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MALZEME AKIŞ MALİYET MUHASEBESİNİN TARIM MAKİNELERİ İŞLETMESİNDE UYGULANMASI

Yıl 2021, Sayı: 6, 19 - 35, 13.09.2021
https://doi.org/10.46236/jovosst.951953

Öz

Klasik maliyet muhasebesi yöntemlerinin işletme faaliyetlerinden oluşan çevresel maliyetleri ve bunların etkilerinin göz ardı etmesiyle, çevre yönetim muhasebesi yöntemleri gelişmiştir. Bu yöntemlerden biri olan malzeme akış maliyet muhasebesi (MAMM) üretim işletmelerinde malzeme, enerji ve veri akışlarını baştan sona eko-verimlilik fırsatlarına göre yapılandırmaktadır. MAMM malzeme ve enerji verimliliğini artırarak ekonomik ve ekolojik hedefleri bütünleştirmektedir. Yöntem 1980’li yıllarda Almanya’da ortaya çıkmış olup, 2000’li yıllarla birlikte Japonya’daki üretim işletmelerinde yaygın olarak kullanılmaya başlanmıştır.
MAMM malzeme ve enerji akışlarını fiziksel ve ekonomik açıdan görselleştirerek işletmenin finansal tablolarına ek olarak kritik alanlara işaret eden göstergeler sunmaktadır ve yönetsel karar verme ve problem çözme sürecinde kullanmak mümkündür. Çalışmada klasik maliyet muhasebesi uygulayan bir tarım makineleri işletmesinde, MAMM’ın üretim sürecindeki malzeme ve enerji kaynaklarındaki iyileştirmelerini ve yöntemin uygulanabilirliğini göstermek amaçlanmıştır. Bu bağlamda Konya ilinde tarım makineleri parçaları üretimi yapan bir işletmede MAMM uygulamasına yer verilmiştir. Elde edilen bulgular sonucunda üretim sürecindeki fiziki malzeme kayıp ve atıkları tespit edilmiştir. Daha sonraki aşamada malzeme akış maliyetlerinin dağılımı hesaplanmış ve üretim sürecinde iyileştirilmesi hedeflenen noktalar belirlenmiştir. Yönetim muhasebesi açısından MAMM’ın malzeme ve enerji akışlarını fiziksel ve ekonomik açıdan görselleştirmesi, işletmelerde kurumsal kaynak planlamasının ve kurumsal şeffaflığın geliştirilmesine katkıda bulunabilecektir.

