Blokzincir Üzerine Kavramsal Bir Öneri: İşletme likiditesi dağıtık kayıt defteri

Yıl 2019, Cilt: 14 Sayı: 53, 31 - 41, 31.01.2019

Ali Faruk Açıkgöz , Sudi Apak

Öz

Çalışma,
blokzincir kavramını “A, B’ye para transferi yapmak istiyor” şeklinde açıklayan
meşhur analojiyi “B, A’dan ticari borç edinmek istiyor” şeklinde tersine
çevirmekte ve böylece paradigmayı değiştirerek borçlanmaya yönlendirmektedir.
Bir tedarikçinin; bir müşterisinden gelen talep üzerine hangi düzeye kadar
ticari borç kullandırabileceği, bir ticari alacak edinme kararıdır. Ancak,
üçüncü bir tarafın ilk borç alana açacağı ilave ticari borç veya kredi ise o
müşterinin potansiyel olarak hali hazırdaki ticari borcunun ve/veya banka
kredisinin birikimli düzeyleri ile sınırlandırılmış olan likiditesinin tekrar
değerlendirilmesini gerektirecektir. Ticari borç ve banka kredisi bir tedarik
zincirindeki temel likidite yaratıcıları olmaktadırlar. Çalışma, ticari borcu
esas alan dağıtık bir likidite kayıt defteri gereksinimini ortaya çıkartarak,
likidite konusunda özel dağıtık kayıt alanlarının yaratılabilmesi için
blokzincir teknolojisinin kullanımını önermektedir. Gelecekte, önerilen bu
alanların devlet kuruluşları ve merkez bankası ile ekonomideki kayıtdışı
işlemlerin azaltılmasında işbirliği yapmaları beklenmektedir. Bu kapsamda, kısa
vadeli ticari borç ve ilgili likidite göstergeleri ile bir ekonomideki bu yönde
bulunan potansiyeli ortaya koyabilmek amacıyla Türkiye örneğinde mevcut uzun
vadeli veriler çalışmada kanıt gösterilerek sunulmaktadır. Çalışma kavramsal
önerisiyle ilgili potansiyel sonuçları ve etkileri de ortaya koymaktadır. Bu
çalışma ile getirilen öneri, özellikle ticari borç üzerinden firma düzeyinde
burada ifade edilene benzer bir paylaşımlı kayıt ortamına yatırım yapmayı
değerlendiren ticari bankalara, blokzincirinin yarattığı gelişime karşılık
vermenin yanı sıra stratejik yararlar da sağlayacaktır.

Anahtar Kelimeler

Blokzincir, Dağıtık Kayıt Defteri, Likidite, Ticari Borç

A Conceptual Proposal on Blockchain: Distributed ledger of corporate liquidity

Öz

Referring to the
famous analogy which explains blockchain concept as “A wants to transfer money
to B” the study reverses it as “B wants to have trade credit from A” then the
paradigm will rather be crediting not debiting. To what extent will a supplier
allow trade credit upon request is a decision of accounts payable, but the
extent to which a third party will offer more trade credit for the first
borrower, will need a reconsideration of that customer’s liquidity which is
restricted by the already held accumulation of trade credit and/or bank credit
as a potential. Trade credit and bank credit are main liquidity developers in a
typical supply chain. The study reveals the need for a distributed ledger of
liquidity based on trade credit and proposes the use blockchain technology to
create zones of private distributed ledgers for the liquidity based on trade
credit. In the future, the suggested zones are expected to cooperate with
government agencies and central bank in the challenge for eliminating informal
transactions within the economy. Hence, trade credit in the short-term and
relative liquidity indicators are presented in order to reveal the potential
for an economy by giving evidence with the long-term data available in Turkey.
The study depicts a conceptual proposal with the potential implications
therein. Along with their blockchain challenge, the proposal in this study will
strategically favor the commercial banks which consider investing on such a
shared ledger of liquidity especially in trade credits on firm-level. 

Anahtar Kelimeler

Blockchain, Distributed Ledger, Liquidity, Trade credit

Kaynakça

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