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SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ

Year 2020, Volume: 12 Issue: 1, 16 - 20, 31.12.2020
https://doi.org/10.17261/Pressacademia.2020.1340

Abstract

Amaç- Çalışmanın amacı Sürdürülebilir Tedarik Zinciri Yönetimi (STZY) uygulamalarını benimsemiş işletmelerde, başarı performansını ölçmeye yönelik bir model önerisi sunmaktır.
Yöntem- STZY, sürdürülebilirlik ve işletme performansı, sosyal performans ve finansal performans, sürdürülebilir maliyet yönetimi gibi kavramlar baz alınarak literatür taraması yapılmıştır.
Bulgular- Literatür incelendiğinde, STZY’nin, genel olarak, işletmenin çevresel etkiyi azaltmaya yönelik uygulamaları olarak değerlendirildiği görülmektedir. Bunun yanında, STZY ve işletme performansı arasındaki ilişkinin incelendiği birçok çalışmada, finansal performans göstergesi olarak maliyet tasarruflarının kullanıldığı görülmektedir. Ancak, sürdürülebilirlik temelli uygulamaların çok sayıda farklı maliyet unsurunu da ortaya çıkaracak olması birçok çalışmada göz ardı edilmiştir. STZY uygulamalarında maliyet yönetimini ve performans ölçümlerini konu alan çalışmalarının sayısının ise oldukça sınırlı kaldığı görülmektedir.
Sonuç- İşletme performansını ölçmede sürdürülebilirlik temelli uygulamaların etkilerini de dikkate almak, uzun vadeli başarı göstergelerinin tanımlanması ve performans ölçümlerinin doğru yapılması adına önem taşımaktadır.

References

  • Abusf, E. O., Rathi, N.S. (2013). Target Costing and It's in Reducing the Cost Comparison at Industrial Companies. International Journal of Management, 4(4): 94-102.
  • Askarany, D., Yazdifar, H.,Askary, D. (2010). Supply chain management, activity-based costing and organisational factors, International Journal of Production Economics, 127(2): 238-248.
  • Basık, F.O. (2012). Rekabet Stratejisinde Maliyet Yönetimi. İstanbul, Türkmen Kitabevi.
  • Carter, C. R., Rogers, D. S. (2008). A Framework of Sustainable Supply Chain Management: Moving Toward New Theory. International Journal of Physical Distribution and Logistics Management, 38(5): 360-387.
  • Dekker, H.,C., Van Goor, A.R. (2000). Supply Chain Management and Management Accounting: A Case Study of Activity-Based Costing. International Journal of Logistics, 3(1): 41-52.
  • Epstein, M.J., Wisner, P.S. (2001). Using a Balanced Scorecard to Implement Sustainability. Environmental Quality Management, 11(2): 1-10.
  • Esfahbodi, A., Zhang, Y., Watson, G. (2016). Sustainable supply chain management in emerging economies: Trade-offs between environmental and cost performance. International Journal of Production Economics, 181: 350-366.
  • Figge, F., Hahn, T., Schaltegger, S., Wagner, M. (2002). The sustainability balanced scorecard. Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5): 269-284.
  • Gladwin, T., Kennelly, J., Krause, S.T. (1995). Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research. Academy of Management Review, 20(4): 874-907.
  • Higgins, J., Currie, D. (2004). It’s Time to Rebalance the Scorecard. Business and Society Review, 109: 279-309.
  • Hoffman, E., Boshshard, J. (2017). Supply chain management and activity-based costing current status and directions for the future. International Journal of Physical Distribution & Logistics Management, 47(8).712-735.
  • Jakhar, S.K. (2015). Performance evaluation and a flow allocation decision model for a sustainable supply chain of an apparel industry. Journal of Cleaner Production, 87: 391-413.
  • Khan, M. Z., Al-Mushayt, O., Alam, J., Ahmad, J. (2010). Intelligent Supply Chain Management. Journal of Software Engineering and Applications, 3(4): 404-408.
  • Lee, H. L. ve Billington, C., (1992). Managing Supply Chain Inventory: Pitfalls and Opportunities. Sloan Management Review, 33(3): 65-73.
  • Lin, B., Collins, J., Su, R.K. (2001). Supply chain costing: an activity based perspective. International Journal of Physical and Logistics Management, 31(10): 702-713.
  • Ortas, E., Moneva, J.M., Alvaraz, I. (2014). Sustainable supply chain and company performance A global examination. Supply Chain Management: An International Journal, 19(3): 332-350.
  • Pettersson, A.I., Segerstedt, A. (2013). Measuring supply chain cost. International Journal of Production Economics, 143(2): 357-363.
  • Prasad, D.S., Pradhan, R.P., Gaurav, K., Sabat, A.K. (2020). Critical Success Factors of Sustainable Supply Chain Management and Organizational Performance: An Exploratory Study. Transportation Research Procedia, 48: 327-344.
  • Seuring, S.A. (2001). Green Supply Chain Costing: Joint Cost Management in the Polyester Linings Supply Chain. Greener Management International, 33: 71-80.
  • Tsai, W.H., Hung, S.J. (2009). A fuzzy goal programming approach for green supply chain optimisation under activity-based costing and performance evaluation with a value-chain structure. International Journal of Production Research, 47(18): 4991-5017.
  • Van der Woerd, F., Van den Brink, T. (2004). Feasibility of a Responsive Scorecard – a pilot study. Journal of Business Ethics, 55:173-187.
  • Wang, J., Dai, J. (2018). Sustainable supply chain management practices and performance. Industrial Management & Data Systems, 118 (1): 2-21.
  • Zailani, S., Jeyaraman, K., Vengadasan, G., Promkumar, R. (2012). Sustainable supply chain management (SSCM) in Malaysia: A survey. International Journal of Production Economics, 140 (1): 330-340.
  • Zhu, Q., Sarkis, J., Geng, Y. (2005). Green supply chain management in China: pressures, practices and performance, International Journal of Operations & Production Management, 25(5): 449-468

