ÇEVRE YÖNETİM MUHASEBESİ UYGULAMALARI İÇİN YENİ BİR YAKLAŞIM MALZEME AKIŞ MALİYET MUHASEBESİ

Son yıllarda işletmeler sıkı devlet düzenlemeleri ve bilinçlenen tüketiciler karşısında daha az çevresel etkiyle yüksek verimlilik için artan bir baskıyla karşı karşıya kalmaya başlamıştır. Bu nedenle işletmelerin çevre ile ilgili unsurları firma karı ile ilişkilendiren, finansal performanslarının yanında çevresel performanslarını da artıran yönetim araçları kullanmaları bir gereklilik haline gelmiştir. Malzeme Akış Maliyet Muhasebesi, malzeme kullanımı ve üretim kayıplarını azaltarak malzeme ve enerjinin verimli kullanımını artırmayı ve çevreye olumsuz etkileri ve maliyetlerini azaltmayı amaçlayan, çevre yönetim muhasebesinin önemli araçlarından biridir. Bu çalışmada Malzeme Akış Maliyet Muhasebesinin tanıtılması amaçlanmaktadır.

Anahtar Kelimeler:

Malzeme Akış Maliyet Muhasebesi, ISO14051, Çevre Yönetim Muhasebesi

A NEW APPROACH TO ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES: MATERIAL FLOW COST ACCOUNTING

In recent years, in response to stringent government regulations and conscious consumers, businesses are being placed under increasing pressure to achieve higher productivity with reduced environmental impacts. For this reason it is a requirement for businesses to use management tools that relate environmental facts to company profits and increase environmental performance in addition to financial performance. Material Flow Cost Accounting, one of the major tools of environmental management accounting, aims to reduce material use and production losses, increase efficient uses of material and energy, and reduce adverse environmental impacts and associated costs. The purpose of this paper is to introduce Material Flow Cost Accounting

Keywords:

Material Flow Cost Accounting, ISO 14051, Environmental Management,

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