Kaynakça

  • Abedi, Z. & Rahmatabadi, Y. D. (2014). “Material Flow Cost Accounting: An Appropriate Tool for Achieving Sustainable Development in the Manufacturing Process, Case Study: Azar Kavin Co”, 3nd Conference on Emerging Trends in Energy Conservation, Tehran, Iran, 1-10.
  • Chompu-Inwai, R., Jaimjit, B. & Premsuriyanunt, P. (2015). “A combination of material flow cost accounting and design of experiments techniques in an SME: the case of a wood products manufacturing company in northern Thailand”, Journal of Cleaner Production, 108, 1352-1364.
  • Christ, K. L. & Burritt, R. L. (2015). “Material flow cost accounting: a review and agenda for future research” Journal of Cleaner Production, 108, 1378-1389.
  • Christ, K. L. & Burritt, R. (2017). “Material flow cost accounting for food waste in the restaurant industry”, British Food Journal, 119(3), 600-612.
  • Dekamin, M. & Barmaki, M. (2019). “Implementation of material flow cost accounting (MFCA) in soybean production”, Journal of Cleaner Production, 210, 459-465.
  • Doorasamy, M., & Garbharran, H. L. (2015). “The effectiveness of using material flow cost accounting (MFCA) to identify non-product output costs”, Environmental economics, 6(2), 70-82.
  • Hakimi, A., Abedi, Z. & Dadashian, F. (2021). “Increasing Energy and Material Consumption Efficiency by Application of Material and Energy Flow Cost Accounting System (Case Study: Turbine Blade Production)”, Sustainability, 13(9), 4832.
  • Hyršlová, J., Vágner, M. & Palásek, J. (2011). “Material flow cost accounting (Mfca)–tool for the optimization of corporate production processes”, Business, Management and Education, 9(1), 5-18.
  • Ichimura, H. & Takakuwa, S. (2013). “Decision making on manufacturing system from the perspective of material flow cost accounting”, Winter Simulations Conference (WSC), Washington, USA, 1973-1983.
  • IFU (Institute for Environmental IT) (2021). What is material flow cost accounting?, https://www.ifu.com/en/umberto/mfca/, (Erişim Tarihi 12.05.2021).
  • Ingaldi, M. & Tatar, D. K. (2016). „Environmental Management & Audit 4”, Jereb, B., Kukovič, D. (Ed.), Material Flow Cost Accounting içinde (87-106), Poland: Scientific Publishing Hub.
  • IPOINT (2015). Material Flow Cost Accounting: Resource Efficiency Made Simple, https://www.ipoint-systems.com/blog/material-flow-cost-accounting-resource-efficiency-made-simple/, (Erişim Tarihi 12.05.2021).
  • Kawalla, C., Berkel, W., Kawalla, R., Höck, M., & Ligarski, M. (2018). “Material flow cost accounting analysis of twin-roll casting magnesium strips”, Procedia Manufacturing, 15, 193-200.
  • Kıllı, M. & Gülmez, C. (2020). “Çevresel Performansı İyileştirme ve Maliyet Tasarrufu Sağlama Aracı Olarak Malzeme Akış Maliyet Muhasebesi: Bir Üretim İşletmesinde Örnek Uygulama”, Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(2), 71-90.
  • Kokubu, K. & Nakajima, M. (2004). “Michiyasu material flow cost accounting in Japan: A new trend of environmental management accounting practice”, Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore. 1-16.
  • Kokubu, K. & Tachikawa, H. (2013). “Handbook of Sustainable Engineering”, Kauffman, J., Lee, K.-M. (Ed.), Material flow cost accounting: significance and practical approach içinde (351-369), Netherlands: Springer.
  • Nakajima, M. (2015). 1Material flow cost accounting needs to collaborate with data science to establish sustainable management”, 2nd Asia-Pacific World Congress on Computer Science and Engineering (APWC on CSE), Nadi, Fiji, 1-5.
  • Nakajima, M., Kimura, A. & Wagner, B. (2015). “Introduction of material flow cost accounting (MFCA) to the supply chain: a questionnaire study on the challenges of constructing a low-carbon supply chain to promote resource efficiency”, Journal of Cleaner Production, 108, 1302-1309.
  • Özçelik, F. (2017). “Çevre yönetim muhasebesi uygulamalari için yeni bir yaklaşim malzeme akiş maliyet muhasebesi”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 13(4), 927-948.
  • Prox, M. (2015). “Material flow cost accounting extended to the supply chain–challenges, benefits and links to life cycle engineering”, The 22nd CIRP Conference on Life Cycle Engineering Sydney, Australia, 486-491.
  • Rieckhof, R., Bergmann, A. & Guenther, E. (2015). “Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy”, Journal of Cleaner Production, 108, 1262-1278.
  • Schaltegger, S. & Zvezdov, D. (2015). “Expanding material flow cost accounting. Framework, review and potentials”, Journal of Cleaner Production, 108, 1333-1341.
  • Schmidt, A., Götze, U. & Sygulla, R. (2015). “Extending the scope of Material Flow Cost Accounting–methodical refinements and use case”, Journal of Cleaner Production, 108, 1320-1332.
  • Strobel M. ve Redmann C. (2002). “Flow cost accounting, an accounting approach based on the actual flows of materials”, Bennett M., Bouma J.J. (Ed.), Environmental management accounting: informational and institutional developments, içinde (67-82), Dordrecht: Springer.
  • Süklüm, N. (2019). “Bir Çevre Yönetim Muhasebesi Aracı: Malzeme Akış Maliyet Muhasebesi”, Idea Studies Journal, 5(10), 27-39.
  • Syarif, A. M. & Novita, N. (2019). “Environmental management accounting with material flow cost accounting: strategy of environmental management in Small and Medium-sized Enterprises production activities”, Indonesian Management and Accounting Research, 17(2), 143-167.
  • Sygulla, R., Bierer, A. & Götze, U. (2011). “Material flow cost accounting–proposals for improving the evaluation of monetary effects of resource saving process designs” The 44th Conference on Manufacturing Systems, Wisconsin, USA, 1-16.
  • Van Raaij, E.M., Vernooij, M.J. & Van Triest, S. (2003). “The implementation of customer profitability analysis: A case study”, Industrial marketing management, 32(7), 573-583.
  • Walz, M., & Günther, E. (2020). “What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis”, Journal of Industrial Ecology. 9, 1-21.
  • Wohlgemuth, V. & Lütje, A. (2018). “Using the Method of Material Flow Cost Accounting (MFCA) to quantify Industrial Organic Waste Streams for Energetic Utilization”, International Workshop“Ecological sustainable waste management–energetic utilization of organic waste (Biowaste4E), Kenitra, Morocco, 1-9.
  • Yagi, M. & Kokubu, K. (2018). “Corporate material flow management in Thailand: The way to material flow cost accounting”, Journal of Cleaner Production, 198, 763-775.
  • Yereli, A. N. & Yakın, V. (2009). “Çevresel Yönetim Muhasebesi Aracı Olarak Malzeme Akış Maliyet Muhasebesi Yöntemi”, Muhasebe ve Denetime Bakış, 8(27), 198, 69-90.

