Applicability of Target Costing, Value Engineering and Kaizen Costing Trio Together in Tea Companies
Journal: Kırıkkale Üniversitesi Sosyal Bilimler Dergisi - Kirikkale University Journal of Social Sciences (Vol.7, No. 2)Publication Date: 2017-07-15
Authors : Ahmet Terzi;
Page : 221-248
Keywords : Target Costing; Value Engineering; Kaizen Costing; JEL Classification Codes: M41; M49;
Abstract
This study, investigates the applicability of the methods of target costing, value engineering and kaizen costing trio together to reduce costing in tea companies. During the fieldwork a survey was conducted in 92 tea companies. The findings were analized through SPSS22. The collected data show that all methods are applicable together in reducing the cost. However, the study also shows taht ther is no professional managers in companies, workers do not have sufficient data on the methods and Çaykur's strong exist once in the market hardens the methods' application.
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Last modified: 2017-09-08 06:39:14