ENDÜSTRİ 4.0’IN GETİRDİĞİ DEVRİMSEL DEĞİŞİMLER IŞIĞINDA MUHASEBE SİSTEMLERİNİN YENİDEN YAPILANDIRILMASI

Öz

Endüstri 4.0, işletmelerin tüm fonksiyonlarını köklü olarak değiştirecek devrim niteliği taşıyan bir dönüşümolarak karşımıza çıkmaktadır. Hali hazırda, üretim yönetimi alanında yapılan araştırmalar; verimlilikte yapılacakküçük artışların bile üretim maliyetlerini ve dolayısıyla karlılığı etkilediğini göstermiştir. Bu dönüşümü hayatageçirmede özellikle muhasebe sistemlerinin ancak doğru tayin edilen stratejiler ışığında yeniden şekillendirilmesibeklenen başarıyı mümkün kılacaktır. Bu bağlamda muhasebe çalışanlarının muhasebe bilgisine ek olarak robotiksistem bilgisi, yazılım geliştirme ve enformatik bilgisi, üretim sistemleri ile ilgili entegrasyon bilgisi ve projeyönetim becerileri gibi birçok farklı ve yeni alanda yetkinlikler kazanması şart halini almıştır. Bu çalışmanınamacı, gerçek bir vakadan da faydalanarak, bu kökten değişime ayak uydurmada muhasebe fonksiyonu vedolayısıyla da muhasebe profesyonellerine düşen yeni yetkinliklerini şekillendirmede akademik çevreler ve özelsektöre düşen vazifeleri vurgulamaktır

Anahtar Kelimeler

• Endüstri 4.0, Muhasebe Sistemleri, Maliyet Muhasebesi

Öz

Industry 4.0 appears to be revolutionary transformation, which will have a significant impact on all functions ofbusinesses. Research conducted on production and operations have shown that even little productivity advancement crafted will affect the cost of production and therefore profit numbers. However, only the correctly devisedstrategies in accounting systems will enable this transformation to succeed. Thus, accounting professionals shouldbe equipped with additional technical knowledge in areas such as robotics systems, software and informatics, integration of production systems, and project management in addition to their accounting expertise. The aim ofthis paper, in the light of a real case, is to pinpoint what responsibilities academia and the private sector have inorder to shape the needs of the accounting function and therefore of professionals which is the sole must forcompleting this transformation

Anahtar Kelimeler

• Industry 4.0, Accounting Systems, Cost Accounting

Kaynakça

1. Alçin, S. (2016). Üretim İçin Yeni Bir İzlek: Sanayi 4.0. Journal of Life Economics, 3(2), 19-30.
2. Ashton, K. (2009). That ‘internet of things’ thing. RFID Journal, 22(7), 97-114.
3. Backer K, Mancini, M. ve Sharma, A. (2017) Optimizing Back-end Semiconductor Manufacturing Through Industry 4.0, McKinsey & Company,
4. http://www.mckinsey.com/industries/high-tech/our-insights/optimizing-backend-semiconductor-manufacturing-through-industry-40?cid=other-eml-alt-mip-mck-oth-1702#0)
5. Baur, C. ve Wee, D. (2017). Manufacturing’s Next Act, McKinsey & Company, http://www.mckinsey.com/business-functions/operations/our-insights/manufacturings-next-act
6. Brettel, M., Friederichsen, N., Keller, M., & Rosenberg, M. (2014). How Virtualization, Decentralization and Network Building Change the Manufacturing Landscape: An Industry 4.0 Perspective. International Journal of Mechanical, Industrial Science and Engineering, 8(1), 37-44.
7. Can, A. V. & Kiymaz, M. (2016). Bilişim Teknolojilerinin Perakende Mağazacilik Sektörüne Yansimalari: Muhasebe Departmanlarinda Endüstri 4.0 Etkisi. Journal Of Suleyman Demirel University Institute Of Social Sciences, 107-117.
8. Christensen, C. M. (1997). The Innovator’s Dilemma: When New Technologies Cause Great Firms to Fail, Harvard Business Review Press, 1997, Kindle Edition sayfa 24

9. Columbus, L. (2017). Why 2017 is the Year Integration Enables Industry 4.0 Growth, http://www.cloudcomputingnews.net/news/2017/jan/30/2017-is-the-year-integration-enables-industry-40-growth/
10. FTC Staff Report (2015). Internet of Things
11. Finley, K. (2014). The Internet of Soda: Why Coca-Cola Has Stockpiled 16 Million Network IDs, Ocak 2014, https://www.wired.com/2014/01/coke-iot/.
12. Gabriel, M., & Pessl, E. (2016). Industry 4.0 And Sustainability Impacts: Critical Discussion Of Sustainability Aspects With A Special Focus On Future Of Work And Ecological Consequences. Annals Of The Faculty Of Engineering Hunedoara - International Journal Of Engineering, 14(2), 131-136.
13. Germany Trade & Invest, 2014). Industrie 4.0 Smart Manufacturing for the Future, https://www.gtai.de/GTAI/Content/EN/Invest/_SharedDocs/Downloads/GTAI/Brochures/Industries/industrie4.0-smart-manufacturing-for-thefuture-en.pdf
14. Kagermann, H., Wahlster, W. ve Helbig, J. (2013). Recommendations for implementing the strategic initiative Industry 4.0: Final report of the Industry 4.0 Working Group
15. Kaya, C. T. (2013). Hedef Maliyetleme Sistemiyle Kaizen Ve Yaşam Çevrim Maliyetleri Arasindaki Çapraz İlişkiler. World Of Accounting Science, 15(4).
16. Magruk, A. (2016). Uncertainty In The Sphere Of The Industry 4.0 – Potential Areas To Research. Business, Management & Education / Verslas, Vadyba Ir Studijos, 14(2), 275-291. Doi:10.3846/Bme.2016.332
17. Marr, B. (2016). What Everyone Must Know About Industry 4.0, Forbes, https://www.forbes.com/sites/bernardmarr/2016/06/20/what-everyone-must-know-about-industry-4-0/#49db581a795f
18. Pagani, A. (2017). The Coca-Cola Co. and Cefriel for Digital & Internet of Things, Ocak 11, 2017, http://www.cefriel.com/coca-cola-co-e-cefriel-per-il-digitale-linternet-delle-cose/.
19. Rossi, B. (2016 a). Why Cloud Technology is Central to Industry 4.0, http://www.information-age.com/cloudtechnology-central-industry-4-0-123462532/.
20. Rossi, B. (2016 b). What are the Business and Security Impacts of Industry 4.0?, http://www.informationage.com/business-security-impacts-industry-4-0-123463772/.
21. Rossi, B. (2016 c). How Industry 4.0 is Changing Human-Technology Interaction, http://www.informationage.com/industry-4-0-changing-human-technology-interaction-123463164/.
22. Yılmaz, F. (2016). Üretim Süreçlerinde Devrim ve Endüstri 4.0, http://www.dunya.com/gundem/uretim-sureclerinde-devrim-ve-endustri-40-haberi-320687