Karbon muhasebesi temelinde faaliyet tabanlı maliyetleme ve bütçeleme: Bir üretim işletmesinde uygulama
Küçük Resim Yok
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Karabük Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada, demir çelik sektöründe faaliyet gösteren bir üretim işletmesinde karbon temelli Faaliyet Tabanlı Maliyetleme Sistemi kullanılarak mamul maliyetlerinin hesaplanması ve karbon bütçesinin oluşturulması amaçlanmıştır. Bu kapsamda çalışmanın birinci bölümünde sürdürülebilirlik, karbon maliyetleri ve karbon muhasebesi konuları açıklanmıştır. Çalışmanın ikinci bölümünde Faaliyet Tabanlı Maliyetleme ve Bütçeleme Sistemi'ne değinilmiş ve sistemler hakkında kapsamlı bilgiler verilerek bir işletmedeki uygulama aşamaları açıklanmıştır. Üçüncü bölümde ise öncelikle uygulamanın yapılacağı demir çelik sektörüne kısaca değinilmiş, daha sonra işletmeden elde edilen veriler kullanılarak, Faaliyet Tabanlı Maliyetleme Sistemi'yle işletmenin faaliyetlerinin ve mamullerinin maliyetleri hesaplanmıştır. Bu süreci takiben her bir faaliyet merkezinin ve mamulün sebep olduğu karbon emisyon miktarı belirlenerek karbon maliyetleri hesaplanmıştır. Son olarak işletmenin gelecek faaliyet döneminde gerçekleştireceği faaliyetlerine ilişkin maliyet ve karbon bütçesi hazırlanmıştır. Çalışma ile elde edilen bulgular temelinde işletmede üretilen mamullerin birim maliyetleri karşılaştırıldığında Faaliyet Tabanlı Maliyetleme Sistemi'nin geleneksel maliyetleme sistemine göre daha doğru maliyet verileri sunduğu tespit edilmiştir. Ayrıca Faaliyet Tabanlı Maliyetleme Sistemi'yle karbon muhasebesinin birlikte kullanılması sonucunda işletmenin 2021 yılında, gerçekleştirilen faaliyetler esnasında ortaya çıkan karbon emisyon miktarı ve maliyetleri hesaplanmıştır. Son olarak da Faaliyet Tabanlı Maliyetleme Sistemi'nden elde edilen verilerle gelecek faaliyet dönemine ilişkin karbon temelli faaliyet ve mamul bütçesi oluşturulmuştur.
In this study, it is aimed to calculate the product cost and set a the carbon budget by means of the carbon based Activity Based Costing System in a production enterprise operating in the iron and steel industry. In this context, in the first part of the study, the concepts and processes in the focus of the study are explained, which are sustainability, carbon cost and carbon accounting. In the second part of the study, the Activity Based Costing and Budgeting system is mentioned and the application stages in a business are explained by giving comprehensive information about the system. In the third part, firstly,the iron and steel industry, where the application will be made, is briefly mentioned. Then, using the data obtained from the enterprise, the costs of the activities and products of the enterprise were calculated with the Activity Based Costing system. Then, the carbon emission amount caused by each activity center and the product was determined and carbon costs were calculated. Finally, the cost and carbon budget for the activities to be carried out by the enterprise in the next operating period has been prepared. When the unit costs of the products produced in the enterprise are compared on the basis of the findings obtained from the study, it has been determined that the Activity Based Costing system provides more accurate cost data than the traditional costing system. In addition, as a result of using the Activity Based Costing System and carbon accounting together, the amount of carbon emissions and costs that emerged during the activities carried out in 2021 of the enterprise were calculated. Finally, a carbon-based activity and product budget for the next activity period was created with the data obtained from the Activity-Based Costing System.
In this study, it is aimed to calculate the product cost and set a the carbon budget by means of the carbon based Activity Based Costing System in a production enterprise operating in the iron and steel industry. In this context, in the first part of the study, the concepts and processes in the focus of the study are explained, which are sustainability, carbon cost and carbon accounting. In the second part of the study, the Activity Based Costing and Budgeting system is mentioned and the application stages in a business are explained by giving comprehensive information about the system. In the third part, firstly,the iron and steel industry, where the application will be made, is briefly mentioned. Then, using the data obtained from the enterprise, the costs of the activities and products of the enterprise were calculated with the Activity Based Costing system. Then, the carbon emission amount caused by each activity center and the product was determined and carbon costs were calculated. Finally, the cost and carbon budget for the activities to be carried out by the enterprise in the next operating period has been prepared. When the unit costs of the products produced in the enterprise are compared on the basis of the findings obtained from the study, it has been determined that the Activity Based Costing system provides more accurate cost data than the traditional costing system. In addition, as a result of using the Activity Based Costing System and carbon accounting together, the amount of carbon emissions and costs that emerged during the activities carried out in 2021 of the enterprise were calculated. Finally, a carbon-based activity and product budget for the next activity period was created with the data obtained from the Activity-Based Costing System.
Açıklama
Lisansüstü Eğitim Enstitüsü, İşletme Ana Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