COST MANAGEMENT AND CORPORATE PERFORMANCE MEASUREMENT IN SUSTAINABLE SUPPLY CHAIN

Year 2020, Volume: 12 Issue: 1, 16 - 20, 31.12.2020
https://doi.org/10.17261/Pressacademia.2020.1340

Abstract

Purpose- The purpose of the study is to propose a model to measure the success performance of businesses which have adopted Sustainable Supply Chain Management (SSCM) practices.
Methodology- A literature review was carried out based on some concepts such as SSCM, sustainability and business performance, social performance and financial performance, and sustainable cost management.
Findings- When the literature is examined, it is seen that SSCM is considered to be more of a business's practices for reducing environmental impact. In addition, In many studies which examine the relationship between SSCM and firm performance, cost savings are often used as financial performance indicators. But, the fact that sustainability-based practices will generate many different cost factors has been overlooked in many studies. On the other hand, It is seen that the number of studies on cost management and performance measurement in SSCM practices is quite limited.
Conclusion- Considering the effects of sustainability-based practices in measuring business performance is important for the definition of long-term success indicators and accurate performance measurements.

References

  • Abusf, E. O., Rathi, N.S. (2013). Target Costing and It's in Reducing the Cost Comparison at Industrial Companies. International Journal of Management, 4(4): 94-102.
  • Askarany, D., Yazdifar, H.,Askary, D. (2010). Supply chain management, activity-based costing and organisational factors, International Journal of Production Economics, 127(2): 238-248.
  • Basık, F.O. (2012). Rekabet Stratejisinde Maliyet Yönetimi. İstanbul, Türkmen Kitabevi.
  • Carter, C. R., Rogers, D. S. (2008). A Framework of Sustainable Supply Chain Management: Moving Toward New Theory. International Journal of Physical Distribution and Logistics Management, 38(5): 360-387.
  • Dekker, H.,C., Van Goor, A.R. (2000). Supply Chain Management and Management Accounting: A Case Study of Activity-Based Costing. International Journal of Logistics, 3(1): 41-52.
  • Epstein, M.J., Wisner, P.S. (2001). Using a Balanced Scorecard to Implement Sustainability. Environmental Quality Management, 11(2): 1-10.
  • Esfahbodi, A., Zhang, Y., Watson, G. (2016). Sustainable supply chain management in emerging economies: Trade-offs between environmental and cost performance. International Journal of Production Economics, 181: 350-366.
  • Figge, F., Hahn, T., Schaltegger, S., Wagner, M. (2002). The sustainability balanced scorecard. Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5): 269-284.
  • Gladwin, T., Kennelly, J., Krause, S.T. (1995). Shifting Paradigms for Sustainable Development: Implications for Management Theory and Research. Academy of Management Review, 20(4): 874-907.
  • Higgins, J., Currie, D. (2004). It’s Time to Rebalance the Scorecard. Business and Society Review, 109: 279-309.
  • Hoffman, E., Boshshard, J. (2017). Supply chain management and activity-based costing current status and directions for the future. International Journal of Physical Distribution & Logistics Management, 47(8).712-735.
  • Jakhar, S.K. (2015). Performance evaluation and a flow allocation decision model for a sustainable supply chain of an apparel industry. Journal of Cleaner Production, 87: 391-413.
  • Khan, M. Z., Al-Mushayt, O., Alam, J., Ahmad, J. (2010). Intelligent Supply Chain Management. Journal of Software Engineering and Applications, 3(4): 404-408.
