Reducing Cost with Kaizen Costing Method and Example Application in a Textile Business

Şule Yıldırım; Alperen Yiğit

Makale detayları

Reducing Cost with Kaizen Costing Method and Example Application in a Textile Business

Yazarlar:

Şule Yıldırım | Alperen Yiğit

Yayıncı:

Alanya Alaaddin Keykubat Üniversitesi

Ana Başlıklar:

Üretim ve Operasyon Yönetimi

Dergi:

Alanya Akademik Bakış Vol.8 Issue 2, pp.427-440

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001318577

pISSN:

2651-4192

Anahtar kelimeler:

Özet:

 With the effect of technological and economic developments in the world on global competitive environments, businesses need to be able to provide effective results by reducing their costs day by day. One of the methods of reducing costs is the kaizen costing method. The kaizen cost system, which ensures that the cost minimizations that can be created should be used effectively in the processes and that the products produced are produced at low cost, without compromising their current quality, in line with the requested products and services, is an approach that covers all stages of production from the design stage. The purpose of this study is to determine the target cost of a product or service using the kaizen cost method and to achieve the desired cost minimization using the kaizen cost method in this direction. Kaizen cost management was applied by using the cost data of the examined enterprise. The production processes were examined, and it was determined how much cost should be reduced within the departments to reach the desired profit target of 18.

 With the effect of technological and economic developments in the world on global competitive environments, businesses need to be able to provide effective results by reducing their costs day by day. One of the methods of reducing costs is the kaizen costing method. The kaizen cost system, which ensures that the cost minimizations that can be created should be used effectively in the processes and that the products produced are produced at low cost, without compromising their current quality, in line with the requested products and services, is an approach that covers all stages of production from the design stage. The purpose of this study is to determine the target cost of a product or service using the kaizen cost method and to achieve the desired cost minimization using the kaizen cost method in this direction. Kaizen cost management was applied by using the cost data of the examined enterprise. The production processes were examined, and it was determined how much cost should be reduced within the departments to reach the desired profit target of 18.

 With the effect of technological and economic developments in the world on global competitive environments, businesses need to be able to provide effective results by reducing their costs day by day. One of the methods of reducing costs is the kaizen costing method. The kaizen cost system, which ensures that the cost minimizations that can be created should be used effectively in the processes and that the products produced are produced at low cost, without compromising their current quality, in line with the requested products and services, is an approach that covers all stages of production from the design stage. The purpose of this study is to determine the target cost of a product or service using the kaizen cost method and to achieve the desired cost minimization using the kaizen cost method in this direction. Kaizen cost management was applied by using the cost data of the examined enterprise. The production processes were examined, and it was determined how much cost should be reduced within the departments to reach the desired profit target of 18.

 Dünyada teknolojik ve ekonomik gelişmelerin küresel rekabet ortamlarına etkisi ile işletmelerin her geçen gün maliyetlerini daha da düşürerek etkin sonuçlar sağlayabilmesi gerekmektedir. Maliyetleri düşürme yöntemlerinden biri de kaizen maliyetleme yöntemidir. Oluşturulabilecek maliyet minimizasyonlarının süreçlerde nasıl etkin kullanılması gerektiği, üretilen ürünlerin düşük maliyetli olarak üretilmesine rağmen mevcut kalitesinden ödün vermeden, talep edilen ürün ve hizmet doğrultusunda sunulmasını sağlayan kaizen maliyet sistemi, tasarım aşamasından üretimin tüm aşamalarını kapsayarak inceleyen bir yaklaşımdır.Bu çalışmanın amacı kaizen maliyetleme yöntemi kullanılarak ürün ya da hizmetin hedef maliyetinin belirlenmesi ve bu doğrultuda istenilen maliyet minimizasyonuna uygun yöntemler kullanılarak ulaşılmasıdır. Çalışmada incelenen tekstil işletmesinin maliyet verileri kullanılarak kaizen maliyetleme yöntemi uygulanmıştır. Üretim süreçleri incelenmiş ve istenilen 18 oranındaki kâr hedefine ulaşılması için imalatta ilgili bölümler içerisinde ne kadarlık bir maliyet düşürülmesi gerektiği tespit edilmiştir.

Makale detayları

Reducing Cost with Kaizen Costing Method and Example Application in a Textile Business

Yazarlar:

Şule Yıldırım | Alperen Yiğit

Yayıncı:

Alanya Alaaddin Keykubat Üniversitesi

Ana Başlıklar:

Üretim ve Operasyon Yönetimi

Dergi:

Alanya Akademik Bakış Vol.8 Issue 2, pp.427-440

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001318577

pISSN:

2651-4192

Production Cost

Cost Management

Kaizen Costing

Target CostingÜretim Maliyetleri

Maliyet Yönetimi

Kaizen Maliyetleme

Hedef Maliyetleme

Sayı

Makale detayları

Yazarlar: Şule Yıldırım | Alperen Yiğit

Yayıncı: Alanya Alaaddin Keykubat Üniversitesi

Ana Başlıklar: Üretim ve Operasyon Yönetimi

Dergi: Alanya Akademik Bakış Vol.8 Issue 2, pp.427-440

Belge Tipi: Makale

Yayın Tarihi: 5/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001318577

pISSN: 2651-4192

Sayı

Yazarlar:

Şule Yıldırım | Alperen Yiğit

Yayıncı:

Alanya Alaaddin Keykubat Üniversitesi

Ana Başlıklar:

Üretim ve Operasyon Yönetimi

Dergi:

Alanya Akademik Bakış Vol.8 Issue 2, pp.427-440

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001318577

pISSN:

2651-4192