Maliyet Yönetimi Yaklasimlari ve Devlet Orman Isletmelerinde Uygulanabilirliklerinin Arastirilmasi

Today, changing cost structures have made it impossible for businesses to produce and sell their goods with the approach phrased as "I would sell whatever I produce at whatever cost!". As a result of these developments, cost leadership has come to the fore as the main strategy of the globa...

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Bibliographic Details
Published in:Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2012-04 (54)
Main Authors: Ardiç, Muhammed, Turan Öndes, Öztürk, Atakan
Format: Article
Language:eng ; tur
Subjects:
Accounting
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Summary:Today, changing cost structures have made it impossible for businesses to produce and sell their goods with the approach phrased as "I would sell whatever I produce at whatever cost!". As a result of these developments, cost leadership has come to the fore as the main strategy of the global competitive environment. Chances of obtaining higher profitability and competitive power for State Forest Enterprises (SFEs), which have a limited power to increase the sales revenue, appear to depend highly upon the quality products and cost- reducing practices. This study the current situation of SFEs with regard to the cost management and the applicability of the alternative cost management approaches are evaluated. At the end of this study, which aimed to ascertain the applicability of cost management by taking into account the knowledge and views of the administrators and comptrollers in 27 Regional Forest Directorates (RFD) and 217 SFEs, it was found out that the practices of costing in SFEs do not conform to the cost accounting system and that increasing the effectiveness of economic objectives which finance the social and ecologic objectives depends on cost management.
ISSN:1304-0391
2146-3042