Analysis of target costing method within the scope of strategic cost management and a practıce in production busıness

In the application part of this thesis study titled "Analysis of Target Costing Method Within The Scope of Strategic Cost Management and A Practıce In Production Busıness", a dried fig production enterprise that continues its activities in Aydın province has been examined. The aim of the study is to make Target Costing analysis and determine the differences according to traditional methods in the unnamed dried fig production establishment, based on the data of the firm, based on the September data, where the work intensity is high, depending on the production of dried figs. In the light of the stated objectives, firstly, the general principles of traditional cost accounting and the transition to strategic cost management, then the target costing method within the scope of strategic cost management has been discussed with the necessary literature research. It is accepted as the main hypothesis in this thesis study that the target costing method is more beneficial than the traditional methods and provides the correct information, and the analysis of this hypothesis was made in the determined dried fig production establishment. In the study, primary and secondary data were used and a case study was applied as a method in terms of accuracy, reliability demand and intent compatibility. Primary data were obtained as a result of the observations, interviews and examinations made in the enterprise. Literature data that includes domestic and foreign sources are secondary data.