The effect of production losses on costs in marble sector: An application in Van province

Businesses operating in the marble sector carry out their activities depending on a natural raw material. For this reason, the production structure is quite complex and there are some difficulties specific to the sector. Much of the complexity consists of wastage during production, which takes place in separate stages. The preferred cutting style or sizing to obtain the desired marble product significantly affects the amount of waste. Since the production in the marble sector takes place in successive stages, the system used is the "phase cost system". The purpose of this study is to consider the amount of waste arising during the production of the enterprise operating in the marble sector in the phase cost system. In addition, the scope of the research includes situations that occur as defective, defective or residual during the production process, which are not expressed as total waste, but can become finished by passing through certain stages. In these cases, additional costs were incurred. Although the study was conducted with data obtained from a marble enterprise operating in the province of Van, the data of the Afyon Chamber of Commerce were taken as basis for the waste rates occurring at each stage in block marble. The reason for this is that the data of the Van Chamber of Commerce and therefore the marble enterprise in Van province regarding the waste rates at each stage are insufficient to make the necessary calculations. In addition, it has been observed that other Chamber of Commerce data in the Eastern Anatolia Region are not detailed enough. It is aimed to determine the waste rates based on the applied business data and the losses in three different stages, to calculate the costs and to account for the transactions.