Proposal of a model of accounting information system based on target costing and its fi̇rm application

This study aims to propose a model related to accounting information system based on target costing and analyze the model's firm application. Moreover, costing management, costing management systems, and contemporary costing systems were explicated(explained) as related to the issue. In addition, accounting information system and target costing were explored in detail in order to form a basis of the study and a model proposal was presented as a result of the combination of these two issues. The study consists of three parts. The first and second parts include the theoretical framework of the study. As for the third part of the study, an information system model based on target costing was introduced, firm application of this model was executed, and suggestions were given after analyzing the results of the application.