APPLICATION OF MATERIAL FLOW COST ACCOUNTING IN AGRICULTURAL MACHINERY PLANT

Yıl 2021, Sayı: 6, 19 - 35, 13.09.2021
https://doi.org/10.46236/jovosst.951953

Öz

Environmental management accounting methods have developed with the classical cost accounting methods ignoring the environmental costs of business activities and their effects. One of these methods is material flow cost accounting (MFCA). The MFCA structures material, energy, and data flow in manufacturing enterprises from start to finish according to eco-efficiency opportunities. The MFCA integrates economic and ecological targets by increasing material and energy efficiency. This method emerged in Germany in the 1980s and started to be widely used in production enterprises in Japan in the 2000s. By visualizing material and energy flows physically and economically, MAMM provides indicators that point to critical areas in addition to the financial statements of the enterprise, and it is possible to use them in the process of managerial decision making and problem-solving. This study, it is aimed to show the improvements of the MFCA in material and energy resources in the production process and the applicability of the method. This study applied an agricultural machinery plant using classical cost accounting. In this context, the MFCA application has been included in a plant that produces agricultural machinery parts in Konya. As a result of the findings, physical material losses and wastes in the production process were determined. In the next stage, the distribution of material flow costs was calculated, and the points to be improved in the production process were determined. In terms of management accounting, MFCA will contribute to the physical and economic visualization of material and energy flows, enterprise resource planning in enterprises, and improving corporate transparency.

