MALZEME AKIŞ MALİYET MUHASEBESİ UYGULAMA ADIMLARI, HEDEF VE İLKELER
Günümüzde iş dünyasında kıt kaynak olan, aynı zamanda çevre kirliliğine neden olan, malzeme ve enerjinin kullanımında verimliliği artırmaya yönelik çalışmalar hız kazanmıştır. Malzeme akış maliyeti muhasebesi (MAMM), bu sorunun çözümüne yardımcı olabilecek bir yönetim aracı olarak önerilmiş ve iş çevreleri tarafından değerlendirilmek üzere yeni bir uluslararası çevre yönetimi muhasebe standardı olan ISO 14051 ortaya çıkmıştır. Bu makale, mevcut MAMM literatürünü gözden geçirerek, ISO 14051’i esas alarak malzeme akış maliyeti muhasebe aracının Türkiye’de gelecekteki gelişimi için bir temel oluşturacak bir akademik araştırma gündemi geliştirmek, işletmeleri MAMM faaliyetlerine teşvik etmektir. Bu amaçla makalede MAMM ile geleneksel maliyet muhasebesi karşılaştırılmış, MAMM’ın hedef ve ilkeleri vurgulanmış ve MAMM’ın uygulama adımları üzerinde durulmuştur.
Anahtar Kelimeler:
Malzeme Akış Maliyeti Muhasebesi, Çevre Muhasebesi, Atık Muhasebesi
MATERIAL FLOW COST ACCOUNTING IMPLEMENTATION STEPS, OBJECTIVES AND PRINCIPLES
ABSTRACT
Efforts to increase efficiency in the use of materials and energy, which are scarce resources in the business world and also cause environmental pollution, have gained momentum. Material flow cost accounting (MAMM) has been proposed as a management tool that can help solve this problem, and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business circles. This article is to review the existing MAMM literature and develop an academic research agenda that will form a basis for the future development of the material flow cost accounting tool in Turkey, based on ISO 14051, and encourage businesses to engage in MAMM activities. For this purpose, in the article, MAMM and traditional cost accounting were compared, the goals and principles of MAMM were emphasized and the implementation steps of MAMM were emphasized.
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- ISSN: 2149-4266
- Yayın Aralığı: Yılda 2 Sayı
- Başlangıç: 2015
- Yayıncı: Orhan KÜÇÜK
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MALZEME AKIŞ MALİYET MUHASEBESİ UYGULAMA ADIMLARI, HEDEF VE İLKELER