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Maliyet Yönetiminde Verimlilik Muhasebesi

Year 2020, Volume: 24 Issue: 1, 415 - 428, 15.03.2020

Abstract

Verimlilik Muhasebesi (VM), bir işletmenin performansının ölçülmesinde faaliyetlerinin verimliliği üzerinde durmaktadır. Verim, satış gelirlerinden direkt malzeme maliyetleri çıkarılarak hesaplanmaktadır. VM, işletmelerin performanslarındaki artışın, dolayısıyla kârlarındaki artışın, sistemlerindeki kısıtlamaları etkili bir şekilde yönetmeye bağlı olduğunu savunmaktadır. Kısıtlamaları etkin bir şekilde yönetirken, üretim sürecinde kısıtlamanın söz konusu üretim aşaması için hesaplanan kısıtlı süre başına verimlilik oranı, etkinlik ve karlılık açısından çok önemlidir. Makalenin amacı, üretim yönetimi sürecinin birçok aşamasında karşılaşılan sorunlara basit çözümler sunan VM’nin gerek akademik çalışmalarda gerekse uygulamada daha fazla yer alması gerektiğini vurgulamaktır. Bu amaçla VM kavramı, kuralları ve özellikleri bir örnekle birlikte anlatılmaktadır.

References

  • Anwarul, I.K.M., (2015). “Throughput Accounting: A Case Study.” International Journal of Finance and Banking Research. Vol. 1, No. 2, pp. 19-23.
  • Boyd L., Gupta M., (2004). “Constraints management What is the theory?” A Article in International Journal of Operations & Production Management, Vol. 24 No. 4, 2004 pp. 350-371.
  • Büyükmirza, K., (2003). Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
  • Büyükyılmaz, O., ve Gürkan, S. (2009). “Süreçlerde en zayıf halkanın bulunması kısıtlar teorisi”. ZKÜ Sosyal Bilimler Dergisi, 5(9), 177-195.
  • Çakıcı, C. (2006) “Süper Değişken Maliyetleme (Throughput Costing)”, Mufad Journal, Sayı 30, Nisan, ss.102-111.
  • Draziclutilsky, I., Livoic, D. and Markovic M., (2018). “Throughput Accounting: Profit Focused Cost Accounting Method”, Interdisciplinary Management Resarch, XIV, 1381-1395.
  • Dugdale, D., Jones, T.C., (1998). “Throughput Accounting: Transforming Practices?”, British Accounting Review, 30, 203–220.
  • Elsukova, T.V. (2015), “Lean Accounting and Throughput Accounting: An Integrated Approach”, Mediterranean Journal of Social Sciences, MCSER Publishing, Rome-Italy Vol 6 No 3, pp. 83-87.
  • Goldratt, E. M., & Cox, J. (2012). Amaç-sürekli iyileştirme süreci [The goal-a process of ongoing improvement (Orijinal Baskı 1984)]. (Çev. Dicleli, A. B.) İstanbul: Optimist Yayınlar.
  • Gupta, A., Bhardwaj, A., & Kanda, A. (2010). “Fundemental concepts of theory of constraints: An emerging philosophy”. World Academy of Science, Engineering and Technology, 70, 687-694.
  • Gupta, C. M., & Boyd, L. H. (2008). “Theory of constraints: a theory for operations management”. International Journal of Operations & Production Management, 28(10), 991-1012.
  • Gupta, M., & Snyder, D. (2009). “Comparing TOC with MRP and JIT: a literatüre review”. International Journal of Production Research, 47(13), 3705-3739.
  • Jackman, S., (2008). “Innovations in Management Accounting Research & Practice: Whatever happened to Throughput Accounting?”, Paper presented at the EIASM 6th Conference on new directions in management accounting, Brussels, December 15-17, pp.1-23
  • Lockamy III, A., Spencer, M. S. (1998). “Performance measurement in a theory of constraints environment”. International Journal of Production Research, 38(8), 2045-2060.
