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MALİYET DÜŞÜRME YÖNTEMİ OLARAK DİJİTAL İKİZ

Yıl 2020, Cilt 22, Sayı 3, 563 - 579, 30.09.2020
https://doi.org/10.31460/mbdd.694571

Öz

Sensörler, endüstri 4.0, nesnelerin interneti, makine öğrenmesi ve yapay zeka gibi kavramların son yıllarda hayatımıza girmesi ile birçok alan bu kavramlardan etkilenmiştir. Siber fiziksel sistemlerin bu kavramlar ile etkileşimi sonucunda dijital ikiz kavramı ortaya çıkmıştır. Dijital ikiz kavramı, ortaya çıkması ile birlikte birçok alanda kullanılmaya başlanmıştır. Bu modelin kullanımı özellikle karar verme süreçlerinde ciddi kazanımlar sağlamıştır. Karar verme süreçlerindeki kazanımlar her alanda katkı sağladığı gibi maliyet anlamında da değişikliklere neden olmaktadır. Bu çalışmada dijital ikiz kavramının tarihsel gelişimine değinilmiş, dijital ikizin kullanım alanları hakkında genel bilgiler verilmiştir. Bu bilgiler ışığında dijital ikiz modelinin maliyet etkisi, dolayısı ile maliyet muhasebesi penceresinden görünümü ve maliyet düşürme yöntemi olarak kullanılması değerlendirilmiştir. Türkçe literatürde yeteri kadar kaynak bulunmaması ve maliyet muhasebesi bakış açısı ile çalışmalara ışık tutmak adına bu çalışma yapılmıştır.

