Atık azaltma yöntemi olarak malzeme akış maliyet muhasebesi: Çelik boru üreten bir işletmede uygulama

In recent years, businesses have started to pay more attention on environmental issues due to stakeholder pressures and especially public regulations. Therefore, businesses have to consider their environmental performance as well as their financial performance. Global competition is measured by environmental efficiency as well as profitability. This situation not only brings up the issue of reducing the negative effects of businesses on the environment, but also combating waste caused by production processes. These issues that need to be studied for businesses have revealed topics such as environmental accounting and material flow cost accounting. Material flow cost accounting (MFCA) is an accounting approach in which environmental sensitivities are taken into consideration and the concept of sustainable development stands out. MFCA aims to reduce the negative effects of the business on the environment and increase the efficiency in production. This issue can create a competitive advantage among businesses. The most distinctive feature that distinguishes MFCA from other methods is the determination of material losses both physically and monetarily and presenting them to business management. In this thesis, material flow cost accounting, as a new method that supports and improves financial and environmental performance, has been examined in terms of its applicability and reduction of waste costs in an enterprise. Keywords: Environmental Management Accounting, Material Flow Cost Accounting, Waste Cost Reduction