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ÇEVRE YÖNETİM MUHASEBESİ UYGULAMALARI İÇİN YENİ BİR YAKLAŞIM MALZEME AKIŞ MALİYET MUHASEBESİ

Yıl 2017, Cilt: 13 Sayı: 4, 927 - 948, 01.10.2017
https://doi.org/10.17130/ijmeb.2017433416

Öz

Son yıllarda işletmeler sıkı devlet düzenlemeleri ve bilinçlenen tüketiciler karşısında daha az çevresel etkiyle yüksek verimlilik için artan bir baskıyla karşı karşıya kalmaya başlamıştır. Bu nedenle işletmelerin çevre ile ilgili unsurları firma karı ile ilişkilendiren, finansal performanslarının yanında çevresel performanslarını da artıran yönetim araçları kullanmaları bir gereklilik haline gelmiştir. Malzeme Akış Maliyet Muhasebesi, malzeme kullanımı ve üretim kayıplarını azaltarak malzeme ve enerjinin verimli kullanımını artırmayı ve çevreye olumsuz etkileri ve maliyetlerini azaltmayı amaçlayan, çevre yönetim muhasebesinin önemli araçlarından biridir. Bu çalışmada Malzeme Akış Maliyet Muhasebesinin tanıtılması amaçlanmaktadır.

