Publication: Maden işletmeciliğinde maliyetlerin planlanması, analizi, kontrolü ve finansal raporlama : Uygulanabilir model önderisi
Abstract
MADEN İŞLETMECİLİĞİNDE MALİYETLERİN PLANLANMASI, ANALİZİ, KONTROLÜ VE FİNANSAL RAPORLAMA UYGULANABİLİR MODEL ÖNERİSİ ÖZET Madenlerin gerek özel sektör ve gerek kamu sektörü tarafından işletilmesi, ülkemizin de yer altı maden rezervleri acısından zengin potansiyele sahip olması, buna karşılık bu rezervlerin yeterince işletilmeye açılmamış olması, açılanların da etkin maliyet kontrolünden uzak olduğuna dair gözlemler doğrultusunda, makro ve mikro açıdan madencilikte maliyetlerin hesaplanmasının ve muhasebeleştirilmesinin önemini artırmaktadır. Bu çalışma ile, teknolojik ve işletmecilik alanındaki gelişmeler dikkate alınarak maden işletmelerinde maliyetler ve finansal raporlama konusunun, orta vadede reel sektör açısından önemli olabileceğine dikkat çekmek ve bu bağlamda bilimsel boşluğun doldurulmasına katkıda bulunmak amaçlanmaktadır. Çalışmada madencilik sektörü ve maden işletmeciliği genel hatlarıyla ele alınmış, madencilik sektöründe maliyetler, madencilik faaliyetleri ve bu bağlamda maliyet merkezleri hakkında bilgi verilerek, madencilik sektöründe finansal raporlama ve bu kapsamda ulusal ve uluslar arası düzenlemeler ile ülkemiz yasal mevzuatı incelenmiştir. Madencilik Sektörü, Maden İşletmeciliği, Maden Çıkartma Faaliyeti Safhaları, Faaliyetlere Bağlı Maliyetler, Finansal Raporlama, TFRS 6- Maden Kaynaklarının Araştırılması ve Değerlendirilmesi Standardı, TMS 38- Maddi Olmayan Duran Varlıklar Standardı, AR-GE. PLANNING, ANALYSING, CONTROLLING OF COSTS AND FINANCIAL REPORTING IN MINING COMPANIES APPLICABLE MODEL PROPOSAL
Having the mines been operated both by private and public sector, our country that is being rich in potential in terms of underground reserves, whilst these reserves have not been adequately operated with the sight that the ones that have been operated are aloof of cost control, marks the importance of calculation and recognition costs up in mining both in macro and micro terms. The study intends to bring the attention that the cost and financial reporting in mining corporations is important for real sector in medium term in condition that developments in technology are taken into consideration and fill the scientific gap in this sense. Mining sector and business have been assessed with their general terms, financial reporting in mining sector and national and international regulations and legal legislation of our country have been analyzed by introducing the costs in mining sector, mining activity and cost centers in this sense. Key Words; Mining Sector, Mining Business, Mineral Extraction Process, Activity Depended Costs, Financial Reporting, IFRS 6- Exploration for and Evaluation of Mineral Resources, IAS 38 - Intangible Assets, R&D.
Having the mines been operated both by private and public sector, our country that is being rich in potential in terms of underground reserves, whilst these reserves have not been adequately operated with the sight that the ones that have been operated are aloof of cost control, marks the importance of calculation and recognition costs up in mining both in macro and micro terms. The study intends to bring the attention that the cost and financial reporting in mining corporations is important for real sector in medium term in condition that developments in technology are taken into consideration and fill the scientific gap in this sense. Mining sector and business have been assessed with their general terms, financial reporting in mining sector and national and international regulations and legal legislation of our country have been analyzed by introducing the costs in mining sector, mining activity and cost centers in this sense. Key Words; Mining Sector, Mining Business, Mineral Extraction Process, Activity Depended Costs, Financial Reporting, IFRS 6- Exploration for and Evaluation of Mineral Resources, IAS 38 - Intangible Assets, R&D.