maliyet yönetim sisteminin uygulanabilirlik düzeyini ve bu düzey üzerinde çeşitli firma özelliklerinin etkilerini araştırmaktır. Araştırmamızın sonuçlarına göre, Türk Hazır Giyim Sektöründe “kesinlikle...

In a world where the competitiveness is the commune important value for all the firms, customers' choices and price are affecting deeply the firms and the industry. Price is not independent of the cost. Costing is also playing a major role in determining the valuable price for the market demand....