Time-Driven Activity-Based Costing in Logistics Sector: An Application on Recycling Business

Yıl 2024, Cilt: 4 Sayı: 2, 146 - 161, 31.07.2024

Ahmet Onay

Öz

The transformation instigated by the Industry 4.0 Revolution in production/service environments has diminished the reliability of volume-based allocation keys and brought forth the deficiencies of traditional cost methods. The necessity for managers to possess information enriched with more advanced cost methods has propelled the prominence of Time-Driven Activity-Based Costing (TD-ABC), which is also beneficial for monitoring logistics costs more accurately. This study aims to ascertain the logistics costs of a recycling business utilizing TD-ABC. The focus here is on the logistics sector, which is recognized for its challenging and complex nature in cost analysis. The constructed model demonstrates how decision-makers can develop cost calculation tools by considering the characteristics of their business processes, warehousing/transportation, supply chains, delivered products, and services. The costs derived from the TD-ABC method have been compared to those calculated using Activity Based Costing to delineate differences. The findings suggest that TD-ABC is more expository. A comparison of the methods implies that the logistics costs may be overstated compared to their predecessor, Activity-Based Costing (ABC).

Anahtar Kelimeler

Costing Methods, TD-ABC, Time Equations, Time Drivers, Logistics Costs

Lojistik Sektöründe Zaman Etkenli Faaliyet Tabanlı Maliyetleme: Bir Geri Dönüşüm İşletmesinde Uygulama

Öz

Endüstri 4.0 Devrimi'nin üretim/hizmet ortamlarında tetiklediği dönüşüm, hacim bazlı dağıtım anahtarlarının güvenilirliğini azaltmış ve geleneksel maliyet yöntemlerinin eksikliklerini ortaya çıkarmıştır. Yöneticilerin daha gelişmiş maliyet yöntemleriyle zenginleştirilmiş bilgiye sahip olma zorunluluğu, lojistik maliyetlerinin daha doğru izlenmesine de fayda sağlayan Zaman Etkenli Faaliyet Tabanlı Maliyetleme'nin (ZE-FTM) ön plana çıkmasını sağlamıştır. Bu çalışma, ZE-FTM kullanan bir geri dönüşüm işletmesinin lojistik maliyetlerini tespit etmeyi amaçlamaktadır. Burada odak noktası, maliyet analizinin zorlu ve karmaşık doğasıyla tanınan lojistik sektörüdür. Oluşturulan model, karar vericilerin iş süreçleri, depolama/nakliye, tedarik zincirleri, teslim edilen ürün ve hizmetlerin özelliklerini dikkate alarak maliyet hesaplama araçlarını nasıl geliştirebileceklerini göstermektedir. ZE-FTM yönteminden elde edilen maliyetler, farklılıkları belirlemek için Faaliyet Tabanlı Maliyetleme kullanılarak hesaplanan maliyetlerle karşılaştırılmıştır. Bulgular ZE-FTM'nin daha açıklayıcı olduğunu göstermektedir. Yöntemlerin karşılaştırılması, lojistik maliyetlerin önceki yöntem olan FTM ile karşılaştırıldığında olduğundan fazla gösterilebileceğine işaret etmektedir.

Anahtar Kelimeler

Maliyetleme Yöntemleri, ZE-FTM, Zaman Denklemleri, Zaman Sürücüleri, Lojistik Maliyetler

Kaynakça

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