Under the target costing the integration of contemporary costing methods size cost effecti̇veness and implementation in hospitality enterprises

The resulting with globalization, economic and technological changes and developments, getting the competition to the global dimension as a result of the removal of economic borders, rapid changes in consumer demands and expectations, of a change in computer technology the development of new production technologies and control activities such as computer-aided flexible manufacturing systems, just in time manufacturing, computer-aided design caused businesses to lose control over price-setting power and prices to be determined in market. Furthermore, losing control over profits of business by the reason of shareholders' profit ended up with the only variable costs that they can control. All of these changes and developments has led both academics and administrators to the search of contemporary costing methods. These changes and developments experienced in the world are also affected hospitality sector. The pressure of the tour operators' prices in order to increase the occupancy rate and the profit pressures in order to satisfy shareholders leads to completely lose administrators' power to control over price and profit. To manage the costs that under control of accommodation enterprises in other words to provide cost effectiveness and minimization and thus are required to present customers' demands and expectations at the desired price and features level without sacrificing quality and to satisfy shareholders by increasing profitability. To achieve these goals is dependent to use one of the contemporary costing methods target costing in combination with other contemporary methods. The purpose of this study is to realise high quality, low cost and short time goals simultaneously in service production and to provide cost effectiveness and minimization by applying the target costing method in combination with other contemporary methods in order to adaptation of accommodation enterprices to these changes and developments and to increase their profit by satisfy both their customers and shareholders. With this purpose, study application was carried out in a five star accommodation enterprise operated in Alanya. In this study, production costs in 2013 of a accommodation enterprise determined by integrating target costing method together with value analysis and kaizen costing methods. The relative importance of service functions determined by applying value analysis to 382 hotel customers. Having been concluded that 1.091.877 TL should have minimised with the integration of three methods to make the target profit in 2014. Key Words: Accommodation Enterpreises, Contemporary Costing Methods, Target Costing, Kaizen Costing, Value Analysis.