Kaynakça

  • Alam, K. M. ve El Saddik, A. 2017. “C2PS: A digital twin architecture reference model for the cloud-based cyber-physical systems”. IEEE Access, 5, 2050–2062. doi: 10.1109/ACCESS.2017.2657006.
  • Autiosalo, J. 2018. “Platform for industrial internet and digital twin focused education, research, and innovation: Ilmatar the overhead Crane”. IEEE World Forum on Internet of Things, WF-IoT 2018 - Proceedings, 241–244. doi: 10.1109/WF-IoT.2018.8355217.
  • Aynacı, İ. 2020. “Dijital İkiz ve Sağlık Uygulamaları”. İzmir Katip Çelebi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(1), 70-79.
  • Boger, T. ve Rusk, J. 2017. “What does a Siemens digital twin look like?”. Siemens Product Lifecycle Management Software Inc. https://community.plm.automation.siemens.com/t5/Digital-Twin-Knowledge-Base/What-does-a-Siemens-digital-twin-look-like/ta-p/432968 (Erişim: 21.06.2018).
  • Brussel, H. Van, Bongaorts, L., Wyns, J., Valckenaers, P. ve Van Ginderachter, T. 1999. “A Conceptual Framework for Holonic Manufacturing : Identification of Manufacturing Holons”. Journal of Manufacturing systems, 18(1), 35–52.
  • Erden, A. S. 2003. “Maliyet Yönetimi ve Küresel Rekabete Yönelik Maliyetleme”. Muhasebe Bilim Dünyası Dergisi, 5(4), 81-95.
  • Främling, K., Holmström, J., Ala-Risku, T. ve Kärkkäinen, M. 2003. “Product agents for handling information about physical objects”. Helsinki University of Technology Laboratory of Information Processing Science, TKO-B 153(03), 20. http://www.cs.hut.fi/Publications/Reports/B153.pdf. ISBN 951-22-6853-1 (Erişim:25.02.2020).
  • Grieves, M. 2005. “Product lifecycle management: the new paradigm for enterprises”. International Journal of Product Development, 2(1/2), 71–84. doi: 10.1504/IJPD.2005.006669.
  • Grieves, M. 2011. Virtually Perfect: Driving Innovative and Lean Products through Product Lifecycle Management. Cocoa Beach, Florida: Space Coast Press, LLC. ISBN 978-0982138007.
  • Grieves, M. ve Vickers, J. 2017. “Digital twin: Mitigating unpredictable, undesirable emergent behavior in complex systems”. Editörler: Kahlen, F. J., Flumerfelt, S., and Alves, A. Transdisciplinary Perspectives on Complex Systems: New Findings and Approaches. Springer, Cham, 85–113. doi: 10.1007/978-3-319-38756-7_4.
  • Holmström, J., Främling, K., Tuomi, J., Kärkkäinen, M. ve Ala‐Risku, T. 2002. “Implementing Collaboration Process Networks”. The International Journal of Logistics Management, 13(2), 39–50. doi: 10.1108/09574090210806414.
  • Hribernik, K., Rabe, L., Schumacher, J. ve Thoben, K.-D. 2005. “A concept for product- instance-centric information management”. 2005 IEEE International Technology Management Conference (ICE). 20-22 June 2005. Munich, Germany: IEEE, 1–8. doi: 10.1109/ITMC.2005.7461301.
  • Hribernik, K. A., Rabe, L., Thoben, K. D. ve Schumacher, J. 2006. “The product avatar as a product-instance-centric information management concept”. International Journal of Product Lifecycle Management, 1(4), 367–379. doi: 10.1504/IJPLM.2006.011055.
  • Koestler, A. 1970. “Beyond atomism and holism—the concept of the holon”. Perspectives in Biology and Medicine, 13(2), 131-154.
