LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ

Kaan Ali Ayan; Seçil Sigalı

doi:10.55322/mdbakis.1265919

LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ

Öz

Yeşil lojistik, lojistik faaliyetlerin yarattığı dışsal (çevresel) maliyetleri inceleyerek, nasıl ölçülebileceğine ve azaltılabileceğine yönelik yolları araştırır. Sürdürülebilirlik raporlamasının da en önemli sorunlarından biri olan dışsal maliyetlerin ölçümü, bu çalışmanın ana motivasyonunu oluşturmaktadır. Bu çalışmada, şehir lojistiğinde dışsal maliyetlerin ölçülmesi amaçlanmıştır. Bu amaç doğrultusunda kargo ve kurye operatörlerinin şehir içi taşımalarının maliyet analizi yapılmıştır. Seçilen istatistiksel tam maliyet modeli, kargo ve kurye operatörlerinin taşıma sistemine uygun hale getirilmiş ve literatüre göre oluşturulan senaryo baz alınarak, matematiksel yöntem ile analiz edilmiştir. Çalışmanın bulgularına göre, intermodal karayolu/demiryolu taşıma, kargo ve kurye hizmetlerinin sadece dışsal maliyetlerini değil, tam (içsel ve dışsal) maliyetlerini de önemli ölçüde azaltmaktadır.

Anahtar Kelimeler

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Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

Araştırma Makalesi

Yazarlar

Kaan Ali Ayan Bu kişi benim
0000-0003-2113-7818
Türkiye

Seçil Sigalı ^*
0000-0002-8037-6619
Türkiye

Yayımlanma Tarihi

15 Eylül 2023

Gönderilme Tarihi

15 Mart 2023

Kabul Tarihi

22 Mayıs 2023

Yayımlandığı Sayı

Yıl 2023 Cilt: 23 Sayı: 70

DOI

https://doi.org/10.55322/mdbakis.1265919

IZ

https://izlik.org/JA83LD34KF

Kaynak Göster

RIS / Bibtex

APA

Ayan, K. A., & Sigalı, S. (2023). LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ. Muhasebe ve Denetime Bakış, 23(70), 247-270. https://doi.org/10.55322/mdbakis.1265919

AMA

1.Ayan KA, Sigalı S. LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ. Bakış. 2023;23(70):247-270. doi:10.55322/mdbakis.1265919

Chicago

Ayan, Kaan Ali, ve Seçil Sigalı. 2023. “LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ”. Muhasebe ve Denetime Bakış 23 (70): 247-70. https://doi.org/10.55322/mdbakis.1265919.

EndNote

Ayan KA, Sigalı S (01 Eylül 2023) LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ. Muhasebe ve Denetime Bakış 23 70 247–270.

IEEE

[1]K. A. Ayan ve S. Sigalı, “LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ”, Bakış, c. 23, sy 70, ss. 247–270, Eyl. 2023, doi: 10.55322/mdbakis.1265919.

ISNAD

Ayan, Kaan Ali - Sigalı, Seçil. “LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ”. Muhasebe ve Denetime Bakış 23/70 (01 Eylül 2023): 247-270. https://doi.org/10.55322/mdbakis.1265919.

JAMA

1.Ayan KA, Sigalı S. LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ. Bakış. 2023;23:247–270.

MLA

Ayan, Kaan Ali, ve Seçil Sigalı. “LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ”. Muhasebe ve Denetime Bakış, c. 23, sy 70, Eylül 2023, ss. 247-70, doi:10.55322/mdbakis.1265919.

Vancouver

1.Kaan Ali Ayan, Seçil Sigalı. LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ. Bakış. 01 Eylül 2023;23(70):247-70. doi:10.55322/mdbakis.1265919