Stratejik yönetim muhasebesi kapsamında mamul yaşam seyri maliyetlemenin diğer maliyetleme teknikleri ile ilişkisi

Abstract

The current cost and management accounting systems have begun to be questioned for such reasons as the technological developments in recent years, the increasing competition environment in the enterprises, changes in the production technologies, changes in market conditions, the tendency towards customer oriented production understanding, the prominence of customer satisfaction, the necessity of enterprises’ driving the new products to market with better quality and lower cost, and shortened life spans. For these reasons, strategic management accounting and techniques have come to the fore for better planning, management and control of costs. The cost of a product that is produced in this changing environment and the life in the process that goes from production to disappearance has become important for the operating companies. For this reason, the desire to know the cost of a product during the period from the production stage to the disappearance for a company has increased steadily. The life-cycle costing technique from strategic management accounting techniques meets this need. On the other hand, there are strategic management accounting techniques developed to reduce and more accurately detect product costs. Generally, these methods have been developed for the inadequacy of existing systems and for similar purposes. In this context, although strategic management accounting techniques have some different aspects, they have similar features and objectives as well. The purpose of this study is to demonstrate the relevance of the product life cycle costing technique to other techniques after briefly providing information on strategic management accounting techniques.