Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Nurullah Kaya

doi:10.47129/bartiniibf.899104

Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Bu makale 30 Kasım 2025 tarihinde geri çekildi. https://dergipark.org.tr/tr/pub/bartiniibf/article/1759248

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

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

Derleme

Yazarlar

Nurullah Kaya ^*
0000-0001-5088-8261
Türkiye

Yayımlanma Tarihi

31 Mayıs 2021

Gönderilme Tarihi

18 Mart 2021

Kabul Tarihi

28 Mayıs 2021

Yayımlandığı Sayı

Yıl 2021 Cilt: 12 Sayı: 23

DOI

https://doi.org/10.47129/bartiniibf.899104

IZ

https://izlik.org/JA99FU82EF

Kaynak Göster

RIS / Bibtex

APA

Kaya, N. (2021). Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 12(23), 252-278. https://doi.org/10.47129/bartiniibf.899104

AMA

1.Kaya N. Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021;12(23):252-278. doi:10.47129/bartiniibf.899104

Chicago

Kaya, Nurullah. 2021. “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12 (23): 252-78. https://doi.org/10.47129/bartiniibf.899104.

EndNote

Kaya N (01 Mayıs 2021) Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12 23 252–278.

IEEE

[1]N. Kaya, “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”, Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 12, sy 23, ss. 252–278, May. 2021, doi: 10.47129/bartiniibf.899104.

ISNAD

Kaya, Nurullah. “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12/23 (01 Mayıs 2021): 252-278. https://doi.org/10.47129/bartiniibf.899104.

JAMA

1.Kaya N. Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021;12:252–278.

MLA

Kaya, Nurullah. “Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri”. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 12, sy 23, Mayıs 2021, ss. 252-78, doi:10.47129/bartiniibf.899104.

Vancouver

1.Nurullah Kaya. Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri. Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 01 Mayıs 2021;12(23):252-78. doi:10.47129/bartiniibf.899104

Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

Kaynak Göster

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