  • Koulamas, C., ve Kalogeras, A. 2018. “Cyber-physical systems and digital twins in the industrial internet of things [cyber-physical systems]”. Computer, 51(11), 95-98.
  • Kiritsis, D. 2011. “Closed-loop PLM for intelligent products in the era of the Internet of things”. CAD Computer Aided Design. Elsevier Ltd, 43(5), 479–501. doi: 10.1016/j.cad.2010.03.002.
  • Lee, E. A. 2008. “Cyber physical systems: Design challenges”. 11th IEEE International Symposium on Object and Component-Oriented Real-Time Distributed Computing (ISORC). 5-7 May 2008. Orlando, FL, USA, 363–369. doi: 10.1109/ISORC.2008.25.
  • Miskinis, C. 2018. “Digital Twin Genie Case Study: 54% reduction in automotive manufacturing costs”. https://www.challenge.org/insights/digital-twin-genie-in-manufacturing/. (Erişim: 25.02.2020)
  • Panetta K. 2016. “Gartner’s Top 10 Strategic Technology Trends for 2017 - Smarter With Gartner”. Gartner, Inc. https://www.gartner.com/smarterwithgartner /gartners-top-10-technology-trends-2017/ (Erişim: 25.02.2020).
  • Panetta, K. 2017. “Gartner Top 10 Strategic Technology Trends for 2018 - Smarter With Gartner”. Gartner, Inc. https://www.gartner.com/smarterwithgartner /gartner-top-10-strategic-technology-trends-for-2018/ (Erişim: 25.02.2020).
  • Panetta, K. 2018. “Gartner Top 10 Strategic Technology Trends for 2019 - Smarter With Gartner”. Gartner, Inc. https://www.gartner.com/smarterwithgartner/gartner-top-10-strategic-technology-trends-for-2019/ (Erişim: 25.02.2020).
  • Parrott, A. ve Warshaw, L. 2017. “Industry 4.0 and the digital twin:Manufacturing meets its match” . Deloitte University Press. https://www2.deloitte.com/content/dam/insights/us/articles/ 3833_Industry4-0_digital-twin-technology/DUP_Industry-4.0_digital-twin-technology.pdf (Erişim:25.02.2020).
  • Shafto, M., Conroy, M., Doyle, R. ve Glaessgen, E. 2010. “DRAFT Modeling, Simulation, information Technology & Processing Roadmap”. Technology Area 11. http://www.nasa.gov/pdf/501321main_TA11-MSITP-DRAFT-Nov2010-A1.pdf (Erişim:25.02.2020).
  • Shafto, M., Conroy, M., Doyle, R. ve Glaessgen, E. 2012. “Modeling, Simulation, information Technology & Processing Roadmap”. Technology Area 11. https://www.nasa.gov/sites/default/files/501321main_TA11-ID_rev4_NRC-wTASR.pdf (Erişim:25.02.2020).
  • Schroeder, G. N., Steinmetz, C., Pereira, C. E. ve Espindola, D. B. 2016. “Digital Twin Data Modeling with AutomationML and a Communication Methodology for Data Exchange”. IFAC-PapersOnLine. Elsevier, 49(30), 12–17. doi: 10.1016/J.IFACOL.2016.11.115.
  • Willamson, J. 2017. “Digital twin helps us to reduce costs by over 50%”. https://www.themanufacturer.com/articles/digital-twin-helps-us-to-reduce-costs-by-over-50/. (Erişim: 25.02.2020)
  • Wooldridge, M. ve Jennings, N. R. 1995. “Intelligent agents: theory and practice”. The Knowledge Engineering Review, 10(2), 115–152. doi: 10.1017/S0269888900008122.
  • Wong, C. Y., McFarlane, D., Ahmad Zaharudin, A. ve Agarwal, V. 2002. “The intelligent product driven supply chain”. IEEE International Conference on Systems, Man and Cybernetics. 6-9 Oct. 2002. Yasmine Hammamet, Tunisia, Tunisia: IEEE, 6. doi: 10.1109/ICSMC.2002.1173319.
  • Yükçü, S. 2000. “JIT Üretim Sisteminin Maliyet Muhasebesi Uygulamalarına Etkisi”, Muhasebe ve Denetime Bakış Dergisi, 1, 18-30.

