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LOJİSTİK İŞLETMELERİNDE ORTAYA ÇIKAN MALİYETLERİN STRATEJİK MALİYET YAKLAŞIMLARI AÇISINDAN KARŞILAŞTIRILMASI

Year 2020, Volume: 22 Issue: 1, 38 - 64, 30.03.2020

Murat Kurtlar , Caner Atış

https://doi.org/10.31460/mbdd.594512

Abstract

Lojistik işletmeleri, sektörlere sunduğu lojistik hizmet faaliyetleri ile maliyet avantajı ve müşteri memnuniyeti sağlamaktadır. Lojistik işletmelerinin finansal durum tablolarında, ulaştırma (taşıma) ve depolama gibi önemli iki ana faaliyetin yerine getirilmesi için gerekli olan sabit varlıklar ile ambalajlama, etiketleme, istifleme, bilgi iletimi gibi faaliyetler için ise çalışma sermayesi ve işçilik faaliyetleri önemli yer tutmaktadır. Lojistik işletmelerinde gerçek maliyet bilgilerinin izlenmesi önem arz etmektedir. Bu çalışma, ulaştırma ve depolama lojistik faaliyetlerine yönelik hizmet sunan bir lojistik işletmesinin maliyet kalemlerinin hem zaman etkenli faaliyet tabanlı maliyet saptama hem de faaliyet tabanlı maliyet saptama yaklaşımlarının uygulanmasından elde edilen sonuçların karşılaştırılmasından oluşmaktadır.

Keywords

Zaman Etkenli Faaliyet Tabanlı Maliyetleme Faaliyet Tabanlı Maliyetleme Lojistik Lojistik İşletmeleri Maliyet Yönetimi

References

  • Baykasoglu, A. ve Kaplanoglu, V. 2008. “Application of Activity-Based Costing to a Land Transportation Company: A Case Study”, International Journal of Production Economics, 116, 308–324.
  • Bruggeman, W., Anderson, S. ve Levant, Y. 2005. “Modeling Logistics Costs Using Time-Driven ABC: A Case in a Distribution Company”, Conceptual Paper and Case Study.
  • Ceran, Y. ve Alagöz, A. 2007. “Lojistik Maliyet Yönetimi: Lojistik Maliyetler ve Lojistik Maliyet Muhasebesi”, Yönetim Bilimleri Dergisi, (5: 2), 153-175.
  • Cooper, R. ve Kaplan, R.S. 1991. “Profit Priorities from Activity Based Costing”, Harvard Business Review, 69(3), 130-135.
  • Council of Supply Chain Management Professionals (CSCMP). www.cscmp.org. (Erişim Tarihi: 25.05.2018).
  • Everaert, P., Bruggeman, W., Sarens, G., Anderson, S. R. ve Levant, Y. 2008. “Cost Modeling in Logistics Using Time-Driven ABC: Experiences from a Wholesaler”, International Journal of Physical Distribution & Logistics Management, 38(3), 172-191.
  • Gunasekaran, A. 1999. “A Frame work for the Design and Audit of an Activity Based Costing System”, Managerial Auditing Journal, 14(3), 118-127.
  • Gupta, M. ve Galloway, K. 2003. “Activity-Based Costing/Management and its Implications for Operations Management”, Technovation, 23(2), 131-138.
  • Hacırüstemoğlu, R. ve Şakrak, M. 2002. Maliyet Muhasebesinde Güncel Yaklaşımlar, Türkmen Kitabevi, İstanbul.
  • Kaplan, R. ve Anderson, S. 2003. “Time-Driven Activity Based Costing”, http://rozup.ir/up/paper/paper/1/Time_Driven_Activit_Based_Costing.pdf (Erişim Tarihi: 01.08.2018).
  • Kaplan, R. S. ve Anderson, S. R. 2007. “The Innovation of Time-Driven Activity-Based Costing”, Journal of Cost Management, 21(2), 5-15.
  • Rantasila, K. ve Ojala, L. 2012.“Measurement of National-Level Logistics Costs and Performance”, ITF Discussion Paper, 4.
  • Sevim, Ş. ve Elmacı, O. 2007. “Sürdürülebilir Rekabet Üstünlüğü Sağlamada Kaynak Tabanlı Yaklaşım Modeli ile Başarı Stratejisinin Belirlenmesinde Lojistik Süreç Maliyetlerinin Analizi”, Journal of Azerbaijani Studies, 96-104.
  • Stouthuysen, K.,Swiggers, M., Reheul, A. M. ve Roodhooft, F. 2010. “Time-Driven Activity Based Costing for a Library Acquisition Process: A Case Studying a Belgian University”, Library Collections, Acquisitions, and Technical Services, 34(2-3), 83-91.
  • Themido, I., Arantes, A., Fernandes, C. ve Guedes, A. P. 2000. “Logistics Costs Case Study - An ABC Approach”, Journal of the Operational Research Society, 51(10), 1148-1157.
  • Tokay, S. H., Deran, A.ve Arslan, S. 2011. “Lojistik Maliyet Yönetiminde İzlenebilecek Stratejiler ve Muhasebe Eğitiminden Beklentiler”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 29, 225-244.
  • Tse, M. ve Gong, M. 2009. “Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models”, Journal of Applied Management Accounting Research, 7(2), 41-54.

