Metin ÇALIK

KISA GIDA TEDARİK ZİNCİRİNDE MÜŞTERİ MUHASEB

Bu çalışma, müşteri muhasebe sistemlerinin kaynak tahsisatı amacıyla kısa gıda tedarik zincirinde kullanılmasın ınüreticiler açısından sürdürülebilir bir rekabet avantajı kaynağı olup olmadığını incelemektedir. Yönetim muhasebesisistemlerinin rekabet avantajına yol açabileceği konusunda bir fikir birliği olsa bile, bu avantajın genellikle geçici miyoksa sürdürülebilir mi olacağı konusunda henüz bir anlaşma sağlanamamıştır. Çalışma bir bilimsel yaş sebze tedarikzincirinde maliyet araştırma programı projesi çerçevesinde yapılan vaka araştırmasındaki ampirik verileredayanmaktadır. Bu makale, teori oluşturmada kısa gıda tedarik zincirlerinin kullanılmasını savunarak kısa gıda tedarikzincirinde müşteri muhasebesinin üreticilere sağlayacağı katma değer hakkında kanıtlar ekleyerek mevcut literatürebir katkı sunmaktadır.

CUSTOMER ACCOUNTING IN THE SHORT FOOD SUPPLY CHAIN

This study examines if it is a source of sustainable competitive advantage that customer accounting systems to be used in the short food supply chain with the aim of allocation of resources. Even if there is a consensus that management accounting systems could cause competitive advantage, there is no agreement has yet been reached as to whether this advantage is generally temporary or sustainable This study is based on empirical data from a case research for a scientific cost research for fresh vegetable supply chain project. This article contributes to the current literature by adding argument about how customer accounting in brief food supply chain will provide added value to producers by arguing usage of brief food supply chain in establishing theory.

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