This document provides biographical information about Ümit Aydın, including his name, student ID number, and field of study as Civil Engineering. It then discusses strategic cost management and the importance of identifying non-value adding activities to efficiently use resources. Activity-based costing allows for more accurate unit costs and reflection of cost relationships. Strategic cost management allows costs to be managed in line with long-term plans and strategies to achieve desired results.

1. ÜMİT AYDIN
125093
CİVİL ENG.
Cost and Pricing Strategy
Strategic Cost Management:
Eliminating non-value activities to be identified and is the first essential enabling the
efficient utilization of resources.Then the unit cost Ramada more accurate results will
create activity-based costing as a more realistic approach, the causal relations to
properly reflect the principles depending on costs of these decisions, planning, and
control much healthier provides for.Cost of all activities to be conducted during a
period of life in order to cover the costs of handling, cost management is another
element that makes it strong. These features will allow the entire cost of the product's
expected profit rate level provides access. This definition will allow the achievement
of the targeted market share price calculated in accordance with the concept
overlaps with the target cost.Cost management as we briefly summarize these
efforts, the company's long-term plans to deliver the results that you want to arrive
(strategies) if introduced in the framework of strategic cost management is being
said.Effects of the business assets and will continue in the long term decisions, in
light of the long term strategy of cost data by granting review is a must.Within the
framework of this strategy, cost analysis gives very different results. John K. Shankar
and Vijay Govindarajan they apply to the more than 1,000 top executives and
summarized below are presented on a time cost analysis done from different angles
As a result interesting in terms of how that is achieved different results.In this case
the bicycle manufacturer from the special order proposal a short-term study profitable
as a bid görülmekteyk, the company's long-term marketing strategies, given the
proposal must be rejected, and even rethinking of strategies that will, in the light
product and market differentiation directed to the most appropriate is to be
determined .
RESULTS
World economic, technological and even political developments and competitive
conditions change so much production has been. On the other hand, has undergone
major changes in the cost structure.The total cost of the shares within the direct
nature of many costs drastically decreased the share of overall production costs have
risen dramatically.In this world of economic borders have ceased to live in the
markets for customers is dominant or price leadership or differentiation strategies can
stay up. Of the center is to reduce the cost of both strategies.

2. ÜMİT AYDIN
125093
CİVİL ENG.
In order to reduce costs is no longer just enough to keep it under control within the
company. Birperspektif viewed from a wide source of raw materials in the hands of
the consumer that the product until the end of life must be considered in a process of
time.Because a decision to be taken regarding this process affect each other like
dominoes, and the results can be seen in the business again. It does not create
value for the customer in the value chain of activities such as weeding will provide
cost savings of scarce resources in a more effective and efficient manner will be
utilized.All of these efforts Market-based costing, target costing and will coincide with
the philosophy. Certainly not to compromise the quality of all these efforts,
concessions
Aside from giving absolute continuous development and improvement is required.
Therefore, at a time when the cost of quality and production efforts in making
accurate cost management efforts is another dimension. Through these efforts, more
accurate unit costs are determined, better decision on costs is taken from
unnecessary activities, to get rid of waste, costs are reduced. But the effects will be
long-term decisions must be examined in the light of the identified strategies and
must be consistent with this strategy.