COMPARISON OF COSTS EMERGED IN LOGISTICS BUSINESS IN TERMS OF STRATEGIC COST APPROACHES

Year 2020, Volume: 22 Issue: 1, 38 - 64, 30.03.2020

Murat Kurtlar , Caner Atış

https://doi.org/10.31460/mbdd.594512

Abstract

Logistics companies provide cost advantage and customer satisfaction with the logistics service activities it provides to the sectors. In the financial statements of logistics companies, working capital and labor activities are important for fixed assets which are necessary for carrying out two main activities such as transportation and storage for activities such as packaging, labeling, stacking, information transmission. It is important to monitor accurate cost information in logistics companies. This study consists of the comparison of the results obtained from the application of both time driven activity-based costing and activity-based costing approaches to the cost items of a logistics company providing services for transportation and storage logistics activities.

Keywords

Time Driven Activity Based Costing Activity Based Costing Logistics Logistics Company Cost Management

References

  • Baykasoglu, A. ve Kaplanoglu, V. 2008. “Application of Activity-Based Costing to a Land Transportation Company: A Case Study”, International Journal of Production Economics, 116, 308–324.
  • Bruggeman, W., Anderson, S. ve Levant, Y. 2005. “Modeling Logistics Costs Using Time-Driven ABC: A Case in a Distribution Company”, Conceptual Paper and Case Study.
  • Ceran, Y. ve Alagöz, A. 2007. “Lojistik Maliyet Yönetimi: Lojistik Maliyetler ve Lojistik Maliyet Muhasebesi”, Yönetim Bilimleri Dergisi, (5: 2), 153-175.
  • Cooper, R. ve Kaplan, R.S. 1991. “Profit Priorities from Activity Based Costing”, Harvard Business Review, 69(3), 130-135.
  • Council of Supply Chain Management Professionals (CSCMP). www.cscmp.org. (Erişim Tarihi: 25.05.2018).
  • Everaert, P., Bruggeman, W., Sarens, G., Anderson, S. R. ve Levant, Y. 2008. “Cost Modeling in Logistics Using Time-Driven ABC: Experiences from a Wholesaler”, International Journal of Physical Distribution & Logistics Management, 38(3), 172-191.
  • Gunasekaran, A. 1999. “A Frame work for the Design and Audit of an Activity Based Costing System”, Managerial Auditing Journal, 14(3), 118-127.
  • Gupta, M. ve Galloway, K. 2003. “Activity-Based Costing/Management and its Implications for Operations Management”, Technovation, 23(2), 131-138.
  • Hacırüstemoğlu, R. ve Şakrak, M. 2002. Maliyet Muhasebesinde Güncel Yaklaşımlar, Türkmen Kitabevi, İstanbul.
  • Kaplan, R. ve Anderson, S. 2003. “Time-Driven Activity Based Costing”, http://rozup.ir/up/paper/paper/1/Time_Driven_Activit_Based_Costing.pdf (Erişim Tarihi: 01.08.2018).
  • Kaplan, R. S. ve Anderson, S. R. 2007. “The Innovation of Time-Driven Activity-Based Costing”, Journal of Cost Management, 21(2), 5-15.
  • Rantasila, K. ve Ojala, L. 2012.“Measurement of National-Level Logistics Costs and Performance”, ITF Discussion Paper, 4.
  • Sevim, Ş. ve Elmacı, O. 2007. “Sürdürülebilir Rekabet Üstünlüğü Sağlamada Kaynak Tabanlı Yaklaşım Modeli ile Başarı Stratejisinin Belirlenmesinde Lojistik Süreç Maliyetlerinin Analizi”, Journal of Azerbaijani Studies, 96-104.
  • Stouthuysen, K.,Swiggers, M., Reheul, A. M. ve Roodhooft, F. 2010. “Time-Driven Activity Based Costing for a Library Acquisition Process: A Case Studying a Belgian University”, Library Collections, Acquisitions, and Technical Services, 34(2-3), 83-91.
  • Themido, I., Arantes, A., Fernandes, C. ve Guedes, A. P. 2000. “Logistics Costs Case Study - An ABC Approach”, Journal of the Operational Research Society, 51(10), 1148-1157.
  • Tokay, S. H., Deran, A.ve Arslan, S. 2011. “Lojistik Maliyet Yönetiminde İzlenebilecek Stratejiler ve Muhasebe Eğitiminden Beklentiler”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 29, 225-244.
  • Tse, M. ve Gong, M. 2009. “Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models”, Journal of Applied Management Accounting Research, 7(2), 41-54.
There are 17 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Murat Kurtlar

Caner Atış

Publication Date March 30, 2020
Submission Date July 19, 2019
Published in Issue Year 2020 Volume: 22 Issue: 1

Cite

APA Kurtlar, M., & Atış, C. (2020). LOJİSTİK İŞLETMELERİNDE ORTAYA ÇIKAN MALİYETLERİN STRATEJİK MALİYET YAKLAŞIMLARI AÇISINDAN KARŞILAŞTIRILMASI. Muhasebe Bilim Dünyası Dergisi, 22(1), 38-64. https://doi.org/10.31460/mbdd.594512
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