DIGITAL TWIN AS A COST REDUCTION METHOD

Yıl 2020, Cilt 22, Sayı 3, 563 - 579, 30.09.2020
https://doi.org/10.31460/mbdd.694571

Öz

Many fields have been affected by the introduction of concepts such as sensors, industry 4.0, internet of things, machine learning and artificial intelligence in recent years. As a result of the interaction of cyber physical systems with these concepts, digital twin model has emerged. The concept of digital twin has been used in many areas with its emergence. The use of this model has made significant gains, especially in decision making processes. The gains in decision making processes contribute to every field and cause changes in terms of cost. In this study, the historical development of the concept of digital twin has been mentioned and general information about the usage areas of digital twin has been given. In the light of this information, the cost effect of the digital twin model, therefore its appearance from the cost accounting window and its use as a cost reduction method were evaluated. This study was carried out in order to shed light on the studies with the insufficient resources in the Turkish literature and the cost accounting perspective.

Kaynakça

  • Alam, K. M. ve El Saddik, A. 2017. “C2PS: A digital twin architecture reference model for the cloud-based cyber-physical systems”. IEEE Access, 5, 2050–2062. doi: 10.1109/ACCESS.2017.2657006.
  • Autiosalo, J. 2018. “Platform for industrial internet and digital twin focused education, research, and innovation: Ilmatar the overhead Crane”. IEEE World Forum on Internet of Things, WF-IoT 2018 - Proceedings, 241–244. doi: 10.1109/WF-IoT.2018.8355217.
  • Aynacı, İ. 2020. “Dijital İkiz ve Sağlık Uygulamaları”. İzmir Katip Çelebi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(1), 70-79.
  • Boger, T. ve Rusk, J. 2017. “What does a Siemens digital twin look like?”. Siemens Product Lifecycle Management Software Inc. https://community.plm.automation.siemens.com/t5/Digital-Twin-Knowledge-Base/What-does-a-Siemens-digital-twin-look-like/ta-p/432968 (Erişim: 21.06.2018).
  • Brussel, H. Van, Bongaorts, L., Wyns, J., Valckenaers, P. ve Van Ginderachter, T. 1999. “A Conceptual Framework for Holonic Manufacturing : Identification of Manufacturing Holons”. Journal of Manufacturing systems, 18(1), 35–52.
  • Erden, A. S. 2003. “Maliyet Yönetimi ve Küresel Rekabete Yönelik Maliyetleme”. Muhasebe Bilim Dünyası Dergisi, 5(4), 81-95.
  • Främling, K., Holmström, J., Ala-Risku, T. ve Kärkkäinen, M. 2003. “Product agents for handling information about physical objects”. Helsinki University of Technology Laboratory of Information Processing Science, TKO-B 153(03), 20. http://www.cs.hut.fi/Publications/Reports/B153.pdf. ISBN 951-22-6853-1 (Erişim:25.02.2020).
  • Grieves, M. 2005. “Product lifecycle management: the new paradigm for enterprises”. International Journal of Product Development, 2(1/2), 71–84. doi: 10.1504/IJPD.2005.006669.
  • Grieves, M. 2011. Virtually Perfect: Driving Innovative and Lean Products through Product Lifecycle Management. Cocoa Beach, Florida: Space Coast Press, LLC. ISBN 978-0982138007.
  • Grieves, M. ve Vickers, J. 2017. “Digital twin: Mitigating unpredictable, undesirable emergent behavior in complex systems”. Editörler: Kahlen, F. J., Flumerfelt, S., and Alves, A. Transdisciplinary Perspectives on Complex Systems: New Findings and Approaches. Springer, Cham, 85–113. doi: 10.1007/978-3-319-38756-7_4.
  • Holmström, J., Främling, K., Tuomi, J., Kärkkäinen, M. ve Ala‐Risku, T. 2002. “Implementing Collaboration Process Networks”. The International Journal of Logistics Management, 13(2), 39–50. doi: 10.1108/09574090210806414.
  • Hribernik, K., Rabe, L., Schumacher, J. ve Thoben, K.-D. 2005. “A concept for product- instance-centric information management”. 2005 IEEE International Technology Management Conference (ICE). 20-22 June 2005. Munich, Germany: IEEE, 1–8. doi: 10.1109/ITMC.2005.7461301.
  • Hribernik, K. A., Rabe, L., Thoben, K. D. ve Schumacher, J. 2006. “The product avatar as a product-instance-centric information management concept”. International Journal of Product Lifecycle Management, 1(4), 367–379. doi: 10.1504/IJPLM.2006.011055.
