Example of Application According to the Value Stream Costing Method in an Agribusiness Producing Apple

Yıl 2021, Cilt: 5 Sayı: 1, 161 - 175, 26.01.2021

Ulukan Büyükarıkan

https://doi.org/10.29023/alanyaakademik.807959

Cited By: 2

Öz

Value stream costing, which allows businesses to make detailed cost and profitability analysis and identify wasted resources, is an important tool that supports lean production. Classical cost accounting; although it is insufficient in industrial enterprises, it cannot have a positive effect on production costs and quality. By applying this system, the effects of processes that do not create value and that are not mandatory on the production process and cost can be eliminated. Reducing the use of the workforce, machinery, and inputs, which have an important place especially in agricultural production, will not only increase productivity in the agribusiness but will also bring specialization and quality in production processes by simplifying processes. In this context, the types of waste in an agricultural business that produces apples are given and an example application is given about value flow costing, which is an easy way to catch a certain line and quality in production by eliminating the factors that do not create value.

Anahtar Kelimeler

Lean Thinking, lean accounting, value stream costing, agribusiness, apple production

Elma Üretimi Yapan Bir Tarım İşletmesinde Değer Akış Maliyetleme Yöntemine Göre Örnek Uygulama

Öz

İşletmelerin detaylı maliyet ve kârlılık analizi yapmaya, israf edilen kaynakları tespit etmeye olanak sunan değer akış maliyetleme, yalın üretimi destekleyen önemli bir araçtır. Klasik maliyet muhasebesi; endüstri işletmelerinde yetersiz kalmakla birlikte, üretim maliyetlerine ve kaliteye yönelik olumlu bir etkide bulunamamaktadır. Bu sistemi uygulayarak değer yaratmayan ve zorunlu olmayan işlemlerin üretim sürecindeki ve maliyetteki etkileri yok edilebilmektedir. Özellikle tarımsal üretimde önemli bir yere sahip olan işgücü, makine ve girdi kullanımının azaltılması, tarım işletmesindeki verimliliği artırmakla kalmayıp, süreçlerin yalınlaşarak üretim işlemlerinde uzmanlaşmayı ve kaliteyi de beraberinde getirebilecektir. Bu bağlamda çalışmada elma üretimi yapan bir tarım işletmesindeki israf tipleri ve değer yaratmayan etkenleri ortadan kaldırılarak üretimde kalite ve belirli bir çizgiyi yakalayabilmenin kolay bir yolu olan değer akış maliyetleme ile ilgili örnek bir uygulama verilmiştir.

Anahtar Kelimeler

Yalın düşünce, yalın muhasebe, değer akış maliyetleme, tarım işletmesi, elma üretimi

