Ulukan BÜYÜKARIKAN

Elma Üretimi Yapan Bir Tarım İşletmesinde Değer Akış Maliyetleme Yöntemine Göre Örnek Uygulama

şletmelerin detaylı maliyet ve kârlılık analizi yapmaya, israf edilenkaynakları tespit etmeye olanak sunan değer akış maliyetleme, yalın üretimidestekleyen önemli bir araçtır. Klasik maliyet muhasebesi; endüstriişletmelerinde yetersiz kalmakla birlikte, üretim maliyetlerine ve kaliteyeyönelik olumlu bir etkide bulunamamaktadır. Bu sistemi uygulayarak değeryaratmayan ve zorunlu olmayan işlemlerin üretim sürecindeki ve maliyettekietkileri yok edilebilmektedir. Özellikle tarımsal üretimde önemli bir yeresahip olan işgücü, makine ve girdi kullanımının azaltılması, tarımişletmesindeki verimliliği artırmakla kalmayıp, süreçlerin yalınlaşaraküretim işlemlerinde uzmanlaşmayı ve kaliteyi de beraberindegetirebilecektir. Bu bağlamda çalışmada elma üretimi yapan bir tarımişletmesindeki israf tipleri ve değer yaratmayan etkenleri ortadankaldırılarak üretimde kalite ve belirli bir çizgiyi yakalayabilmenin kolay biryolu olan değer akış maliyetleme ile ilgili örnek bir uygulama verilmiştir.

Example of Application According to the Value Stream Costing Method in an Agribusiness Producing Apple

Value stream costing, which allows businesses to make detailed cost and profitability analysis and identify wasted resources, is an important tool that supports lean production. Classical cost accounting; although it is insufficient in industrial enterprises, it cannot have a positive effect on production costs and quality. By applying this system, the effects of processes that do not create value and that are not mandatory on the production process and cost can be eliminated. Reducing the use of the workforce, machinery, and inputs, which have an important place especially in agricultural production, will not only increase productivity in the agribusiness but will also bring specialization and quality in production processes by simplifying processes. In this context, the types of waste in an agricultural business that produces apples are given and an example application is given about value flow costing, which is an easy way to catch a certain line and quality in production by eliminating the factors that do not create value.

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