Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Nurullah Kaya

doi:10.47129/bartiniibf.899104

Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

This article was retracted on November 30, 2025. https://dergipark.org.tr/en/pub/bartiniibf/article/1759248

Abstract

Son zamanlarda, iş dünyasının malzeme ve enerji kullanımını azaltarak verimliliği arttırmak için zorlandıkları görülmektedir. Malzeme akış maliyet muhasebesi yardımcı olabilecek bir yönetim aracı olarak önerilmiş ve ISO 14051 standardında uluslararası bir çevre yönetimi muhasebe standardı, işletme tarafından değerlendirilmek üzere ortaya çıkmıştır. Bu makale, mevcut malzeme akış maliyet muhasebesi literatürünün bir incelemesini sunmaktadır. Çalışmanın amacı, malzeme akışı maliyet muhasebesi aracının gelecekteki gelişimi için bir temel oluşturacak vakalar ele alınarak araştırma gündeminin geliştirilmesidir. Çalışmada, şirketler için uygulamanın kapsamı ve soruşturma yöntemlerinin genişletilmesinin belirlendiği bir yol haritası ana hatlarıyla belirtilmeye çalışılmıştır.

Keywords

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Review

Authors

Nurullah Kaya ^*
0000-0001-5088-8261
Türkiye

Publication Date

May 31, 2021

Submission Date

March 18, 2021

Acceptance Date

May 28, 2021

Published in Issue

Year 2021 Volume: 12 Number: 23

DOI

https://doi.org/10.47129/bartiniibf.899104

IZ

https://izlik.org/JA99FU82EF

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RIS / Bibtex

APA

Kaya, N. (2021). Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 12(23), 252-278. https://doi.org/10.47129/bartiniibf.899104

AMA

1.Kaya N. Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021;12(23):252-278. doi:10.47129/bartiniibf.899104

Chicago

Kaya, Nurullah. 2021. “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”. Bartın Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 12 (23): 252-78. https://doi.org/10.47129/bartiniibf.899104.

EndNote

Kaya N (May 1, 2021) Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12 23 252–278.

IEEE

[1]N. Kaya, “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”, Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol. 12, no. 23, pp. 252–278, May 2021, doi: 10.47129/bartiniibf.899104.

ISNAD

Kaya, Nurullah. “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12/23 (May 1, 2021): 252-278. https://doi.org/10.47129/bartiniibf.899104.

JAMA

1.Kaya N. Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021;12:252–278.

MLA

Kaya, Nurullah. “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”. Bartın Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, vol. 12, no. 23, May 2021, pp. 252-78, doi:10.47129/bartiniibf.899104.

Vancouver

1.Nurullah Kaya. Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021 May 1;12(23):252-78. doi:10.47129/bartiniibf.899104

Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

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