Kaynakça

  • Akbaş, H. E. (2011). Çevresel yönetim muhasebesi: Özellikleri, unsurları ve kullanım alanları. MODAV, 3, 29-59.
  • Chang, S. H., Chiu A. A., Chu, C. L., Wang, T. S., & Hsieh, S. I. (2015). Material flow cost accounting system for decision making: The case of Taiwan SME in the metal processing industry. Asian Journal of Finance & Accounting, 7(1), 117-134.
  • Christ, K. L., & Burritt, R. L. (2016). ISO 14051: A new era for MFCA implementation and research. Revista de Contabilidad – Spanish Accounting Review, 19(1), 1-9.
  • Çalış, Y. E. (2013). Çevresel maliyetlerin muhasebeleştirilmesi. Marmara Üniversitesi İİB Dergisi, 34(1), 175-190.
  • Doğdubay, M., & Sarıoğlan, M. (2010). Büyük ölçekli otel işletmelerinin yiyecek-içecek ünitelerinde üretim dengesini bozan üretim kayıplarının rapor edilmesi. Tubav Bilim Dergisi, 3(1), 106-116.
  • Fakoya, M. B. (2015). Adopting material flow cost accounting model for improved waste- reduction decisions in a micro-brewery. Environment, Development and Sustainability, 17, 1017-1030.
  • Gürdal, K. (2013). TTK, TMS/TFRS, VUK düzenlemeleri ve maliyet denetimi. Muhasebe ve Vergi Uygulamaları Dergisi, 1, 1-26.
  • Hyrslová, J., Vágner, M., & Palásek, J. (2011). Material flow cost accounting (MFCA) - tool for the optimization of corporate production processes. Business Management And Education, 9(1), 5-18.
  • Jasch, C. (2003). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11, 667–676.
  • Jasch, C., & Savage, D. E. (2008). The IFAC international guidance document on environmental management accounting. İçinde S. Schaltegger, M. Bennett, R. L. Burritt, & C. Jasch (Eds.), Environmental Management Accounting for Cleaner Production, 321-336. Netherlands: Springer.
  • Karcıoğlu, R. (1993). Sanayi işletmelerinde üretim kayıpları (fire, artık, bozuk mamül ve kusurlu mamül-verimliliğe ve maliyetlere etkisi). Erzurum: Atatürk Üniversitesi Yayınları.
  • Kokubu, K. (2008). Material flow cost accounting: Japanese perspectives and international standardization. A-CSEAR Proceedings.
  • Kokubu, K., & Kitada, H. (2010). Conflicts and solutions between material flow cost accounting and conventional management thinking. 6th Asia-Pacific Interdisciplinary Perspectives on Accounting Research (APIRA) Conference at University of Sydney, July 12-13.
  • Kokubu K., & Kitada, H. (2012). Material flow cost accounting and conventional management thinking: Introducing a new environmental management accounting tool into companies. Paper submitted to the IPA Conference.
  • Kokubu, K., & Tachikawa, H., (2013). Material flow cost accounting: Significance and practical approach. İçinde J. Kauffman & K.M. Lee (Eds.), Handbook of Sustainable Engineering (ss. 351-369). New York: Springer Dordrecht Heidelberg.
  • Kokubu K., & Kitada, H. (2015). Material flow cost accounting and existing management perspectives. Journal of Cleaner Production, 108, 1279-1288.
  • Nakajima, M. (2006). The New management accounting field established by material flow cost accounting. Kansai University Review of Business and Commerce, 8, 1-22.
  • Nakajima, M. (2008). The new development of material flow cost accounting (MFCA): MFCA analysis in power company and comparison between MFCA and TPM (total productive maintenance). Kansai University Review of Business and Commerce, 10,57-86.
  • Onishi, Y., Kokubu K., & Nakajima, M. (2008). Implementing material flow cost accounting in a pharmaceutical company. İçinde S. Schaltegger, M. Bennett, R. L. Burritt, & C. Jasch (Eds.), Environmental Management Accounting for Cleaner Production, 395-409. Netherlands: Springer.
  • Otlu F., & Kaya G. A. (2010). Çevre muhasebesi ile ilgili muhasebe meslek mensupları üzerine bir araştırma. Akademik Yaklaşımlar Dergisi, 1(1), 43-56.
  • Rieckhof, R., Bergmann, A., & Guenther, E. (2015). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production, 108, 1262-1278.
  • Schmidt, A., Götze, U., & Sygulla, R. (2015). Extending the scope of material flow cost accounting : Methodical refinements and use case. Journal of Cleaner Production, 108, 1320-1332.
  • Songkham, A., & Kasemset, C. (2015). Application of MFCA and dynamic programming in operations improvement: A case study. İçinde M. Gen, K.J. Kim, X. Huang, & Y. Hiroshi (Eds.), Industrial Engineering, Management Science and Applications, 35-44. Berlin: Springer-Verlag Heidelberg.
  • Strobel, M., & Redmann, C. (2004). Flow cost accounting an accounting approach based on the actual flows of materials. İçinde M. Bennett, J. J. Bouma, & T. Wolters (Eds.), Environmental Management Accounting: Informational And Institutional Developments, 67-82. New York: Kluwer Academic Publishers.
  • Sulong, F., Sulaiman, M., & Norhayati, M. A. (2015). Material flow cost accounting (MFCA) enablers and barriers: The case of a Malaysian small and medium-sized enterprise (SME). Journal of Cleaner Production, 108, 1365-1374.
  • Sygulla, R., Götze, U., & Bierer, A. (2014). Material flow cost accounting: A tool for designing economically and ecologically sustainable production processes. İçinde E. Henriques, P. Peças, & A. Silva (Eds.), Technology and Manufacturing Process Selection, 105-130. London: Springer.
  • Tachikawa, H. (2014). Manual on material flow cost accounting: ISO 14051. Tokyo: Asian Productivity Organization.
  • Viere, T., Prox, M., Möller, A., & Schmidt, M. (2011). Implications of material flow cost accounting for life cycle engineering. İçinde J. Hesselbach & C. Herrmann (Eds.), Glocalized Solutions for Sustainability in Manufacturing, 652-656. Berlin: Springer, Heidelberg.
  • Yereli, A. N., & Yakın, V. (2009). Çevresel yönetim muhasebesi aracı olarak malzeme akış maliyet muhasebesi yöntemi. Muhasebe ve Denetime Bakış, 1, 69-90.
  • Wagner, B. (2015). A report on the origins of material flow cost accounting (MFCA) research activities. Journal of Cleaner Production, 108, 1255-1261.
  • Wan, Y. K., Re,x T.L., Denny, K.S., & Tan, R. R. (2015). Material flow cost accounting (MFCA) based approach for prioritisation of waste recovery. Journal of Cleaner Production, 107, 602-614.

