Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Bu makale geri çekilmiştir. https://dergipark.org.tr/tr/pub/bartiniibf/article/899104

Geri Çekme Notu

BU MAKALE, AŞAĞIDA KÜNYESİ VERİLEN MAKALE İLE YÜKSEK BENZERLİK ORANINA SAHİP OLDUĞUNUN TESPİTİ NEDENİYLE GERİ ÇEKİLMİŞTİR. Katherine L. Christ, Roger L. Burritt, 2015, Material flow cost accounting: a review and agenda for future research, Journal of Cleaner Production, 108, 1378-1389.

Öz

Son zamanlarda, iş dünyasının malzeme ve enerji kullanımını azaltarak verimliliği arttırmak için zorlandıkları görülmektedir. Malzeme akış maliyet muhasebesi yardımcı olabilecek bir yönetim aracı olarak önerilmiş ve ISO 14051 standardında uluslararası bir çevre yönetimi muhasebe standardı, işletme tarafından değerlendirilmek üzere ortaya çıkmıştır. Bu makale, mevcut malzeme akış maliyet muhasebesi literatürünün bir incelemesini sunmaktadır. Çalışmanın amacı, malzeme akışı maliyet muhasebesi aracının gelecekteki gelişimi için bir temel oluşturacak vakalar ele alınarak araştırma gündeminin geliştirilmesidir. Çalışmada, şirketler için uygulamanın kapsamı ve soruşturma yöntemlerinin genişletilmesinin belirlendiği bir yol haritası ana hatlarıyla belirtilmeye çalışılmıştır.

Anahtar Kelimeler

• Malzeme Akış Maliyeti Muhasebesi
• Çevresel Yönetim Muhasebes
• ISO 14051

Kaynakça

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