Importance of Strategic Cost Management in Airline Management: Implementation of Kaizen Costing in Turkish Cargo

Maict Deniz, Macit Armagan

Abstract: In this study, it has been investigated how cost minimization can be achieved by using airline companies' strategic cost management methods and using kaizen costing for production operations. Within the scope of the study, attempts were made to investigate the processes of the air cargo operations and the operation processes of the Turkish Cargo operation, how to integrate the costing processes, how to implement the practices to reduce costs, and what to do to eliminate the missing factors. As a result, an operation process model proposed in air cargo operations can be used to improve the cost of the operator.

Keywords: Air Cargo, Kaizen Costing, Strategic Cost