  • Mabin, V.J., & Balderstone, S.J. (2003). “The performance of the theory of constraints methodology analysis and discussion of successful TOC applications”. International Journal of Operations & Production Management, 23(6), 568-595.
  • Parkhi, S., Tamraparni, M. and Punjabi L., (2015). “Throughput accounting: an overview and framework”, Int. J. Services and Operations Management, Vol. X, No. Y, xxxx, 1-20.
  • Pegels, C. C., & Watrous, C. (2005). “Application of the theory of constraints to a bottleneck operation in a manufacturing plant”. Journal of Manufacturing Technology Management, 16(3), 302-311.
  • Petr N., Šarka P., Dušan H., Boris P. (2016). “Comparıson Of Managerial Implications For Utilization Of Variable Costing And Throughput Accouting Methods”, Istrazivanja i Projektovanja za Privredu 14(3):351-360
  • Pretorius, P.J. (2004). “Long term decision-making using throughput accounting”. Transactions of the IEEE Africon Conference 2004. 15 to 17 September 2004. Gabarone International Conference Centre, Botswana.
  • Sheu, C., Chen, M., & Kovar, S. (2003). “Integrating ABC and TOC for better manufacturing decision making”. Integrated Manufacturing Systems, 14(5), 433-441.
  • Siha, S. (1999). “A classified model for applying the theory of constraints to service organizations”. Managing Service Quality, 9(4), 255-264.
  • Simatupang, T. M., Wright, A. C., & Shidharan, R. (2004). “Applying the theory of constraints to supply chain collaboration”. Supply Chain Management: An International Jorunal, 9 (1), 57-70.
  • Sivasubramanian, R., Selladurai, V., Gunasekaran, A. (2003). “Utilization of bottleneck resources for profitability through a synchronized operation of marketing anf manufacturing”. Integrated Manufacturing Systems, 14(3), 238246.
  • Sokolov, A.Y., Elsukova, T.V., (2015). “Using ABC To Enhance Throughput Accounting: An Integrated Management Approach”, Electronic Business Journal, Volume 14, Issue 5, 225-232.
  • Souren, R., Ahn, H. and Schmitz, C. (2005). “Optimal product mix decisions based on the Theory of Constraints? Exposing rarely emphasized premises of Throughput Accounting”, International Journal of Production Research, Vol. 43, No. 2, 361–374
  • Trojanowska, J., Koliński, A., Kolińska K, (2011) “Using Of Throughput Accounting In Manufacturing Companies-Case Studies”, Management and Production Engineering Review, Volume 2, Number 1, pp. 47–54
  • Tucek, D., Tuckova, Z., and Hajkova, M. (2013), “Utilization Level of Business Process Management in Czech Enterprises – Objectives and Factors”. E + M Ekonomie a Management, vol. 16, no. 2, pp. 81-98.
  • Ünal, E.N., Tanış, V. N., ve Küçüksavaş, N. (2007). “Kısıtlar teorisi ve süreç muhasebesinin yönetim ve muhasebe açısından önemi”. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23-35.
  • Vasilievna, T. E. (2015). “Lean Accounting and Throughput Accounting: An Integrated Approach”, Mediterranean Journal of Social Sciences, MCSER Publishing, Vol:6, No:3, Pp:83-87
  • Watson, K. J., Blacstone, J. H., Gardiner, S. C. (2007). “The evolution of a management philosophy: the theory of constraints”. Journal Of Operations Management, 25, 387-402. Womack

