ÇEVRESEL YÖNETİM MUHASEBESİ ARACI OLARAK MALZEME AKIŞ MALİYET MUHASEBESİ YÖNTEMİ

Ayşe Necef Yereli; Volkan Yakın

ÇEVRESEL YÖNETİM MUHASEBESİ ARACI OLARAK MALZEME AKIŞ MALİYET MUHASEBESİ YÖNTEMİ

Yıl 2009, Sayı: 27, 69 - 90, 01.01.2009

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

Kaynakça

Burrit Roger L., Challenges For Environmental Management Accounting, Eds. Pall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger İmplementing Environmental Management Accounting: Sta- tus and Challenges (2005 Springer) s. 19-44
Byung-Wook Lee; Tae-Seung Jung ve Jeong-Heui Kim, Envıronmental Accountıng Guidelınes In Korea, Eds. Pall M. Rikhardson, Martin Bennet, Jan Jaap Bouma and Stefan Schaltegger İmplementing Environmental Ma- nagement Accounting : Status and Challenges (2005 Springer) s.239-255
EPA, An Introduction To Environmental Accounting As A Business Management Tool: Key Concepts And Terms,1995
Esty C. Daniel ve Winston Andrew S., Green To Gold; How Smart Companies Use Environmental Strategy to Innovate, Create Value, and Build Competitive Advantage, Yale University Press, New Haven and London, 2006
Heubach Daniel; Döring Eckart ve Loew Thomas, Flow-Cost Accounting: Environmental and Economical Analysis of Material Recycling Loops in Industry; 3rd Euro Environment Conference on Business and Sus- tainable Performance, 21-23 October 2002, Aalborg
Jasch Christine, The use of Environmental Management Accounting (EMA) for identifying environmental costs,2003, Journal of Cleaner Production 11 667–676
Kaygusuz Sait Y., Yenilikçi Yönetim Muhasebesi, Aktüel Yayınları 2006
Kokubu Katsuhiko ve Nakajima Michiyasu, Materıal Flow Cost Accountıng In Japan:A New Trend Of Envı- ronmental Management Accountıng Practices, Fourth Asia Pacific Interdisciplinary Research in Accounting Con- ference(2004) (https://www.commerce.adelaide.edu.au/research/aaaj/apira_2004/Final%20Papers/1227-Koku- bu.pdf)
Kokubu, Katsuhiko; Nashioka Eriko; Saio Koichiro ve Imai Shinichi, Two Governmental Initiatives on Envi- ronmental Management Accounting and Corporate Practice, in Bennett, M., P.M. Rikhardsson and S. Schaltegger (eds.), Environmental Management Accounting- Purpose and Progress, Kluwer Academic Publishers (2003), s.89-113.
Lang Claus; Heubach Daniel ve Loew Thomas, Using software sytems to support environmental accounting instruments, Eds. Pall M. Rikhardson, Martin Bennet, Jan Jaap Bouma and Stefan Schaltegger İmplementing En- vironmental Management Accounting: Status and Challenges (2005 Springer) S. 143-168
Nakajima Michiyasu, On the Differences between Material Flow cost Accounting and Traditional cost Acco- unting – In Reply to the Questions and Misunderstandings on Material Flow Cost Accounting, Kansai Univer- sityReview of Business and Commerce No.6, Mart 2004 s.1-20
Nakajima Michiyasu, The New Management Accounting Field Established by Material Flow Cost Accoun- ting(MFCA), Kansai UniversityReview of Business and Commerce, Mart 2006 s.1-22
Özbirecikli Mehmet, Çevre muhasebesi, Natürel Yayıncılık (2002)
Miettinen Pauli ve Hamalainen Raimo P., How to benefit from decision from analysis in environmental life cycle assessment (LCA), European Journal of Operational Research 102 (1997); s.279 279-294
Marcus Strobel, Carsten Redmann, Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials Institute for Management and the Environment, Augsburg, Germany; M. Bennett et al. (eds.), Environmental Management Accounting: Informational and Institutional Developments, –82. 2002 Kluwer Academic Publishers. Printed in the Netherlands
Şakrak Münir, Maliyet Yönetimi, 1997, Yasa Yayınları
TÜSİAD, Şirketlerin Yeni Yönetim Aracı: Çevresel Muhasebe, Lebib Yalkın Yayımları, 2005, s. 1-97
Yakhou Mehenna, ve Dorweiler Vernon P., Envıronmental Accountıng: An Essentıal component Of Busıness Strategy, Business Strategy and the Environment Bus. Strat. Env. 13, 65–77 (2004) www.envirowise.gov.uk (son erişim 17/10/2007)

