MALZEME AKIŞ MALİYET MUHASEBESİNİN TARIM MAKİNELERİ İŞLETMESİNDE UYGULANMASI

Yıl 2021, Sayı: 6, 19 - 35, 13.09.2021

Ulukan Büyükarıkan

https://doi.org/10.46236/jovosst.951953

Cited By: 1

Öz

Klasik maliyet muhasebesi yöntemlerinin işletme faaliyetlerinden oluşan çevresel maliyetleri ve bunların etkilerinin göz ardı etmesiyle, çevre yönetim muhasebesi yöntemleri gelişmiştir. Bu yöntemlerden biri olan malzeme akış maliyet muhasebesi (MAMM) üretim işletmelerinde malzeme, enerji ve veri akışlarını baştan sona eko-verimlilik fırsatlarına göre yapılandırmaktadır. MAMM malzeme ve enerji verimliliğini artırarak ekonomik ve ekolojik hedefleri bütünleştirmektedir. Yöntem 1980’li yıllarda Almanya’da ortaya çıkmış olup, 2000’li yıllarla birlikte Japonya’daki üretim işletmelerinde yaygın olarak kullanılmaya başlanmıştır.
MAMM malzeme ve enerji akışlarını fiziksel ve ekonomik açıdan görselleştirerek işletmenin finansal tablolarına ek olarak kritik alanlara işaret eden göstergeler sunmaktadır ve yönetsel karar verme ve problem çözme sürecinde kullanmak mümkündür. Çalışmada klasik maliyet muhasebesi uygulayan bir tarım makineleri işletmesinde, MAMM’ın üretim sürecindeki malzeme ve enerji kaynaklarındaki iyileştirmelerini ve yöntemin uygulanabilirliğini göstermek amaçlanmıştır. Bu bağlamda Konya ilinde tarım makineleri parçaları üretimi yapan bir işletmede MAMM uygulamasına yer verilmiştir. Elde edilen bulgular sonucunda üretim sürecindeki fiziki malzeme kayıp ve atıkları tespit edilmiştir. Daha sonraki aşamada malzeme akış maliyetlerinin dağılımı hesaplanmış ve üretim sürecinde iyileştirilmesi hedeflenen noktalar belirlenmiştir. Yönetim muhasebesi açısından MAMM’ın malzeme ve enerji akışlarını fiziksel ve ekonomik açıdan görselleştirmesi, işletmelerde kurumsal kaynak planlamasının ve kurumsal şeffaflığın geliştirilmesine katkıda bulunabilecektir.

Anahtar Kelimeler

Yönetim muhasebesi, Çevre yönetim muhasebesi, Malzeme Akış Maliyet Muhasebesi, Tarım makineleri

APPLICATION OF MATERIAL FLOW COST ACCOUNTING IN AGRICULTURAL MACHINERY PLANT

Öz

Environmental management accounting methods have developed with the classical cost accounting methods ignoring the environmental costs of business activities and their effects. One of these methods is material flow cost accounting (MFCA). The MFCA structures material, energy, and data flow in manufacturing enterprises from start to finish according to eco-efficiency opportunities. The MFCA integrates economic and ecological targets by increasing material and energy efficiency. This method emerged in Germany in the 1980s and started to be widely used in production enterprises in Japan in the 2000s. By visualizing material and energy flows physically and economically, MAMM provides indicators that point to critical areas in addition to the financial statements of the enterprise, and it is possible to use them in the process of managerial decision making and problem-solving. This study, it is aimed to show the improvements of the MFCA in material and energy resources in the production process and the applicability of the method. This study applied an agricultural machinery plant using classical cost accounting. In this context, the MFCA application has been included in a plant that produces agricultural machinery parts in Konya. As a result of the findings, physical material losses and wastes in the production process were determined. In the next stage, the distribution of material flow costs was calculated, and the points to be improved in the production process were determined. In terms of management accounting, MFCA will contribute to the physical and economic visualization of material and energy flows, enterprise resource planning in enterprises, and improving corporate transparency.

Anahtar Kelimeler

Management accounting, Environment management accounting, Material flow cost accounting, Agricultural machinery

Kaynakça

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