Throughput Accounting In Cost Management

Year 2020, Volume: 24 Issue: 1, 415 - 428, 15.03.2020

Abstract

Throughput Accounting (TA) focuses on the efficiency of its activities in measuring the performance of an enterprise. Yield is calculated by subtracting direct material costs from sales revenues. TA argues that the increase in the performances of the companies, thus the increase in their profits, is dependent on effectively managing the constraints in their systems. While effectively managing constraints, the throughtput rate per constraint calculated for the production stage of the constraint in the production process is very important in terms of efficiency and profitability. The purpose of the article is to emphasize the importance of TA's being more involved in both academic studies and practice, which offers simple solutions to problems encountered at many stages of the production management process. For this purpose, TA concepts and rules are explained with an example.

References

  • Anwarul, I.K.M., (2015). “Throughput Accounting: A Case Study.” International Journal of Finance and Banking Research. Vol. 1, No. 2, pp. 19-23.
  • Boyd L., Gupta M., (2004). “Constraints management What is the theory?” A Article in International Journal of Operations & Production Management, Vol. 24 No. 4, 2004 pp. 350-371.
  • Büyükmirza, K., (2003). Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
  • Büyükyılmaz, O., ve Gürkan, S. (2009). “Süreçlerde en zayıf halkanın bulunması kısıtlar teorisi”. ZKÜ Sosyal Bilimler Dergisi, 5(9), 177-195.
  • Çakıcı, C. (2006) “Süper Değişken Maliyetleme (Throughput Costing)”, Mufad Journal, Sayı 30, Nisan, ss.102-111.
  • Draziclutilsky, I., Livoic, D. and Markovic M., (2018). “Throughput Accounting: Profit Focused Cost Accounting Method”, Interdisciplinary Management Resarch, XIV, 1381-1395.
  • Dugdale, D., Jones, T.C., (1998). “Throughput Accounting: Transforming Practices?”, British Accounting Review, 30, 203–220.
  • Elsukova, T.V. (2015), “Lean Accounting and Throughput Accounting: An Integrated Approach”, Mediterranean Journal of Social Sciences, MCSER Publishing, Rome-Italy Vol 6 No 3, pp. 83-87.
  • Goldratt, E. M., & Cox, J. (2012). Amaç-sürekli iyileştirme süreci [The goal-a process of ongoing improvement (Orijinal Baskı 1984)]. (Çev. Dicleli, A. B.) İstanbul: Optimist Yayınlar.
  • Gupta, A., Bhardwaj, A., & Kanda, A. (2010). “Fundemental concepts of theory of constraints: An emerging philosophy”. World Academy of Science, Engineering and Technology, 70, 687-694.
  • Gupta, C. M., & Boyd, L. H. (2008). “Theory of constraints: a theory for operations management”. International Journal of Operations & Production Management, 28(10), 991-1012.
  • Gupta, M., & Snyder, D. (2009). “Comparing TOC with MRP and JIT: a literatüre review”. International Journal of Production Research, 47(13), 3705-3739.
  • Jackman, S., (2008). “Innovations in Management Accounting Research & Practice: Whatever happened to Throughput Accounting?”, Paper presented at the EIASM 6th Conference on new directions in management accounting, Brussels, December 15-17, pp.1-23
  • Lockamy III, A., Spencer, M. S. (1998). “Performance measurement in a theory of constraints environment”. International Journal of Production Research, 38(8), 2045-2060.
  • Mabin, V.J., & Balderstone, S.J. (2003). “The performance of the theory of constraints methodology analysis and discussion of successful TOC applications”. International Journal of Operations & Production Management, 23(6), 568-595.
  • Parkhi, S., Tamraparni, M. and Punjabi L., (2015). “Throughput accounting: an overview and framework”, Int. J. Services and Operations Management, Vol. X, No. Y, xxxx, 1-20.
  • Pegels, C. C., & Watrous, C. (2005). “Application of the theory of constraints to a bottleneck operation in a manufacturing plant”. Journal of Manufacturing Technology Management, 16(3), 302-311.
  • Petr N., Šarka P., Dušan H., Boris P. (2016). “Comparıson Of Managerial Implications For Utilization Of Variable Costing And Throughput Accouting Methods”, Istrazivanja i Projektovanja za Privredu 14(3):351-360
  • Pretorius, P.J. (2004). “Long term decision-making using throughput accounting”. Transactions of the IEEE Africon Conference 2004. 15 to 17 September 2004. Gabarone International Conference Centre, Botswana.
  • Sheu, C., Chen, M., & Kovar, S. (2003). “Integrating ABC and TOC for better manufacturing decision making”. Integrated Manufacturing Systems, 14(5), 433-441.
  • Siha, S. (1999). “A classified model for applying the theory of constraints to service organizations”. Managing Service Quality, 9(4), 255-264.
  • Simatupang, T. M., Wright, A. C., & Shidharan, R. (2004). “Applying the theory of constraints to supply chain collaboration”. Supply Chain Management: An International Jorunal, 9 (1), 57-70.
  • Sivasubramanian, R., Selladurai, V., Gunasekaran, A. (2003). “Utilization of bottleneck resources for profitability through a synchronized operation of marketing anf manufacturing”. Integrated Manufacturing Systems, 14(3), 238246.
  • Sokolov, A.Y., Elsukova, T.V., (2015). “Using ABC To Enhance Throughput Accounting: An Integrated Management Approach”, Electronic Business Journal, Volume 14, Issue 5, 225-232.
  • Souren, R., Ahn, H. and Schmitz, C. (2005). “Optimal product mix decisions based on the Theory of Constraints? Exposing rarely emphasized premises of Throughput Accounting”, International Journal of Production Research, Vol. 43, No. 2, 361–374
  • Trojanowska, J., Koliński, A., Kolińska K, (2011) “Using Of Throughput Accounting In Manufacturing Companies-Case Studies”, Management and Production Engineering Review, Volume 2, Number 1, pp. 47–54
  • Tucek, D., Tuckova, Z., and Hajkova, M. (2013), “Utilization Level of Business Process Management in Czech Enterprises – Objectives and Factors”. E + M Ekonomie a Management, vol. 16, no. 2, pp. 81-98.
  • Ünal, E.N., Tanış, V. N., ve Küçüksavaş, N. (2007). “Kısıtlar teorisi ve süreç muhasebesinin yönetim ve muhasebe açısından önemi”. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23-35.
  • Vasilievna, T. E. (2015). “Lean Accounting and Throughput Accounting: An Integrated Approach”, Mediterranean Journal of Social Sciences, MCSER Publishing, Vol:6, No:3, Pp:83-87
  • Watson, K. J., Blacstone, J. H., Gardiner, S. C. (2007). “The evolution of a management philosophy: the theory of constraints”. Journal Of Operations Management, 25, 387-402. Womack
There are 30 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Abdulkadir Albez This is me

Publication Date March 15, 2020
Published in Issue Year 2020 Volume: 24 Issue: 1

Cite

APA Albez, A. (2020). Maliyet Yönetiminde Verimlilik Muhasebesi. Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 24(1), 415-428.

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