  • Koestler, A. 1970. “Beyond atomism and holism—the concept of the holon”. Perspectives in Biology and Medicine, 13(2), 131-154.
  • Koulamas, C., ve Kalogeras, A. 2018. “Cyber-physical systems and digital twins in the industrial internet of things [cyber-physical systems]”. Computer, 51(11), 95-98.
  • Kiritsis, D. 2011. “Closed-loop PLM for intelligent products in the era of the Internet of things”. CAD Computer Aided Design. Elsevier Ltd, 43(5), 479–501. doi: 10.1016/j.cad.2010.03.002.
  • Lee, E. A. 2008. “Cyber physical systems: Design challenges”. 11th IEEE International Symposium on Object and Component-Oriented Real-Time Distributed Computing (ISORC). 5-7 May 2008. Orlando, FL, USA, 363–369. doi: 10.1109/ISORC.2008.25.
  • Miskinis, C. 2018. “Digital Twin Genie Case Study: 54% reduction in automotive manufacturing costs”. https://www.challenge.org/insights/digital-twin-genie-in-manufacturing/. (Erişim: 25.02.2020)
  • Panetta K. 2016. “Gartner’s Top 10 Strategic Technology Trends for 2017 - Smarter With Gartner”. Gartner, Inc. https://www.gartner.com/smarterwithgartner /gartners-top-10-technology-trends-2017/ (Erişim: 25.02.2020).
  • Panetta, K. 2017. “Gartner Top 10 Strategic Technology Trends for 2018 - Smarter With Gartner”. Gartner, Inc. https://www.gartner.com/smarterwithgartner /gartner-top-10-strategic-technology-trends-for-2018/ (Erişim: 25.02.2020).
  • Panetta, K. 2018. “Gartner Top 10 Strategic Technology Trends for 2019 - Smarter With Gartner”. Gartner, Inc. https://www.gartner.com/smarterwithgartner/gartner-top-10-strategic-technology-trends-for-2019/ (Erişim: 25.02.2020).
  • Parrott, A. ve Warshaw, L. 2017. “Industry 4.0 and the digital twin:Manufacturing meets its match” . Deloitte University Press. https://www2.deloitte.com/content/dam/insights/us/articles/ 3833_Industry4-0_digital-twin-technology/DUP_Industry-4.0_digital-twin-technology.pdf (Erişim:25.02.2020).
  • Shafto, M., Conroy, M., Doyle, R. ve Glaessgen, E. 2010. “DRAFT Modeling, Simulation, information Technology & Processing Roadmap”. Technology Area 11. http://www.nasa.gov/pdf/501321main_TA11-MSITP-DRAFT-Nov2010-A1.pdf (Erişim:25.02.2020).
  • Shafto, M., Conroy, M., Doyle, R. ve Glaessgen, E. 2012. “Modeling, Simulation, information Technology & Processing Roadmap”. Technology Area 11. https://www.nasa.gov/sites/default/files/501321main_TA11-ID_rev4_NRC-wTASR.pdf (Erişim:25.02.2020).
  • Schroeder, G. N., Steinmetz, C., Pereira, C. E. ve Espindola, D. B. 2016. “Digital Twin Data Modeling with AutomationML and a Communication Methodology for Data Exchange”. IFAC-PapersOnLine. Elsevier, 49(30), 12–17. doi: 10.1016/J.IFACOL.2016.11.115.
  • Willamson, J. 2017. “Digital twin helps us to reduce costs by over 50%”. https://www.themanufacturer.com/articles/digital-twin-helps-us-to-reduce-costs-by-over-50/. (Erişim: 25.02.2020)
  • Wooldridge, M. ve Jennings, N. R. 1995. “Intelligent agents: theory and practice”. The Knowledge Engineering Review, 10(2), 115–152. doi: 10.1017/S0269888900008122.
  • Wong, C. Y., McFarlane, D., Ahmad Zaharudin, A. ve Agarwal, V. 2002. “The intelligent product driven supply chain”. IEEE International Conference on Systems, Man and Cybernetics. 6-9 Oct. 2002. Yasmine Hammamet, Tunisia, Tunisia: IEEE, 6. doi: 10.1109/ICSMC.2002.1173319.
  • Yükçü, S. 2000. “JIT Üretim Sisteminin Maliyet Muhasebesi Uygulamalarına Etkisi”, Muhasebe ve Denetime Bakış Dergisi, 1, 18-30.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABOLUM
Yazarlar

Suleyman YUKCU
DOKUZ EYLÜL ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ
0000-0002-1514-5953
Türkiye


Ömer AYDIN (Sorumlu Yazar)
Dokuz Eylül University
0000-0002-7137-4881
Türkiye

Yayımlanma Tarihi 30 Eylül 2020
Başvuru Tarihi 25 Şubat 2020
Kabul Tarihi 22 Haziran 2020
Yayınlandığı Sayı Yıl 2020, Cilt 22, Sayı 3

Kaynak Göster

APA Yukcu, S. & Aydın, Ö. (2020). MALİYET DÜŞÜRME YÖNTEMİ OLARAK DİJİTAL İKİZ . Muhasebe Bilim Dünyası Dergisi , 22 (3) , 563-579 . DOI: 10.31460/mbdd.694571