Maliyet yönetiminin davranışsal yönü: Son beş yıllık literatür taramaları

Effective cost management is considered one of the important pillars specifically for running a successful business or organization. Cost management is the overall process of preparing budgets, managing, controlling and the overall cost (directly or indirectly) that is associated with a project. This research paper examined the behavioural aspect of cost management in SMEs in Turkey. For this purpose the research collected data based on a secondary approach, the studies were selected based on a keyword search strategy. A total of 10 studies were recruited for a systematic review of the literature. The findings of the study show that environmental measures, leadership support, organizational culture and training and development can lead to cost management within Turkish organisations. These factors play a crucial role in informed decision-making and cost management. The positive impact of all these factors on cost management practices suggests a roadmap for strategic interventions. The need to deploy effective leadership, and environmental strategies and enforce the participation of employees in decision- making processes, the collaborative organizational culture and participative leadership style within an organization can lead to an informed decision-making process that can consequently help in cost management effectively. Keywords: Cost, Behavioral Cost Management, Behavioral Aspect, Effective Cost Management, The Decision Of Cost Management, Small And Medium-Sized Business, Organizational Structure And Cost Management.