@article{2017,title={Applicability of Target Costing Among Small and Medium Enterprises A survey in Istanbul Ikitelli Organized Industrial Zone},abstractNode={Despite target costing technique entered the literatures in the mid-1990s, it has been one of the contradictive topic. However, discussions related to target costing technique have been realized at the conceptual and theoretical level and the studies that have been done, have covered large industrial firms. Competition and technological developments do not only affect large firms besides it effects Small and Medium Enterprises (SMEs) that are one of the cornerstones of employment and economy. In this respect, it is necessity for SMEs to implement strategic cost management such as target costing to survive in competitive environment. The aim of the study is to determine the basic differences between those SMEs which apply target costing and those which do not apply, in terms of applicability and application degree and to analyze applicability of the technique. In our study, SMEs that operate in manufacturing sector in Istanbul İkitelli Organize Sanayi Bölgesi has been included in the scope of the research. Consequently, target costs are not known enough among the SMEs despite some of the principles of the target costing technique has been implemented by SMEs. In this respect, target costing technique will be implemented many SMEs with the increase of accounting and cost knowledge levels of SMEs managers and employees.},author={Nabi KÜÇÜKGERGERLİ},year={2017},journal={Journal of Academic Value Studies (JAVStudies)}}