That the accommodation managements could sustain their existences operating in a competition in which the sale price of services they provide is ascertained show parallelism with controls of their costs. In this context, accommodation managements should provide demands and expectations of customers with low cost, short time and high quality targets by realizing at the same time and level. That’s why, they have focused on target cost (TC) method which aims to present on cost level that actualizes targeted profit by protecting managements of cost before being realized, quality of service and its variety. TC confronts us as an important cost management method used in developing new product and service, and existent services and processes. TC method aims to compare the demands and expectations of customers with proportion of costs for the services the managements will provide and launch activities in this proportional balance. This study has been carried out for the five-star hotel managements and holiday villages operating in Antalya, which is the most important destination centre in Turkey of all the important tourism centers in world. This study has been put into practice in two steps. In first step, application and perception of TC have been ascertained by using survey method and face to face meeting. In the second step, by presenting how an application of TC is actualized in a accommodation management, the costs ascertained according to TC and actual costs have been compared.
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