Yıl 2009, Sayı: 27, 69 - 90, 01.01.2009

Ayşe Necef Yereli Volkan Yakın

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

Burrit Roger L., Challenges For Environmental Management Accounting, Eds. Pall M. Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger İmplementing Environmental Management Accounting: Sta- tus and Challenges (2005 Springer) s. 19-44
Byung-Wook Lee; Tae-Seung Jung ve Jeong-Heui Kim, Envıronmental Accountıng Guidelınes In Korea, Eds. Pall M. Rikhardson, Martin Bennet, Jan Jaap Bouma and Stefan Schaltegger İmplementing Environmental Ma- nagement Accounting : Status and Challenges (2005 Springer) s.239-255
EPA, An Introduction To Environmental Accounting As A Business Management Tool: Key Concepts And Terms,1995
Esty C. Daniel ve Winston Andrew S., Green To Gold; How Smart Companies Use Environmental Strategy to Innovate, Create Value, and Build Competitive Advantage, Yale University Press, New Haven and London, 2006
Heubach Daniel; Döring Eckart ve Loew Thomas, Flow-Cost Accounting: Environmental and Economical Analysis of Material Recycling Loops in Industry; 3rd Euro Environment Conference on Business and Sus- tainable Performance, 21-23 October 2002, Aalborg
Jasch Christine, The use of Environmental Management Accounting (EMA) for identifying environmental costs,2003, Journal of Cleaner Production 11 667–676
Kaygusuz Sait Y., Yenilikçi Yönetim Muhasebesi, Aktüel Yayınları 2006
Kokubu Katsuhiko ve Nakajima Michiyasu, Materıal Flow Cost Accountıng In Japan:A New Trend Of Envı- ronmental Management Accountıng Practices, Fourth Asia Pacific Interdisciplinary Research in Accounting Con- ference(2004) (https://www.commerce.adelaide.edu.au/research/aaaj/apira_2004/Final%20Papers/1227-Koku- bu.pdf)
Kokubu, Katsuhiko; Nashioka Eriko; Saio Koichiro ve Imai Shinichi, Two Governmental Initiatives on Envi- ronmental Management Accounting and Corporate Practice, in Bennett, M., P.M. Rikhardsson and S. Schaltegger (eds.), Environmental Management Accounting- Purpose and Progress, Kluwer Academic Publishers (2003), s.89-113.
Lang Claus; Heubach Daniel ve Loew Thomas, Using software sytems to support environmental accounting instruments, Eds. Pall M. Rikhardson, Martin Bennet, Jan Jaap Bouma and Stefan Schaltegger İmplementing En- vironmental Management Accounting: Status and Challenges (2005 Springer) S. 143-168
Nakajima Michiyasu, On the Differences between Material Flow cost Accounting and Traditional cost Acco- unting – In Reply to the Questions and Misunderstandings on Material Flow Cost Accounting, Kansai Univer- sityReview of Business and Commerce No.6, Mart 2004 s.1-20
Nakajima Michiyasu, The New Management Accounting Field Established by Material Flow Cost Accoun- ting(MFCA), Kansai UniversityReview of Business and Commerce, Mart 2006 s.1-22
Özbirecikli Mehmet, Çevre muhasebesi, Natürel Yayıncılık (2002)
Miettinen Pauli ve Hamalainen Raimo P., How to benefit from decision from analysis in environmental life cycle assessment (LCA), European Journal of Operational Research 102 (1997); s.279 279-294
Marcus Strobel, Carsten Redmann, Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials Institute for Management and the Environment, Augsburg, Germany; M. Bennett et al. (eds.), Environmental Management Accounting: Informational and Institutional Developments, –82. 2002 Kluwer Academic Publishers. Printed in the Netherlands
Şakrak Münir, Maliyet Yönetimi, 1997, Yasa Yayınları
TÜSİAD, Şirketlerin Yeni Yönetim Aracı: Çevresel Muhasebe, Lebib Yalkın Yayımları, 2005, s. 1-97
Yakhou Mehenna, ve Dorweiler Vernon P., Envıronmental Accountıng: An Essentıal component Of Busıness Strategy, Business Strategy and the Environment Bus. Strat. Env. 13, 65–77 (2004) www.envirowise.gov.uk (son erişim 17/10/2007)

Toplam 18 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	Türkçe
Bölüm	Araştırma Makalesi
Yazarlar	Ayşe Necef Yereli Bu kişi benim Volkan Yakın Bu kişi benim
Yayımlanma Tarihi	1 Ocak 2009
Yayımlandığı Sayı	Yıl 2009 Sayı: 27

Kaynak Göster

APA	Yereli, A. N., & Yakın, V. (2009). ÇEVRESEL YÖNETİM MUHASEBESİ ARACI OLARAK MALZEME AKIŞ MALİYET MUHASEBESİ YÖNTEMİ. Muhasebe Ve Denetime Bakış(27), 69-90.