Avrupa’da Muhasebe Uyum Çalışmaları, 1978 Öncesi ve Sonrası: Ticaret Temelli İstatistiksel Bakış Açısı

Öz

Bu çalışmanın amacı, merkezi tedarik zinciri yapısına sahip işletmelerde satın alma fonksiyonuna dayalı tedarik zinciri toplam maliyetini optimize etmektir. Bu amaçla farmasötik alanda faaliyet gösteren, kendi üretimini yapan, satın almacı ve tedarikçisini kendi bünyesinde bulunduran bir işletmede tedarik zinciri yıllık toplam maliyetini optimize etmek adına uygulama yapılmış ve farklı tedarikçi kombinasyonlarında satın alma faaliyetleri sonucu oluşan tedarikçi, satın almacı ve tedarik zinciri için ortaya çıkan yıllık toplam maliyetler değerlendirilerek işletme açısından minimum maliyetli durum seçilmiştir. Bu çalışmada, Excel Solver ve Lingo 11.0 programları kullanılmıştır.

Anahtar Kelimeler

• Merkezi Tedarik Zinciri, Optimizasyon, Satın alma

European Accounting Harmonization Before and After 1978: A Trade-Base Statistical Perspective

Öz

The purpose of this study has been to (a) measure the growth of exports for five of the six core EU founders (Belgium, France, Italy, Luxembourg, and the Netherlands) and (b) relate the adoption of accounting harmonization standards to this growth. The analysis presented in this paper, supported by independent samples t-tests, seemed to rule out the idea that accounting harmonization was constantly designed as a response to stagnation in intra-European trade; the opposite effect was observed. What is not yet clear, and what requires further investigation, is whether and to what extent the EC decided to adopt accounting harmonization measures as a trade-related necessity—for example, because the increasing tempo of intra-European trade had bound together the community in a manner that required harmonization for further trade expansion. The analysis of this topic could add significantly to the accounting history of the EU

Anahtar Kelimeler

• European Union, accounting harmonization, accounting

Kaynakça

1. Best, J. (2003). From the top-down: The new financial architecture and the re-embedding of global finance. New Political Economy, 8(3), 363-384.
2. Frank, W.G. (1979). An empirical analysis of international accounting principles. Journal of Accounting Research, 17(2), 593-605.
3. Haller, A. (2002). Financial accounting developments in the European Union: Past events and future prospects. European Accounting Review, 11(1), 153-190.
4. United Nations. (2012). Trade statistics. Retrieved from http://unstats.un.org/unsd/ trade/imts/historical_data.htm
5. World Bank. (2013). World Bank development indicators. Retrieved from http://www.data. worldbank.org