  • Lee, H. L. ve Billington, C., (1992). Managing Supply Chain Inventory: Pitfalls and Opportunities. Sloan Management Review, 33(3): 65-73.
  • Lin, B., Collins, J., Su, R.K. (2001). Supply chain costing: an activity based perspective. International Journal of Physical and Logistics Management, 31(10): 702-713.
  • Ortas, E., Moneva, J.M., Alvaraz, I. (2014). Sustainable supply chain and company performance A global examination. Supply Chain Management: An International Journal, 19(3): 332-350.
  • Pettersson, A.I., Segerstedt, A. (2013). Measuring supply chain cost. International Journal of Production Economics, 143(2): 357-363.
  • Prasad, D.S., Pradhan, R.P., Gaurav, K., Sabat, A.K. (2020). Critical Success Factors of Sustainable Supply Chain Management and Organizational Performance: An Exploratory Study. Transportation Research Procedia, 48: 327-344.
  • Seuring, S.A. (2001). Green Supply Chain Costing: Joint Cost Management in the Polyester Linings Supply Chain. Greener Management International, 33: 71-80.
  • Tsai, W.H., Hung, S.J. (2009). A fuzzy goal programming approach for green supply chain optimisation under activity-based costing and performance evaluation with a value-chain structure. International Journal of Production Research, 47(18): 4991-5017.
  • Van der Woerd, F., Van den Brink, T. (2004). Feasibility of a Responsive Scorecard – a pilot study. Journal of Business Ethics, 55:173-187.
  • Wang, J., Dai, J. (2018). Sustainable supply chain management practices and performance. Industrial Management & Data Systems, 118 (1): 2-21.
  • Zailani, S., Jeyaraman, K., Vengadasan, G., Promkumar, R. (2012). Sustainable supply chain management (SSCM) in Malaysia: A survey. International Journal of Production Economics, 140 (1): 330-340.
  • Zhu, Q., Sarkis, J., Geng, Y. (2005). Green supply chain management in China: pressures, practices and performance, International Journal of Operations & Production Management, 25(5): 449-468
There are 24 citations in total.

Details

Primary Language Turkish
Subjects Finance, Business Administration
Journal Section Articles
Authors

Deniz Ozbay This is me 0000-0003-4643-7577

Publication Date December 31, 2020
Published in Issue Year 2020 Volume: 12 Issue: 1

Cite

APA Ozbay, D. (2020). SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ. PressAcademia Procedia, 12(1), 16-20. https://doi.org/10.17261/Pressacademia.2020.1340
AMA Ozbay D. SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ. PAP. December 2020;12(1):16-20. doi:10.17261/Pressacademia.2020.1340
Chicago Ozbay, Deniz. “SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ”. PressAcademia Procedia 12, no. 1 (December 2020): 16-20. https://doi.org/10.17261/Pressacademia.2020.1340.
EndNote Ozbay D (December 1, 2020) SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ. PressAcademia Procedia 12 1 16–20.
IEEE D. Ozbay, “SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ”, PAP, vol. 12, no. 1, pp. 16–20, 2020, doi: 10.17261/Pressacademia.2020.1340.
ISNAD Ozbay, Deniz. “SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ”. PressAcademia Procedia 12/1 (December 2020), 16-20. https://doi.org/10.17261/Pressacademia.2020.1340.
JAMA Ozbay D. SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ. PAP. 2020;12:16–20.
MLA Ozbay, Deniz. “SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ”. PressAcademia Procedia, vol. 12, no. 1, 2020, pp. 16-20, doi:10.17261/Pressacademia.2020.1340.
Vancouver Ozbay D. SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ. PAP. 2020;12(1):16-20.

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