Araştırma Makalesi
BibTex RIS Kaynak Göster

The Optimization of Corporate Treasury Operations from a Lean Perspective

Yıl 2019, , 229 - 248, 30.08.2019
https://doi.org/10.30784/epfad.578134

Öz

Due to globalization in
corporate environment, it has become inevitable for companies to operate in a
multinational structure in order to make their assets sustainable. The
companies are necessarily expected to work simultaneously with many currencies
and banking products. In this context, the efficiency of treasury departments,
especially in multinational companies, is one of the indispensable factors for
the success of the company. Lean management is one of the most effective
methods to improve efficiency and reduce the cost. Lean management, in the
simplest terms, refers to the adaptation of lean manufacturing techniques used
in production areas to office conditions. The aim of this study is to increase
the corporate productivity by leaning the treasury department and treasury processes.
To achieve this objective, treasury processes of a multinational company has
been analyzed within the scope of business process management and interpreted
with a lean approach. As a result, it has been shown that it is possible to
reduce the number of transactions and to minimize the error rates in short and
medium term by using lean management techniques and it is revealed that the company
performance could be improved positively by reducing costs and minimizing the
possible losses.


Kaynakça

  • Ahlström, P. (1998). Sequences in the implementation of lean production. European Management Journal, 18(3), 327-334. https://doi.org/10.1016/S0263-2373(98)00009-7
  • Anderson, S. (2002). Improvement corner: Poka-Yoke…mistake-proofing as a preventive action. The Informed Outlook Reprint, 7(3). Retrieved from http://asq.org/pub/informed
  • Blach, J., Kosmala, M., Gorczynska, M., & Dos, A. (2014). Innovations in liquidity management - The potential of corporate treasury. Journal of Economics and Management, (18), 209-224. Retrieved from http://yadda.icm.edu.pl/yadda/element/bwmeta1.element.ekon-element-issn-1732-1948
  • Dudek-Burlikowska, M., & Szewieczek, D. (2009). The Poka-Yoke Method as an improving quality tool of operations in the process. Journal of Achievements in Materials & Manufacturing Engineering, 36(1), 95-102. Retrieved from http://jamme.acmsse.h2.pl/
  • Fawaz, A. A., & Rajgopal, J. (2007). Analyzing the benefits of lean manufacturing and value stream mapping via simulation: A process sector case study. International Journal of Production Economics, 107(1), 223-236. https://doi.org/10.1016/j.ijpe.2006.09.009
  • Ishikawa, K. (1985). What is total quality control? The Japanese way. Michigan: Prentice-Hall.
  • Kocakulah, M. C., & Upson, J. (2004). Lean manufacturing: Selected financial performance of recognized lean manufacturers. International Business & Economics Research Journal, 3(12), 9-20. https://doi.org/10.19030/iber.v3i12.3745
  • Lynn, B. C. (2008). Managing the modern treasury. Journal of Corporate Treasury Management, 1(3), 211-218. Retrieved from http://search.ebscohost.com
  • Masquelier, F. (2009). Corporate treasury’s role in troubled times. Journal of Corporate Treasury Management, 3(1), 16-21. Retrieved from http://search.ebscohost.com
  • Murman, E. (2002). Lean enterprise value: Insights from MIT's lean aerospace initiative. London: Palgrave Macmillan.
  • Ohno, T. (1988). Toyota production system: Beyond large-scale production. Portland, Oregon: Productivity Press.
  • Polak, P., & Klusacek, I. (2010). Centralization of treasury management. Ukraine: Business Perspectives
  • Polak, P., Robertson, D. C., & Lind, M. (2011). The new role of the corporate treasurer: Emerging trends in response to the financial crisis [Special issue]. International Research Journal of Finance and Economics, (78). Retrieved from https://www.internationalresearchjournaloffinanceand economics.com/
  • Rooyen, J. H. V. (2002). Emerging role of corporate treasury management in cyber space. South African Journal of Information Management, 4(4), 1-14. https://doi.org/10.4102/sajim.v4i4.187
  • Shil, N. C. (2009). Explicating 5S: Make you productive. Interdisciplinary Journal of Contemporary Research in Business, 1(6), 33-47. Retrieved from https://ijcrb.webs.com/
  • The Association of Corporate Treasurers. (2018). ACT competency framework. Retrieved from https://www.treasurers.org/competencyframework
  • Tugwell, P. (2007). Clean up. Works Management, 16-17. Retrieved from https://engineeringresearch.org
  • Williams, S. (2009). The lean toolkit, Part IV. CircuiTree, 22(11), 29. Retrieved from https://pdfs.semanticscholar.org

