ÇEVRESEL YÖNETİM MUHASEBESİ ARACI OLARAK MALZEME AKIŞ MALİYET MUHASEBESİ YÖNTEMİ

Öz

Kar elde etmek işletmelerin varlık nedeni olarak gösterilse de işletmelerin varlıklarını devam ettirebilmeleri içingöz önünde bulundurmaları gereken en önemli faktör sürdürülebilirliktir. Bu nedenle işletmeler üretim yaparkendoğal kaynakları kullanma konusuna ve tüm dünyada artan çevre duyarlılığını da göz önünde bulundurarak çevre koruma ve temizleme faaliyetlerine giderek daha fazla önem vermektedirler.Bu çalışma, işletmelerin çevresel faaliyetlerinin yönetiminde önemli rol oynayan ve son yıllarda özellikle Japonya’da kullanımı yükselen bir eğilim gösteren, çevresel yönetim muhasebesi araçlarından biri olan “malzeme akışmaliyet muhasebesi”nin tanıtılmasını amaçlamaktadır

Anahtar Kelimeler

• Çevresel yönetim muhasebesi, malzeme akış maliyet muhasebesi

Öz

Although gaining profit has been commonly accepted as the basic goal in the formation of firms, there is another factor which is as important as this aim. It is the sustainability, one of the most important factors companies must take into consideration in order to go on another day. Therefore, in the production process companies,considering the increasing sensibility of the world, started to pay attention to the environmental protection, useof natural resources and cleaning activities much more than before.This study aims to introduce “Material Flow Cost Accounting” which is having a vital role in environmental management of enterprises and has been one of the environmental management accounting tools especially used inJapan, more and more

Anahtar Kelimeler

• Environmental management accounting, material flow cost accounting

Kaynakça

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