MALİYET DÜŞÜRME YÖNTEMİ OLARAK DİJİTAL İKİZ

Year 2020, Volume: 22 Issue: 3, 563 - 579, 30.09.2020

Suleyman Yukcu Ömer Aydın

https://doi.org/10.31460/mbdd.694571

Cited By: 2

Abstract

Sensörler, endüstri 4.0, nesnelerin interneti, makine öğrenmesi ve yapay zeka gibi kavramların son yıllarda hayatımıza girmesi ile birçok alan bu kavramlardan etkilenmiştir. Siber fiziksel sistemlerin bu kavramlar ile etkileşimi sonucunda dijital ikiz kavramı ortaya çıkmıştır. Dijital ikiz kavramı, ortaya çıkması ile birlikte birçok alanda kullanılmaya başlanmıştır. Bu modelin kullanımı özellikle karar verme süreçlerinde ciddi kazanımlar sağlamıştır. Karar verme süreçlerindeki kazanımlar her alanda katkı sağladığı gibi maliyet anlamında da değişikliklere neden olmaktadır. Bu çalışmada dijital ikiz kavramının tarihsel gelişimine değinilmiş, dijital ikizin kullanım alanları hakkında genel bilgiler verilmiştir. Bu bilgiler ışığında dijital ikiz modelinin maliyet etkisi, dolayısı ile maliyet muhasebesi penceresinden görünümü ve maliyet düşürme yöntemi olarak kullanılması değerlendirilmiştir. Türkçe literatürde yeteri kadar kaynak bulunmaması ve maliyet muhasebesi bakış açısı ile çalışmalara ışık tutmak adına bu çalışma yapılmıştır.

Keywords

Dijital İkiz, Maliyet Muhasebesi, Siber Fiziksel Sistemler, Yapay Zeka, Nesnelerin İnterneti, Sensör

DIGITAL TWIN AS A COST REDUCTION METHOD

Abstract

Many fields have been affected by the introduction of concepts such as sensors, industry 4.0, internet of things, machine learning and artificial intelligence in recent years. As a result of the interaction of cyber physical systems with these concepts, digital twin model has emerged. The concept of digital twin has been used in many areas with its emergence. The use of this model has made significant gains, especially in decision making processes. The gains in decision making processes contribute to every field and cause changes in terms of cost. In this study, the historical development of the concept of digital twin has been mentioned and general information about the usage areas of digital twin has been given. In the light of this information, the cost effect of the digital twin model, therefore its appearance from the cost accounting window and its use as a cost reduction method were evaluated. This study was carried out in order to shed light on the studies with the insufficient resources in the Turkish literature and the cost accounting perspective.

Keywords

Digital Twin, Cost Accounting, Cyber Physical Systems, Artificial Intelligence, Internet of Things, Sensor

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