摘要：Businesses should make innovations for adapting to the changing situation, to gain competitive advantage and being market leader. Moreover, there is a strategic importance of new product development activities for adapting the business to the changing environment. Products have also a life cycle like human being. In this regard, a product is respectively being developed; manufactured, marketed and eventually completes its life. Today's improving technology makes the products' life cycle shorter and that situation forces business into realizing continuous product development activities. In this study, the usage of the life cycle costing approach has been shown as a decision making tool within the new product development activities. The approach has been applied according to the company's data working in the manufacturing sector. Additionally, the study's results have been supported by break-even point analysis. Furthermore, the case process has been supported with the activity based costing approach.
关键词：Life Cycle Costing, New Product Development, Strategic Cost Management.;Mamul Yaşam Seyri Maliyetleme, Yeni Mamul Geliştirme, Stratejik Maliyet Yönetimi
