ZAMAN ETKENLİ FAALİYETE DAYALI MALİYETLEME (ZEFDM) YÖNTEMİ İLE YEŞİL LOJİSTİK MALİYET YÖNETİMİ: BİR VAKA ANALİZİ

Yıl 2021, Cilt: 14 Sayı: 1, 275 - 312, 01.03.2021

Ahmet Onay

https://doi.org/10.29067/muvu.704560

Cited By: 1

Öz

Maliyet analiz yöntemleri, işletme yöneticilerinin rasyonel kararlar almalarını sağlamalıdır. Alınan kararların rasyonelliği, maliyet analizlerinin bir ürün, tedarik kanalı veya lojistik faaliyet için tüketilen kaynakların maliyetini doğru belirlemesine bağlıdır. Endüstri 4.0 Devriminin üretim/hizmet ortamlarında yarattığı dönüşüm, dolaylı maliyetlerin maliyet nesnelerinin maliyetleri içerisindeki payını görece artırmıştır. Bu dönüşüm, hacim bazlı dağıtım anahtarlarına güvenilemeyeceğini kesinleştirmiş ve geleneksel maliyet yöntemlerinin eksikliklerini gün yüzüne çıkarmıştır. Değişen şartlar sonucunda önce Faaliyete Dayalı Maliyetleme (FDM) ve sonrasında Zaman Etkenli Faaliyete Dayalı Maliyetleme (ZEFDM) yönteminin kullanılması doğru maliyetleme için bir zorunluluk haline gelmiştir. İleri teknolojilerle donatılmış üretim/hizmet ortamlarında işletme yöneticilerinin daha ileri maliyet yöntemleri ile zenginleştirilmiş bilgiye ihtiyaç duyması, daha karmaşık sektörlerde FDM’den daha kolay uygulanabilen ve daha doğru sonuçlar sunan ZEFDM yöntemini öne çıkarmıştır. Araştırmanın amacı, bir geri dönüşüm işletmesinin yeşil lojistik maliyetlerini ZEFDM yöntemiyle belirlemektir. Çalışmada, maliyet analizinin zor ve karmaşık olduğu lojistik sektöründe, analistlere kendi işletmelerinin, tedarik zincirlerinin, teknolojilerinin, ürün ve hizmetlerinin özelliklerini dikkate alarak maliyet hesaplama araçları geliştirmeleri için bir örnek sunulması amaçlanmıştır. Çağdaş bir maliyet belirleme aracı olan ZEFDM’nin bir yeşil lojistik işletmesinde uygulanabilirliği test edilmiştir. Çalışmada farklılıkları net bir şekilde ortaya koymak amacıyla, ZEFDM yöntemiyle elde edilen maliyetler, FDM ile hesaplanan maliyetler ile karşılaştırılmıştır.

Anahtar Kelimeler

Maliyetleme Yöntemleri, Zaman Etkenli Faaliyete Dayalı Maliyetleme, Zaman Denklemleri, Lojistik Maliyetleri, Yeşil Lojistik

Teşekkür

Çalışmanın her aşamasında benden desteklerini esirgemeyen değerli hocam Prof. Dr. Nurten Erdoğan’a en içten teşekkürlerimi sunarım.

GREEN LOGISTIC COST MANAGEMENT WITH TIME DRIVEN ACTIVITY-BASED COSTING (TDABC) METHOD: A CASE STUDY

Öz

Cost analysis methods should enable business managers to make rational decisions. The rationality of decisions taken depends on cost analysis accurately determining cost of resources consumed for a product, supply channel or logistics activity. The transformation of Industry 4.0 Revolution in the production/service environments has relatively increased share of indirect costs within costs of cost objects. This transformation has made sure that volume-based distribution keys cannot be relied upon and uncover the shortcomings of traditional cost methods. As a result of changing conditions, using firstly Activity Based Costing (ABC) and then Time-Driven Activity Based Costing (TDABC) method has become a necessity for correct costing. In production/service environments equipped with advanced technologies, need for information enriched by more advanced cost methods, has brought TDABC method to fore, which can be applied more easily than ABC in more complex sectors and offers more accurate results. The aim of research is to determine green logistics costs of a recycling company with TDABC method. In our study, it is aimed to present an example for analysts to develop cost calculation tools by considering characteristics of their own businesses, supply chains, technologies, products and services in logistics sector where cost analysis is difficult and complex. Applicability of TDABC, a modern cost determination tool, in a green logistics enterprise has been tested. In order to clearly demonstrate the differences in present study, costs obtained with TDABC method were compared with costs calculated with ABC.

Anahtar Kelimeler

Costing Methods, Time-Driven Activity-Based Costing, Time Equations, Logistics Costs, Green Logistics

Kaynakça

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