Kaynakça

  • Abedi, Z. & Rahmatabadi, Y. D. (2014). “Material Flow Cost Accounting: An Appropriate Tool for Achieving Sustainable Development in the Manufacturing Process, Case Study: Azar Kavin Co”, 3nd Conference on Emerging Trends in Energy Conservation, Tehran, Iran, 1-10.
  • Chompu-Inwai, R., Jaimjit, B. & Premsuriyanunt, P. (2015). “A combination of material flow cost accounting and design of experiments techniques in an SME: the case of a wood products manufacturing company in northern Thailand”, Journal of Cleaner Production, 108, 1352-1364.
  • Christ, K. L. & Burritt, R. L. (2015). “Material flow cost accounting: a review and agenda for future research” Journal of Cleaner Production, 108, 1378-1389.
  • Christ, K. L. & Burritt, R. (2017). “Material flow cost accounting for food waste in the restaurant industry”, British Food Journal, 119(3), 600-612.
  • Dekamin, M. & Barmaki, M. (2019). “Implementation of material flow cost accounting (MFCA) in soybean production”, Journal of Cleaner Production, 210, 459-465.
  • Doorasamy, M., & Garbharran, H. L. (2015). “The effectiveness of using material flow cost accounting (MFCA) to identify non-product output costs”, Environmental economics, 6(2), 70-82.
  • Hakimi, A., Abedi, Z. & Dadashian, F. (2021). “Increasing Energy and Material Consumption Efficiency by Application of Material and Energy Flow Cost Accounting System (Case Study: Turbine Blade Production)”, Sustainability, 13(9), 4832.
  • Hyršlová, J., Vágner, M. & Palásek, J. (2011). “Material flow cost accounting (Mfca)–tool for the optimization of corporate production processes”, Business, Management and Education, 9(1), 5-18.
  • Ichimura, H. & Takakuwa, S. (2013). “Decision making on manufacturing system from the perspective of material flow cost accounting”, Winter Simulations Conference (WSC), Washington, USA, 1973-1983.
  • IFU (Institute for Environmental IT) (2021). What is material flow cost accounting?, https://www.ifu.com/en/umberto/mfca/, (Erişim Tarihi 12.05.2021).
  • Ingaldi, M. & Tatar, D. K. (2016). „Environmental Management & Audit 4”, Jereb, B., Kukovič, D. (Ed.), Material Flow Cost Accounting içinde (87-106), Poland: Scientific Publishing Hub.
  • IPOINT (2015). Material Flow Cost Accounting: Resource Efficiency Made Simple, https://www.ipoint-systems.com/blog/material-flow-cost-accounting-resource-efficiency-made-simple/, (Erişim Tarihi 12.05.2021).
  • Kawalla, C., Berkel, W., Kawalla, R., Höck, M., & Ligarski, M. (2018). “Material flow cost accounting analysis of twin-roll casting magnesium strips”, Procedia Manufacturing, 15, 193-200.
  • Kıllı, M. & Gülmez, C. (2020). “Çevresel Performansı İyileştirme ve Maliyet Tasarrufu Sağlama Aracı Olarak Malzeme Akış Maliyet Muhasebesi: Bir Üretim İşletmesinde Örnek Uygulama”, Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(2), 71-90.
  • Kokubu, K. & Nakajima, M. (2004). “Michiyasu material flow cost accounting in Japan: A new trend of environmental management accounting practice”, Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore. 1-16.
  • Kokubu, K. & Tachikawa, H. (2013). “Handbook of Sustainable Engineering”, Kauffman, J., Lee, K.-M. (Ed.), Material flow cost accounting: significance and practical approach içinde (351-369), Netherlands: Springer.
  • Nakajima, M. (2015). 1Material flow cost accounting needs to collaborate with data science to establish sustainable management”, 2nd Asia-Pacific World Congress on Computer Science and Engineering (APWC on CSE), Nadi, Fiji, 1-5.
  • Nakajima, M., Kimura, A. & Wagner, B. (2015). “Introduction of material flow cost accounting (MFCA) to the supply chain: a questionnaire study on the challenges of constructing a low-carbon supply chain to promote resource efficiency”, Journal of Cleaner Production, 108, 1302-1309.
  • Özçelik, F. (2017). “Çevre yönetim muhasebesi uygulamalari için yeni bir yaklaşim malzeme akiş maliyet muhasebesi”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 13(4), 927-948.
  • Prox, M. (2015). “Material flow cost accounting extended to the supply chain–challenges, benefits and links to life cycle engineering”, The 22nd CIRP Conference on Life Cycle Engineering Sydney, Australia, 486-491.
  • Rieckhof, R., Bergmann, A. & Guenther, E. (2015). “Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy”, Journal of Cleaner Production, 108, 1262-1278.
  • Schaltegger, S. & Zvezdov, D. (2015). “Expanding material flow cost accounting. Framework, review and potentials”, Journal of Cleaner Production, 108, 1333-1341.
  • Schmidt, A., Götze, U. & Sygulla, R. (2015). “Extending the scope of Material Flow Cost Accounting–methodical refinements and use case”, Journal of Cleaner Production, 108, 1320-1332.
  • Strobel M. ve Redmann C. (2002). “Flow cost accounting, an accounting approach based on the actual flows of materials”, Bennett M., Bouma J.J. (Ed.), Environmental management accounting: informational and institutional developments, içinde (67-82), Dordrecht: Springer.
  • Süklüm, N. (2019). “Bir Çevre Yönetim Muhasebesi Aracı: Malzeme Akış Maliyet Muhasebesi”, Idea Studies Journal, 5(10), 27-39.
  • Syarif, A. M. & Novita, N. (2019). “Environmental management accounting with material flow cost accounting: strategy of environmental management in Small and Medium-sized Enterprises production activities”, Indonesian Management and Accounting Research, 17(2), 143-167.
  • Sygulla, R., Bierer, A. & Götze, U. (2011). “Material flow cost accounting–proposals for improving the evaluation of monetary effects of resource saving process designs” The 44th Conference on Manufacturing Systems, Wisconsin, USA, 1-16.
  • Van Raaij, E.M., Vernooij, M.J. & Van Triest, S. (2003). “The implementation of customer profitability analysis: A case study”, Industrial marketing management, 32(7), 573-583.
  • Walz, M., & Günther, E. (2020). “What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis”, Journal of Industrial Ecology. 9, 1-21.
  • Wohlgemuth, V. & Lütje, A. (2018). “Using the Method of Material Flow Cost Accounting (MFCA) to quantify Industrial Organic Waste Streams for Energetic Utilization”, International Workshop“Ecological sustainable waste management–energetic utilization of organic waste (Biowaste4E), Kenitra, Morocco, 1-9.
  • Yagi, M. & Kokubu, K. (2018). “Corporate material flow management in Thailand: The way to material flow cost accounting”, Journal of Cleaner Production, 198, 763-775.
  • Yereli, A. N. & Yakın, V. (2009). “Çevresel Yönetim Muhasebesi Aracı Olarak Malzeme Akış Maliyet Muhasebesi Yöntemi”, Muhasebe ve Denetime Bakış, 8(27), 198, 69-90.
Toplam 32 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Ulukan Büyükarıkan 0000-0002-1539-7157

Yayımlanma Tarihi 13 Eylül 2021
Gönderilme Tarihi 14 Haziran 2021
Yayımlandığı Sayı Yıl 2021 Sayı: 6

Kaynak Göster

APA Büyükarıkan, U. (2021). MALZEME AKIŞ MALİYET MUHASEBESİNİN TARIM MAKİNELERİ İŞLETMESİNDE UYGULANMASI. Türkiye Mesleki Ve Sosyal Bilimler Dergisi(6), 19-35. https://doi.org/10.46236/jovosst.951953