A NEW APPROACH TO ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES: MATERIAL FLOW COST ACCOUNTING

Yıl 2017, Cilt: 13 Sayı: 4, 927 - 948, 01.10.2017
https://doi.org/10.17130/ijmeb.2017433416

Öz

In recent years, in response to stringent government regulations and conscious consumers, businesses are being placed under increasing pressure to achieve higher productivity with reduced environmental impacts. For this reason it is a requirement for businesses to use management tools that relate environmental facts to company profits and increase environmental performance in addition to financial performance. Material Flow Cost Accounting, one of the major tools of environmental management accounting, aims to reduce material use and production losses, increase efficient uses of material and energy, and reduce adverse environmental impacts and associated costs. The purpose of this paper is to introduce Material Flow Cost Accounting

Kaynakça

  • Akbaş, H. E. (2011). Çevresel yönetim muhasebesi: Özellikleri, unsurları ve kullanım alanları. MODAV, 3, 29-59.
  • Chang, S. H., Chiu A. A., Chu, C. L., Wang, T. S., & Hsieh, S. I. (2015). Material flow cost accounting system for decision making: The case of Taiwan SME in the metal processing industry. Asian Journal of Finance & Accounting, 7(1), 117-134.
  • Christ, K. L., & Burritt, R. L. (2016). ISO 14051: A new era for MFCA implementation and research. Revista de Contabilidad – Spanish Accounting Review, 19(1), 1-9.
  • Çalış, Y. E. (2013). Çevresel maliyetlerin muhasebeleştirilmesi. Marmara Üniversitesi İİB Dergisi, 34(1), 175-190.
  • Doğdubay, M., & Sarıoğlan, M. (2010). Büyük ölçekli otel işletmelerinin yiyecek-içecek ünitelerinde üretim dengesini bozan üretim kayıplarının rapor edilmesi. Tubav Bilim Dergisi, 3(1), 106-116.
  • Fakoya, M. B. (2015). Adopting material flow cost accounting model for improved waste- reduction decisions in a micro-brewery. Environment, Development and Sustainability, 17, 1017-1030.
  • Gürdal, K. (2013). TTK, TMS/TFRS, VUK düzenlemeleri ve maliyet denetimi. Muhasebe ve Vergi Uygulamaları Dergisi, 1, 1-26.
  • Hyrslová, J., Vágner, M., & Palásek, J. (2011). Material flow cost accounting (MFCA) - tool for the optimization of corporate production processes. Business Management And Education, 9(1), 5-18.
  • Jasch, C. (2003). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11, 667–676.
  • Jasch, C., & Savage, D. E. (2008). The IFAC international guidance document on environmental management accounting. İçinde S. Schaltegger, M. Bennett, R. L. Burritt, & C. Jasch (Eds.), Environmental Management Accounting for Cleaner Production, 321-336. Netherlands: Springer.
  • Karcıoğlu, R. (1993). Sanayi işletmelerinde üretim kayıpları (fire, artık, bozuk mamül ve kusurlu mamül-verimliliğe ve maliyetlere etkisi). Erzurum: Atatürk Üniversitesi Yayınları.
  • Kokubu, K. (2008). Material flow cost accounting: Japanese perspectives and international standardization. A-CSEAR Proceedings.
  • Kokubu, K., & Kitada, H. (2010). Conflicts and solutions between material flow cost accounting and conventional management thinking. 6th Asia-Pacific Interdisciplinary Perspectives on Accounting Research (APIRA) Conference at University of Sydney, July 12-13.
  • Kokubu K., & Kitada, H. (2012). Material flow cost accounting and conventional management thinking: Introducing a new environmental management accounting tool into companies. Paper submitted to the IPA Conference.
  • Kokubu, K., & Tachikawa, H., (2013). Material flow cost accounting: Significance and practical approach. İçinde J. Kauffman & K.M. Lee (Eds.), Handbook of Sustainable Engineering (ss. 351-369). New York: Springer Dordrecht Heidelberg.
