Kısa Gıda Tedarik Zincirinde Müşteri Muhasebesi

Yıl 2019, Sayı: 61, 195 - 207, 23.07.2019

Metin Çalık

Öz

Bu çalışma, müşteri muhasebe
sistemlerinin kaynak tahsisatı amacıyla kısa gıda tedarik zincirinde
kullanılmasının üreticiler açısından sürdürülebilir bir rekabet avantajı
kaynağı olup olmadığını incelemektedir. Yönetim muhasebesi sistemlerinin
rekabet avantajına yol açabileceği konusunda bir fikir birliği olsa bile, bu
avantajın genellikle geçici mi yoksa sürdürülebilir mi olacağı konusunda henüz bir
anlaşma sağlanamamıştır. Çalışma bir
bilimsel yaş sebze tedarik zincirinde maliyet araştırma programı projesi
çerçevesinde yapılan vaka araştırmasındaki ampirik verilere dayanmaktadır. Bu
makale, teori oluşturmada kısa gıda tedarik zincirlerinin kullanılmasını
savunarak kısa gıda tedarik zincirinde müşteri muhasebesinin üreticilere
sağlayacağı katma değer hakkında kanıtlar ekleyerek mevcut literatüre bir katkı
sunmaktadır.

Anahtar Kelimeler

Müşteri muhasebesi, Müşteri karlılığı, Kısa gıda tedarik zinciri

Customer Accounting in the Short Food Supply Chain

Öz

This
study examines if it is a source of sustainable competitive advantage that
customer accounting systems to be used in the short food supply chain with the
aim of allocation of resources. Even if there is a consensus that management
accounting systems could cause competitive advantage, there is no agreement has
yet been reached as to whether this advantage is generally temporary or
sustainable This study is based on empirical data from a case research for a
scientific cost research for fresh vegetable supply chain project. This article
contributes to the current literature by adding argument about how customer
accounting in brief food supply chain will provide added value to producers by
arguing usage of brief food supply chain in establishing theory.   

Anahtar Kelimeler

Customer accounting, Customer profitability, Short food supply chain, Vegetables prices

Kaynakça

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