Maliyet Azaltım Kararı: Bütünsel Bir Yaklaşım

Maliyet azaltımı; kritik ve hassas bir süreçtir. En uygun kaliteyi, teslimat süresini ve fiyat seviyesini sağlayan diğer bir deyişle, müşteri tabanlı maliyet azaltımını sağlayan ve hedef karı gerçekleştiren gerekli maliyet azaltımının belirlenmesi; hedef maliyet sürecinin en önemli öğesidir. Açık olarak, genel üretim giderlerinin azaltılması; genel üretim giderlerinin ölçülmesi ve dağıtımındaki zorluklar göz önüne alındığında sofistike bir süreçtir. Bu çalışma, Faaliyet Tabanlı Maliyetleme, Analitik Hiyerarşi Prosesi, Kalite Fonksiyon Yayılımı ve Değer Endeksi temelli bütünsel bir yaklaşım kullanarak müşteri temelli maliyet azaltım alanlarının belirlenmesini amaçlamaktadır. Çalışmada sunulan model bütün endüstrilerde kullanılabilir ve model, Faaliyet Tabanlı Maliyetleme dışında diğer maliyet yöntemleri ile kullanılabilmektedir.

Anahtar Kelimeler:

Hedef Maliyetleme, Maliyet Azaltımı, Kalite Fonksiyon Yayılımı, Değer Endeksi, Faaliyet Tabanlı Maliyetleme

