Developing of a cost management information system for the global competitive environment

Ill ABSTRACT Accelerating globalizm event and as result of this, increasing the global competition has forced companies to think and act on a global dimension. Global dimension is passing through competitiveness by acquiring of a competitive advantage in the global competititive environment Primary condition of competitiveness in the global competitive environment is effectively and efficiently being accomplished the components such as quality, the low cost and speed that acquire competitive force to companies according to customers' needs. It has been needed a contemporary cost management information system to meet accurate, timely and relevant information needs to be relevant these subjects of companies. Because conventional cost information systems start too late and stop too soon, they are unable to supply these kinds of information needs to be relevant for determining, planing and controling cost and income, and measuring performance of companies that operate in the global competitive environment to deliver customers' needs in more cost-effective way. A lot of cost management approaches have been developed for removing kinds of these problems. These approaches have focused on definite promlems and haven'n taken into consideration as a whole. So, it is necessary to develop a contemporary cost management information system that include these approaches. The basis that will provideg this is also the approach of value chain. The basis of approach of value chain is the determining of value chains and their cost and income, and the measuring their performance, and planning, controling and managing of these in this basis. The goal of value chain-based cost management information system is accurately, timely and relevant to provide information needed for acquiring of companies to carry out their own activities in a more cost-effective way. That information is being supplied in the basis of value chain, business prosess and activities, and used in the arrangement of financial reports, cost management and measurement of income and performance. Value chain-bases cost management information system has been implemented in "Paşabahçe Cam A.Ş., Kırklareli Cam Plant" and observed its results.