Publication: Material flow cost accounting as waste reduction method : application in a steel pipe producing company
Abstract
ÖzetSon yıllarda işletmeler, paydaş baskıları ve özellikle kamu düzenlemeleri nedeniyle çevresel konulara daha çok önem vermeye başlamıştır. Bu nedenle işletmeler finansal performanslarının yanında çevresel performanslarını da göz önünde bulundurmak zorundadır. Küresel çapta rekabet, karlılığın yanında çevresel verimlilikle de ölçülmektedir. Bu durum işletmelerin çevreye verdikleri olumsuz etkileri azaltmanın yanında üretim süreçlerinden kaynaklanan israfla mücadele konusunu da gündeme getirmektedir. İşletmeler için üzerinde çalışılması gereken bu konular çevresel muhasebe ve malzeme akış maliyet muhasebesi gibi konuları ortaya çıkarmıştır. Malzeme akış maliyet muhasebesi çevresel hassasiyetlerin dikkate alındığı ve sürdürülebilir kalkınma kavramının öne çıktığı bir muhasebe yaklaşımıdır. Malzeme akış maliyet muhasebesi hem işletmenin çevreye olan olumsuz etkilerini azaltmayı hem de üretimde verimliliği amaçlar. Bu konu işletmeler arasında rekabet üstünlüğü yaratabilir. Malzeme akış maliyet muhasebesini diğer yöntemlerden ayıran en belirgin özellik malzeme kayıplarının hem fiziksel hem de parasal olarak belirlenmesi ve işletme yönetimine sunulmasıdır. Bu tezde, finansal ve çevresel performansı destekleyen ve geliştiren yeni bir yöntem olarak malzeme akış maliyeti muhasebesi örnek seçilen bir işletmede uygulanabilirliği ve atık maliyetlerinin azaltılabilirliği açısından incelenmiştir.
AbstractIn recent years, businesses have started to pay more attention on environmental issues due to stakeholder pressures and especially public regulations. Therefore, businesses have to consider their environmental performance as well as their financial performance. Global competition is measured by environmental efficiency as well as profitability. This situation not only brings up the issue of reducing the negative effects of businesses on the environment, but also combating waste caused by production processes. These issues that need to be studied for businesses have revealed topics such as environmental accounting and material flow cost accounting. Material flow cost accounting (MFCA) is an accounting approach in which environmental sensitivities are taken into consideration and the concept of sustainable development stands out. MFCA aims to reduce the negative effects of the business on the environment and increase the efficiency in production. This issue can create a competitive advantage among businesses. The most distinctive feature that distinguishes MFCA from other methods is the determination of material losses both physically and monetarily and presenting them to business management. In this thesis, material flow cost accounting, as a new method that supports and improves financial and environmental performance, has been examined in terms of its applicability and reduction of waste costs in an enterprise.
AbstractIn recent years, businesses have started to pay more attention on environmental issues due to stakeholder pressures and especially public regulations. Therefore, businesses have to consider their environmental performance as well as their financial performance. Global competition is measured by environmental efficiency as well as profitability. This situation not only brings up the issue of reducing the negative effects of businesses on the environment, but also combating waste caused by production processes. These issues that need to be studied for businesses have revealed topics such as environmental accounting and material flow cost accounting. Material flow cost accounting (MFCA) is an accounting approach in which environmental sensitivities are taken into consideration and the concept of sustainable development stands out. MFCA aims to reduce the negative effects of the business on the environment and increase the efficiency in production. This issue can create a competitive advantage among businesses. The most distinctive feature that distinguishes MFCA from other methods is the determination of material losses both physically and monetarily and presenting them to business management. In this thesis, material flow cost accounting, as a new method that supports and improves financial and environmental performance, has been examined in terms of its applicability and reduction of waste costs in an enterprise.