SÜRDÜRÜLEBİLİR TEDARİK ZİNCİRİNDE MALİYET YÖNETİMİ VE KURUMSAL PERFORMANS ÖLÇÜMÜ

Amaç- Çalışmanın amacı Sürdürülebilir Tedarik Zinciri Yönetimi (STZY) uygulamalarını benimsemiş işletmelerde, başarı performansını ölçmeye yönelik bir model önerisi sunmaktır. Yöntem- STZY, sürdürülebilirlik ve işletme performansı, sosyal performans ve finansal performans, sürdürülebilir maliyet yönetimi gibi kavramlar baz alınarak literatür taraması yapılmıştır. Bulgular- Literatür incelendiğinde, STZY’nin, genel olarak, işletmenin çevresel etkiyi azaltmaya yönelik uygulamaları olarak değerlendirildiği görülmektedir. Bunun yanında, STZY ve işletme performansı arasındaki ilişkinin incelendiği birçok çalışmada, finansal performans göstergesi olarak maliyet tasarruflarının kullanıldığı görülmektedir. Ancak, sürdürülebilirlik temelli uygulamaların çok sayıda farklı maliyet unsurunu da ortaya çıkaracak olması birçok çalışmada göz ardı edilmiştir. STZY uygulamalarında maliyet yönetimini ve performans ölçümlerini konu alan çalışmalarının sayısının ise oldukça sınırlı kaldığı görülmektedir. Sonuç- İşletme performansını ölçmede sürdürülebilirlik temelli uygulamaların etkilerini de dikkate almak, uzun vadeli başarı göstergelerinin tanımlanması ve performans ölçümlerinin doğru yapılması adına önem taşımaktadır.

Anahtar Kelimeler:

Sürdürülebilir tedarik zinciri yönetimi, sürdürülebilirlik performansı, kurumsal performans, maliyet yönetimi, sürdürülebilir balanced scorecard

COST MANAGEMENT AND CORPORATE PERFORMANCE MEASUREMENT IN SUSTAINABLE SUPPLY CHAIN

Purpose- The purpose of the study is to propose a model to measure the success performance of businesses which have adopted Sustainable Supply Chain Management (SSCM) practices. Methodology- A literature review was carried out based on some concepts such as SSCM, sustainability and business performance, social performance and financial performance, and sustainable cost management. Findings- When the literature is examined, it is seen that SSCM is considered to be more of a business's practices for reducing environmental impact. In addition, In many studies which examine the relationship between SSCM and firm performance, cost savings are often used as financial performance indicators. But, the fact that sustainability-based practices will generate many different cost factors has been overlooked in many studies. On the other hand, It is seen that the number of studies on cost management and performance measurement in SSCM practices is quite limited. Conclusion- Considering the effects of sustainability-based practices in measuring business performance is important for the definition of long-term success indicators and accurate performance measurements.

Keywords:

Sustainable supply chain management, sustainabiliy performance, corporate perfromance, cost management, sustainable balanced scorecard,

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