Yalın Bir Bakış Açısıyla Kurumsal Hazine Operasyonlarının Optimizasyonu

Yıl 2019, , 229 - 248, 30.08.2019
https://doi.org/10.30784/epfad.578134

Öz

Global anlamda ticaretin sınırlarının kalkması ile birlikte kurumsal şirketlerin varlıklarını sürdürülebilir kılmak adına çok uluslu yapıda faaliyet göstermeleri kaçınılmaz olmuştur. Çok uluslu yapının gereği olarak bu şirketlerin birçok para birimi ve bankacılık ürünü ile aynı anda çalışmaları beklenmektedir. Bu kapsamda özellikle çok uluslu şirketlerde hazine
departmanlar
ının verimliliği, şirketin başarısı için vazgeçilmez unsurlardan bir tanesi
olarak nitelendirilebilir. Bu
çalışmada iş süreç yönetimi bakış açısı ile analiz edilen kurumsal
hazine s
üreçlerinin, yalın yönetim anlayışı ile optimize edilmelerinin
ara
ştırmaya konu şirketin performansına etkisinin incelenmesi amaçlanmıştır. Çalışmanın ana hedeflerinden biri,
optimize edilen s
üreçler ile oluşturulan yeni hazine
organizasyonunun
şirketin gelecek ihtiyaçlarına cevap verecek ve mevcut
verimlilik d
üzeyini
artt
ıracak
şekilde
yeniden yap
ılandırılmasıdır. Yapılan uygulama sonucunda, yalın yönetim teknikleri kullanılarak kısa ve orta vadede işlem sayısının düşürülmesinin ve hata oranlarının en aza indirilmesinin mümkün olduğu ortaya konmuş ve buna bağlı olarak maliyetlerin düşürülmesi ve olası kayıpların minimize edilmesi ile şirket performansının pozitif anlamda yönlendirilebileceği ortaya çıkmıştır.

Kaynakça

  • Ahlström, P. (1998). Sequences in the implementation of lean production. European Management Journal, 18(3), 327-334. https://doi.org/10.1016/S0263-2373(98)00009-7
  • Anderson, S. (2002). Improvement corner: Poka-Yoke…mistake-proofing as a preventive action. The Informed Outlook Reprint, 7(3). Retrieved from http://asq.org/pub/informed
  • Blach, J., Kosmala, M., Gorczynska, M., & Dos, A. (2014). Innovations in liquidity management - The potential of corporate treasury. Journal of Economics and Management, (18), 209-224. Retrieved from http://yadda.icm.edu.pl/yadda/element/bwmeta1.element.ekon-element-issn-1732-1948
  • Dudek-Burlikowska, M., & Szewieczek, D. (2009). The Poka-Yoke Method as an improving quality tool of operations in the process. Journal of Achievements in Materials & Manufacturing Engineering, 36(1), 95-102. Retrieved from http://jamme.acmsse.h2.pl/
  • Fawaz, A. A., & Rajgopal, J. (2007). Analyzing the benefits of lean manufacturing and value stream mapping via simulation: A process sector case study. International Journal of Production Economics, 107(1), 223-236. https://doi.org/10.1016/j.ijpe.2006.09.009
  • Ishikawa, K. (1985). What is total quality control? The Japanese way. Michigan: Prentice-Hall.
  • Kocakulah, M. C., & Upson, J. (2004). Lean manufacturing: Selected financial performance of recognized lean manufacturers. International Business & Economics Research Journal, 3(12), 9-20. https://doi.org/10.19030/iber.v3i12.3745
  • Lynn, B. C. (2008). Managing the modern treasury. Journal of Corporate Treasury Management, 1(3), 211-218. Retrieved from http://search.ebscohost.com
  • Masquelier, F. (2009). Corporate treasury’s role in troubled times. Journal of Corporate Treasury Management, 3(1), 16-21. Retrieved from http://search.ebscohost.com
  • Murman, E. (2002). Lean enterprise value: Insights from MIT's lean aerospace initiative. London: Palgrave Macmillan.
  • Ohno, T. (1988). Toyota production system: Beyond large-scale production. Portland, Oregon: Productivity Press.
  • Polak, P., & Klusacek, I. (2010). Centralization of treasury management. Ukraine: Business Perspectives
  • Polak, P., Robertson, D. C., & Lind, M. (2011). The new role of the corporate treasurer: Emerging trends in response to the financial crisis [Special issue]. International Research Journal of Finance and Economics, (78). Retrieved from https://www.internationalresearchjournaloffinanceand economics.com/
  • Rooyen, J. H. V. (2002). Emerging role of corporate treasury management in cyber space. South African Journal of Information Management, 4(4), 1-14. https://doi.org/10.4102/sajim.v4i4.187
  • Shil, N. C. (2009). Explicating 5S: Make you productive. Interdisciplinary Journal of Contemporary Research in Business, 1(6), 33-47. Retrieved from https://ijcrb.webs.com/
  • The Association of Corporate Treasurers. (2018). ACT competency framework. Retrieved from https://www.treasurers.org/competencyframework
  • Tugwell, P. (2007). Clean up. Works Management, 16-17. Retrieved from https://engineeringresearch.org
  • Williams, S. (2009). The lean toolkit, Part IV. CircuiTree, 22(11), 29. Retrieved from https://pdfs.semanticscholar.org
Toplam 18 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Hasan Kuas 0000-0001-9918-1320

Göktuğ Cenk Akkaya 0000-0002-2805-4073

Yayımlanma Tarihi 30 Ağustos 2019
Kabul Tarihi 25 Ağustos 2019
Yayımlandığı Sayı Yıl 2019

Kaynak Göster

APA Kuas, H., & Akkaya, G. C. (2019). Yalın Bir Bakış Açısıyla Kurumsal Hazine Operasyonlarının Optimizasyonu. Ekonomi Politika Ve Finans Araştırmaları Dergisi, 4(2), 229-248. https://doi.org/10.30784/epfad.578134