PDF

___

Adiano, Cindy - Roth, Aleda. V. (1994), “Beyond the House of Quality: Dynamic QFD”, Benchmarking for Quality Management & Technology, Vol. 1, No. 1, pp. 25-37.
Afonso, Paulo - Nunes, Manuel - Paisana, António - Braga, Ana (2008), “The Influence of Time-to-Market and Target Costing in the New Product Development Success”, International Journal of Production Economics, Vol.115, No. 2, pp. 559-68.
Akao, Yoji (1990), Quality Function Deployment: Integrating Customer Requirements into Product Design, Productivity Press, Cambridge.
Amara, Vamsee (1998), Target Costing for Product Re-Designing. Dissertation, Faculty of the Virginia Polytechnic Institute and State University, USA.
Ansari, Swenson - Bell, Jan - Okano, Hiroshi (2007), “Target Costing: Uncharted Research Territory”, In: Chapman C. S., Hopwood A. G., Shields, M. D., (Eds.). Handbook of Management Accounting Research. Elsevier, Amsterdam, pp. 507–530.
Baker, William. M. (1995), “The Missing Element in Cost Management: Competitive Target Costing”, Industrial Management, Vol. 37, No. 2, pp. 29–33.
Banker, Rajiv D. - Bardhan, Indranil R. - Chen, Tai-Yuan (2008), “The Role Of Manufacturing Practices In Mediating The Impact Of Activity-Based Costing On Plant Performance”, Accounting, Organizations and Society, Vol. 33, pp. 1–19.
Bhimani, Al - Neike, Cedrik (1999), “How Siemens Designed its Target Costing System to Redesign its Products”, Journal of Cost Management, Vol. 13, No. 4, July/August, pp. 28-34.
Butscher, Stephan A - Laker, Michael (2000), “Market-Driven Product Development. Marketing Management”, Vol. 9, No. 2, pp. 48-53.
Castellano, Joseph F - Young, Saul (2003), “Speed Splasher: An Interactive, Team-Based Target Costing Exercise”, Journal of Accounting Education, Vol. 21, No. 2, pp. 149–155.
Cohen, Louis (1995), Quality Function Deployment: How to Make QFD Work for You. Addison-Wesley Longman, Massachusetts (USA).
Cokins, Gary (2002), “Integrating Target Costing and ABC”, Cost Management, Vol. 16, No. 4, pp. 13–22.
Cooper Robin - Slagmulder, Regine (1997), Target Costing and Value Engineering, Productivity Press, Portland (USA).
Cooper, Robin (2002), “Target Costing for New Product Development”, Journal of Cost Management, Vol. 16, No. 3, May/June, pp. 5-12.
Cristiano, John J - Liker, Jeffrey K - White, Chelsea C (2000), “Customer-Driven Product Development through Quality Function Deployment in the U.S. and Japan”, Journal of Product Innovation Management, Vol. 17, pp. 286-308.
Cristiano, John J - Liker, Jeffrey K - White, Chelsea C (2001), “Key Factors in the Successful Application of Quality Function Deployment (QFD)”, IEEE Transactions on Engineering Management, Vol. 48, No. 1, pp. 81-95.
Davila, Antonio - Wouters, Marc (2004), “Designing Cost Competitive Technology Products through Cost Management”, Accounting Horizons, Vol. 18, No. 1, pp. 13–27.
Drury, Colin - Tayles, Mike (1994), “Product Costing In UK Manufacturing Organizations”, The European Accounting Review, Vol. 3, No. 3, pp. 443-469.
Fisher, Joseph (1995), “Implementing Target Costing”, Journal of Cost Management, Vol. 9, No. 2, pp. 50-59.
Franceschini, Fiorenzo (2002), Advanced Quality Function Deployment, St. Lucie Press, London.
Gandhinathan, R - Raviswaran, N - Suthakar, M (2004), “QFD- and VE-Enabled Target Costing: A Fuzzy Approach”, The International Journal of Quality & Reliability Management, Vol. 21, No. 9, pp. 1003-1011.
Han, S. Bruce - Chen, Shaw K - Ebrahimpour, Maling - Sodhi, Manbir S (2001), “A Conceptual QFD Planning Model”, The International Journal of Quality & Reliability Management, Vol. 18, No. 8, pp. 796-812.
Ho, Eng Shwe Sein Aye - Lai, Young-Jou - Chang, Shing I (1999), “An Integrated Group Decision-Making Approach To Quality Function Deployment”, IIE Transactions, Vol. 31, pp. 553-567.
Horvath, Peter - Gleich, Ronald - Schmidt, Sabine (1998), “Linking Target Costing To ABC at a US Automotive Supplier”, Journal of Cost Management, Vol. 12, No. 2, March/April, pp. 16-24.
Ibusuki, Ugo - Kaminski, Paulo Carlos (2007), “Product Development Process with Focus on Value Engineering and Target-Costing: A Case Study in an Automotive Company”, International Journal Production Economics, Vol. 105, pp. 459–474.
Innes, John - Mitchell, Falconer (1991), “ABC: A Survey of CIMA Members. Management Accounting”, Vol. 69, No. 9, pp. 28-30.
Jariri, Fereydoon - Zegordi, Seyed Hesameddin (2008), “Quality Function Deployment Planning for Platform Design”, The International Journal of Advanced Manufacturing Technology, Vol. 36, No.5/6, pp. 419-430.
Kaplan, Robert S - Anderson, Steven R (2004), “Time-Driven Activity-Based Costing”, Harvard Business Review, November, pp. 131-138.
Kato, Yutaka (1993), “Target Costing Support Systems: Lessons From Leading Japanese Companies”, Management Accounting Research, Vol. 4, pp. 33-47.
Kocsoy, Murat - Gurdal, Kadir - Karabayir, Mehmet Emin (2008), “Target Costing in Turkish Manufacturing Enterprises”, European Journal of Social Sciences, Vol. 7, No. 2, pp. 92-105.
Koons, Frederick J. (1994), “Applying ABC to Target Costs”, Transactions of the American Association of Cost Engineers, pp. 70-73.
Kuruuzum, Ayse- Atsan, Nuray (2002), “An Alternative Method to Measure Service Quality in Education Sector: The Analytic Hierarchy Process”, 11th Annual World Business Congress, July 10-14, Vol. 11, pp. 723-729.
Kwah, Driscole Ganye (2004), Target Costing in Swedish Firms – Fiction, Fad or Fact? An Empirical Study of Some Swedish Firm, Dissertation, Göteborg University, Sweden.
Lee, John Y (1994), “Use Target Costing To Improve Your Bottom-Line”, The CPA Journal, Vol. 64, No. 1, pp. 68–71.
Lu, Min Hua - Madu, Christian N - Kuei, Chu-hua - Winokur, Dena (1994), “Integrating QFD, AHP and Benchmarking in Strategic Marketing”, Journal of Business & Industrial Marketing, Vol. 9, No. 1, pp. 41-50.
Monden, Yasuhiro (1995), Cost Reduction Systems: Target Costing and Kaizen Costing. Productivity Press, Portland (USA). Nicholls, B (1992), “ABC in the UK - A Status Report”, Management Accounting, Vol. 70, No.5, pp. 22-28.
Omar, Abdul Rahman - Harding, Jenny A - Popplewell, Keith (1999), “Design for Customer Satisfaction: An Information Modeling Approach”, Integrated Manufacturing Systems, Vol. 10, No. 4, pp. 199-209.
Partovi, Fariborz Y (1999), “A Quality Function Deployment Approach to Strategic Capital Budgeting”, The Engineering Economist, Vol. 44, No. 3, pp. 239-260.
Prasad, Biren (1998), “Review of QFD and Related Deployment Techniques”, Journal of Manufacturing Systems, Vol.17, No. 3, pp. 221-34.
Sakurai, Michiharu (1995), “Past and Future of Japanese Management Accounting”, Journal of Cost Management, Vol. 9, No. 3, pp. 21-30.
Shank, John - Fisher, Joseph (1999), “Case Study: Target Costing As a Strategic Tool”, Sloan Management Review, Vol. 41, No. 1, pp. 73-83.
Shen, X.X. - Tan, K.C. - Xie, M. (2000), “Benchmarking in QFD for Quality Improvement. Benchmarking”, An International Journal, Vol. 7, No. 4, pp. 282-291.
Sireli, Yesim (2003), “Information System Product Development by Integration of Kano’s Customer Satisfaction Model with Quality Function Deployment”, Dissertation, Old Dominion University, USA.
Tanaka, M., (1989), “Cost Planning and Control Systems in The Design Phase of A New Product”, In: Monden, Y., M., Sakurai., (Eds.). Japanese Management Accounting: A World Class Approach to Profit Management, Productivity Press Cambridge, Massachusetts, pp. 49-71.
Tani, Takeyeki - Okano, Hiroshi - Shimizu, Nobumasa - Iwabuchi, Yoshihide - Fukuda, Junji - Cooray, Shiran (1994), “Target Cost Management in Japanese Companies: Current State of The Art”, Management Accounting Research, Vol. 5, pp. 67-81.
Walker, Mike (1999), “Attribute Based Costing for Decision Making”, Management Accounting, Vol. 77, No. 6, pp. 18-22.