It is concluded that the standard costing is still used in the automotive industry in Turkey, despite a general belief
by some academicians who argue that the standard costing is out of date. The twelve primary firms among the
thirteen who responded to the questionnaire have reported that they use standard costing. 280 supplier firms which
operate in the organized industrial zones are selected, and 71% of the responded firms use standard costing. The
majority of non-users are local small firms. In total, in the Turkish automotive industry, the usage of standard
costing is 74% among all the firms which have responded to the survey. This result is similar to the ones in the UK
(Drury et al., 1993), Malaysia (Sulaiman et al., 2005), and Dubai (Marie et al., 2010) that studied the
manufacturing sector.