MALZEME AKIŞ MALİYET MUHASEBESİ: BİR ÜRETİM İŞLETMESİ UYGULAMASI

Yıl 2024, Cilt: 5 Sayı: 2, 253 - 276, 31.12.2024

Şahay Ok

https://doi.org/10.57085/ufebud.1605033

Öz

Çevre yönetim muhasebe sistemlerinden biri olan Malzeme Akış Maliyet Muhasebesi (MAMM) yöntemi, işletme faaliyetleri sonucu ortaya çıkan malzeme, enerji, sistem ve atıkların çevresel etkilerini değerlendirmek amacıyla geliştirilmiş çevre odaklı bir yönetim muhasebesi yaklaşımıdır. Bu yöntem, işletme yönetiminin daha rasyonel ve sürdürülebilir kararlar almasını sağlamayı hedeflemektedir. Bu çalışmanın amacı MAMM yönteminin bir çelik kapı imalat işletmesinin maliyet sistemine entegrasyonunu ve bu yöntemle elde edilen verilerin çevresel ve ekonomik etkilerini değerlendirmektir. Çalışmada hedef ürün olarak Lüks Kabartma PVC ürünü seçilmiş ve üretim sürecinde ortaya çıkan malzeme, enerji, sistem ve atık maliyetleri hesaplanmıştır. Uygulama sonucunda elde edilen bulgular, üretim kaybının en yüksek oranda gerçekleştiği aşamanın Kalite Kontrol ve Ambalajlama (%100) olduğu sonucuna ulaşılmıştır. Ayrıca, malzeme kayıpları işletmenin üretim maliyetlerinin %7,23’ünü oluştururken geri dönüştürülen malzeme miktarı sadece %0,22’sini oluşturmaktadır.

Anahtar Kelimeler

Malzeme Akış Maliyet Muhasebe, Çevre Yönetim Muhasebesi, Çevresel Performans, ISO 14051

MATERIAL FLOW COST ACCOUNTING: A CASE STUDY IN A MANUFACTURING BUSINESS

Öz

Material Flow Cost Accounting (MFCCA) method, which is one of the environmental management accounting systems, is an environment-oriented management accounting approach developed to evaluate the environmental impacts of materials, energy, systems and wastes resulting from business activities. This method aims to enable business management to make more rational and sustainable decisions. The aim of this study is to evaluate the integration of the MAMM method into the cost system of a steel door manufacturing company and the environmental and economic impacts of the data obtained with this method. In the study, Luxury Embossed PVC product was selected as the target product and material, energy, system and waste costs arising in the production process were calculated. The findings obtained as a result of the application show that the stage with the highest rate of production loss is Quality Control and Packaging (100%). In addition, while material losses constitute 7.23% of the production costs of the enterprise, the amount of recycled material constitutes only 0.22%.

Anahtar Kelimeler

Material Flow Cost Accounting, Environmental Management Accounting, Environmental Performance, ISO 14051

Kaynakça

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