  • Kokubu K., & Kitada, H. (2015). Material flow cost accounting and existing management perspectives. Journal of Cleaner Production, 108, 1279-1288.
  • Nakajima, M. (2006). The New management accounting field established by material flow cost accounting. Kansai University Review of Business and Commerce, 8, 1-22.
  • Nakajima, M. (2008). The new development of material flow cost accounting (MFCA): MFCA analysis in power company and comparison between MFCA and TPM (total productive maintenance). Kansai University Review of Business and Commerce, 10,57-86.
  • Onishi, Y., Kokubu K., & Nakajima, M. (2008). Implementing material flow cost accounting in a pharmaceutical company. İçinde S. Schaltegger, M. Bennett, R. L. Burritt, & C. Jasch (Eds.), Environmental Management Accounting for Cleaner Production, 395-409. Netherlands: Springer.
  • Otlu F., & Kaya G. A. (2010). Çevre muhasebesi ile ilgili muhasebe meslek mensupları üzerine bir araştırma. Akademik Yaklaşımlar Dergisi, 1(1), 43-56.
  • Rieckhof, R., Bergmann, A., & Guenther, E. (2015). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production, 108, 1262-1278.
  • Schmidt, A., Götze, U., & Sygulla, R. (2015). Extending the scope of material flow cost accounting : Methodical refinements and use case. Journal of Cleaner Production, 108, 1320-1332.
  • Songkham, A., & Kasemset, C. (2015). Application of MFCA and dynamic programming in operations improvement: A case study. İçinde M. Gen, K.J. Kim, X. Huang, & Y. Hiroshi (Eds.), Industrial Engineering, Management Science and Applications, 35-44. Berlin: Springer-Verlag Heidelberg.
  • Strobel, M., & Redmann, C. (2004). Flow cost accounting an accounting approach based on the actual flows of materials. İçinde M. Bennett, J. J. Bouma, & T. Wolters (Eds.), Environmental Management Accounting: Informational And Institutional Developments, 67-82. New York: Kluwer Academic Publishers.
  • Sulong, F., Sulaiman, M., & Norhayati, M. A. (2015). Material flow cost accounting (MFCA) enablers and barriers: The case of a Malaysian small and medium-sized enterprise (SME). Journal of Cleaner Production, 108, 1365-1374.
  • Sygulla, R., Götze, U., & Bierer, A. (2014). Material flow cost accounting: A tool for designing economically and ecologically sustainable production processes. İçinde E. Henriques, P. Peças, & A. Silva (Eds.), Technology and Manufacturing Process Selection, 105-130. London: Springer.
  • Tachikawa, H. (2014). Manual on material flow cost accounting: ISO 14051. Tokyo: Asian Productivity Organization.
  • Viere, T., Prox, M., Möller, A., & Schmidt, M. (2011). Implications of material flow cost accounting for life cycle engineering. İçinde J. Hesselbach & C. Herrmann (Eds.), Glocalized Solutions for Sustainability in Manufacturing, 652-656. Berlin: Springer, Heidelberg.
  • Yereli, A. N., & Yakın, V. (2009). Çevresel yönetim muhasebesi aracı olarak malzeme akış maliyet muhasebesi yöntemi. Muhasebe ve Denetime Bakış, 1, 69-90.
  • Wagner, B. (2015). A report on the origins of material flow cost accounting (MFCA) research activities. Journal of Cleaner Production, 108, 1255-1261.
  • Wan, Y. K., Re,x T.L., Denny, K.S., & Tan, R. R. (2015). Material flow cost accounting (MFCA) based approach for prioritisation of waste recovery. Journal of Cleaner Production, 107, 602-614.
Toplam 31 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Funda Özçelik Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 13 Sayı: 4

Kaynak Göster

APA Özçelik, F. (2017). ÇEVRE YÖNETİM MUHASEBESİ UYGULAMALARI İÇİN YENİ BİR YAKLAŞIM MALZEME AKIŞ MALİYET MUHASEBESİ. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 13(4), 927-948. https://doi.org/10.17130/ijmeb.2017433416