Kaynakça

• ABUTHAKEER, S. S., MOHANRAM, P. V. ve KUMAR, G. M. (2010). “Activity based costing value stream mapping”. International Journal of Lean Thinking, 1(2): 51-64.
• AKSOYLU, S. (2014). “Hastane işletmelerinde değer akış maliyetlemesi”. Niğde Üniversitesi İİBF Dergisi, 7(1): 260-272.
• ARORA, V. ve SORAL, G. (2017). “Conceptual issues in lean accounting: A review”. IUP Journal of Accounting Research & Audit Practices, 16(3): 54-63.
• BAGGALEY, B. L. ve MASKELL, B. L. (2003a). “Value stream management for lean companies, part I”. Journal of Cost Management, 17(2): 23-27.
• BAGGALEY, B. L. ve MASKELL, B. L. (2003b). “Value stream management for lean companies, part II”. Journal of Cost Management, 17(3): 24-30.
• BMA (BMA Company), (2020). “Overview of Lean Accounting”, https://maskell.com/overview/, 02.10.2020.
• BORTOLOTTI, T. ve ROMANO, P. (2012). “Lean first, then automate: a framework for process improvement in pure service companies. A case study”. Production Planning & Control, 23(7): 513-522.
• DERAN, A. ve BELLER, B. (2014). “Hastanelerde yalın yönetimin bir aracı olarak değer akış maliyetleme ve kamu hastanesinde bir uygulama”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (32): 161-174.
• HASLE, P., BOJESEN, A., LANGAA JENSEN, P. ve BRAMMING, P. (2012). “Lean and the working environment: a review of the literature”. International Journal of Operations & Production Management, 32(7): 829-849.
• HINES, P., HOLWEG, M. ve RICH, N. (2004). “Learning to evolve: A review of contemporary lean thinking”. International Journal of Operations & Production Management, 24(10): 994-1011.
• HOWELL, G. ve BALLARD, G. (1998). “Implementing lean construction: understanding and action”, In Proc. Sixth Annual Conference of the International Group for Lean Construction. Sao Paulo, Brazil, 13-15 Ağustos 1998.
• JASTI, N. V. K., KODALI, R. (2015). “Lean production: literature review and trends”. International Journal of Production Research, 53(3): 867-885. KALDIRIM, Y. ve KALDIRIM, Z. (2018). “Değer Akış Maliyet Yönteminin Yalın Üretim Sistemindeki Yeri ve Önemi Üzerine Bir İnceleme”. İşletme Araştırmaları Dergisi, 10(4): 520-535.
• KARCIOĞLU, R. ve NURAY, M. (2010). “Yeni Bir Maliyetleme Sistemi Olarak Değer Akış Maliyetleme”. Muhasebe ve Finansman Dergisi, (47): 69-80.
• KRAFCIK, J. F. (1988). “Triumph of the lean production system”. MIT Sloan Management Review, 30(1): 41.
• LIKER, J. K. (1997). Becoming lean: Inside stories of US manufacturers, CRC Press, Florida.
• LIKER, J. K. (2004). The Toyota Way, McGraw-Hill, New York.
• MALTA, J. ve CUNHA, P. F. (2011). “A new approach for cost modelling and performance evaluation within operations planning”. CIRP Journal of Manufacturing Science and Technology, 4(3): 234-242.
• MASKELL, B. H. (2000). “Lean accounting for lean manufacturers”. Manufacturing Engineering, 125(6): 46-53.
• MASKELL, B. H. (2004). “What is lean accounting?”. Superfactory Newsletter, 5(5): 46-53.
• MASKELL, B. H. (2006). “Why lean accounting?”, https://www.ame.org/target/articles/2016/why-lean-accounting, 02.10.2020.
• MASKELL, B. H. ve BAGGALEY, B. L. (2006). “Lean accounting: What's it all about?”. Target Magazine, 22(1): 35-43.
• MASKELL, B. H. ve BAGGALEY, B. L. (2004). Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Productivity Press, New York.
• MASKELL, B. H. ve KENNEDY, F. A. (2007). “Why do we need lean accounting and how does it work?”. Journal of Corporate Accounting & Finance, 18(3): 59-73.
• MASKELL, B. ve KATKO, N. (2012). Value stream costing: The lean solution to standard costing complexity and waste, Stenzel, J. (eds). Lean accounting: Best practices for sustainable integration, New York, John Wiley & Sons.
• MEDEIROS, H. D. S., SANTANA, A. F. B. ve GUIMARÃES, L. D. S. (2017). “O uso dos métodos de custeio nas indústrias de manufatura enxuta: uma análise da literature”. Gestão & Produção, 24(2): 395-406.
• MONDEN, Y. (2011). Toyota production system: an integrated approach to just-in-time, CRC Press, Florida.
• OHNO, T. (1988). Toyota production system: beyond large-scale production, CRC Press, Florida.
• PETTERSEN, J. (2009). “Defining lean production: some conceptual and practical issues”. The TQM Journal, 21 (2): 127-142.
• RADNOR, Z. ve WALLEY, P. (2008). “Learning to walk before we try to run: adapting lean for the public sector”. Public money and management, 28(1): 13-20.
• RAMLY, E. F. (2011). “Sustaining and spreading the gains in lean Hospitals: Role of Leadership”. International Conference on Continuous Value Adding based on Lean Thinking in Hospital Management, Tehran, Iran, 30 Kasım-1 Aralık 2011.
• RAMOS, M. Z. R. G. (2010). Sincronização da cadeia de valor através da integração da teoria das restrições e produção lean, Doktora Tezi, Faculdade de Ciências e Tecnologia.
• REIJULA, J. ve TOMMELEIN, I. D. (2012). “Lean hospitals: a new challenge for facility designers”. Intelligent Buildings International, 4(2): 126-143.
• RUIZ‐de‐ARBULO‐LOPEZ, P., FORTUNY‐SANTOS, J. ve CUATRECASAS‐ARBÓS, L. (2013). “Lean manufacturing: costing the value stream”. Industrial Management & Data Systems, 113(5): 647-668.
• SERDAROĞLU OKUR, A. (1997). Yalın Üretim: 2000´li Yıllara Doğru Türkiye İçin Yapılanma Modeli, Söz Yayınları, İstanbul.
• SHAH, R. ve WARD, P. T. (2003). “Lean manufacturing: context, practice bundles, and performance”. Journal of operations management, 21(2): 129-149.
• SUÁREZ-BARRAZA, M. F., SMITH, T. ve DAHLGAARD-PARK, S. M. (2012). “Lean Service: A literature analysis and classification”. Total Quality Management & Business Excellence, 23(3-4): 359-380.
• TIWARI, S., DUBEY, R. ve TRIPATHI, N. (2011). “The journey of lean”. Indian Journal of Commerce & Management Studies, 2(2): 200-208.
• VLACHOS, I. (2015). “Applying lean thinking in the food supply chains: a case study”. Production Planning & Control, 26(16): 1351-1367.
• VLACHOS, I. ve BOGDANOVIC, A. (2013). “Lean thinking in the European hotel industry”. Tourism Management, 36: 354-363.
• WHITE, R. E., PEARSON, J. N. ve WILSON, J. R. (1999). “JIT Manufacturing: a survey of implementation in small and large US manufacturers”. Management Science 45(1): 1–15
• WOMACK, J. P. ve JONES, D. T. (1994). “From lean production to the lean enterprise”. Harvard business review, 72(2): 93-103.
• WOMACK, J. P. ve JONES, D. T. (1996). Lean Thinking: Banish Waste and Create Wealth in Your Corporation, Simon & Schuster, New York.
• YOUNG, T. P. ve McCLEAN, S. I. (2008). “A critical look at Lean Thinking in healthcare”. BMJ Quality & Safety, 17(5): 382-386.