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Malzeme Akışı Maliyet Muhasebesi: Vaka Değerlendirmeleri

Yıl 2021, Cilt: 12 Sayı: 23, 252 - 278, 31.05.2021
https://doi.org/10.47129/bartiniibf.899104

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.

Kaynakça

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Toplam 80 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Nurullah Kaya 0000-0001-5088-8261

Yayımlanma Tarihi 31 Mayıs 2021
Gönderilme Tarihi 18 Mart 2021
Kabul Tarihi 28 Mayıs 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 12 Sayı: 23

Kaynak Göster

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

Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Mayıs ve Kasım aylarında olmak üzere yılda iki defa yayımlanan, beş yılını doldurmuş çift kör hakemli uluslararası bir dergidir. Dergimiz 06.04.2015 tarihinden itibaren EBSCO Host’ta, Akademia Sosyal Bilimler İndeksi (ASOS), SOBIAD ve Google akademik indeksinde taranmaktadır. TR Dizin indeksinde taranması için de girişimlerde bulunulmuş olup değerlendirilme süreci devam etmektedir. 

This work is licensed under CC BY-NC-SA 4.0