Ürün Yaşam Dönemi Maliyetleme Yönteminin İncelenmesi: Bir Vaka Analizi
Evaluating Product Life Cycle Costing Method: A Case Study

Summary/Abstract: Purpose – Product life cycle costing is a method, which has been employed since 1950s, and during that period product life cycles have been remarkably shortened as a result of today’s advanced production technologies and changing consumption patterns. Businesses with desire to carry on their operations, decide their costs, which products to manufacture and which not, or which product or machinery to buy/not to buy by employing numerous analyzing methods. Thus, due to the importance and the validity of this topic for the businesses, product life cycle costing and how it can be employed during the decision making of purchasing of a machinery has been analyzed in this article. Design/methodology/approach – Sample case method has been employed since it displays sensitivity on collecting data on costs and purchasing which are vital for businesses. Findings – In this study, it is confirmed that printer EA7Sadem brings more cost burden than printer Pax Seza 3D, despite its purchasing cost is lower than Pax Seza 3D, by the results of the analyses made on product life cycle costing. Discussion – Product life cycle costing analyses have become more of an issue during decision making process of purchasing and production, since it may cause serious losses if mentioned analyses are not carried out.

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