İşletme Başarısında Maliyet Yönetiminin Rolü ve Maliyet Yönetiminde Yeni Yaklaşımlar (Ormancılık Açısından Bir Değerlendirme)

Abstract

Over the last two decades, a large number of enterprises in the developed countries have implemented advanced cost management systems in order to introduce effective cost management. A key driver for manufacturing change in the 1980s in that of customer choice, whereby customer are demanding new, more innovative products with greater variety. The attributes of quality, price and level of technology as seen as equally, which allow the manufacturers entry in to a market sector. To maintain or increase market share, enterprises seek new approaches in order to reducing cost. The public sector's enterprises are not aware about the going on developments at the private sector. For instance, at forest enterprises of the our country is not only the cost management, but also the determination of actual costs procedures have not been sufficiently carrying out so far. From this point of view, in this paper, both the role of cost management at enterprise success and the new approaches to the cost management have been theoretical investigated. In addition, the topic has been briefly examined here from point of forestry perspective. Keywords: Cost Management, Enterprise Success, New Costing Methods, Forestry.