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ZAMAN ETKENLİ FAALİYETE DAYALI MALİYETLEME (ZEFDM) YÖNTEMİ İLE YEŞİL LOJİSTİK MALİYET YÖNETİMİ: BİR VAKA ANALİZİ

Year 2021, Volume: 14 Issue: 1, 275 - 312, 01.03.2021
https://doi.org/10.29067/muvu.704560

Abstract

Maliyet analiz yöntemleri, işletme yöneticilerinin rasyonel kararlar almalarını sağlamalıdır. Alınan kararların rasyonelliği, maliyet analizlerinin bir ürün, tedarik kanalı veya lojistik faaliyet için tüketilen kaynakların maliyetini doğru belirlemesine bağlıdır. Endüstri 4.0 Devriminin üretim/hizmet ortamlarında yarattığı dönüşüm, dolaylı maliyetlerin maliyet nesnelerinin maliyetleri içerisindeki payını görece artırmıştır. Bu dönüşüm, hacim bazlı dağıtım anahtarlarına güvenilemeyeceğini kesinleştirmiş ve geleneksel maliyet yöntemlerinin eksikliklerini gün yüzüne çıkarmıştır. Değişen şartlar sonucunda önce Faaliyete Dayalı Maliyetleme (FDM) ve sonrasında Zaman Etkenli Faaliyete Dayalı Maliyetleme (ZEFDM) yönteminin kullanılması doğru maliyetleme için bir zorunluluk haline gelmiştir. İleri teknolojilerle donatılmış üretim/hizmet ortamlarında işletme yöneticilerinin daha ileri maliyet yöntemleri ile zenginleştirilmiş bilgiye ihtiyaç duyması, daha karmaşık sektörlerde FDM’den daha kolay uygulanabilen ve daha doğru sonuçlar sunan ZEFDM yöntemini öne çıkarmıştır. Araştırmanın amacı, bir geri dönüşüm işletmesinin yeşil lojistik maliyetlerini ZEFDM yöntemiyle belirlemektir. Çalışmada, maliyet analizinin zor ve karmaşık olduğu lojistik sektöründe, analistlere kendi işletmelerinin, tedarik zincirlerinin, teknolojilerinin, ürün ve hizmetlerinin özelliklerini dikkate alarak maliyet hesaplama araçları geliştirmeleri için bir örnek sunulması amaçlanmıştır. Çağdaş bir maliyet belirleme aracı olan ZEFDM’nin bir yeşil lojistik işletmesinde uygulanabilirliği test edilmiştir. Çalışmada farklılıkları net bir şekilde ortaya koymak amacıyla, ZEFDM yöntemiyle elde edilen maliyetler, FDM ile hesaplanan maliyetler ile karşılaştırılmıştır.

Thanks

Çalışmanın her aşamasında benden desteklerini esirgemeyen değerli hocam Prof. Dr. Nurten Erdoğan’a en içten teşekkürlerimi sunarım.

References

  • Ai-Min, D., Hong, L. I., & Hao, N. (2016). Based on the Cloud ERP and TDABC for the SMEs’ Logistics Cost Accounting. DEStech Transactions on Engineering and Technology Research, (SSTE).
  • Baykasoğlu, A., & Kaplanoğlu, V. (2008). Application of Activity-Based Costing to a Land Transportation Company: A Case Study. International Journal of Production Economics, 116(2), 308-324.
  • Bruggeman, W., Anderson, S., & Levant, Y. (2005). Modeling Logistics Costs Using Time-Driven ABC: A Case in a Distribution Company. Conceptual Paper and Case Study.
  • Diaconeasa, A. A., Manea, N., & Oprea, S. (2010). Modelling Costs Using Time Driven ABC Method In Logistic Activities. Supply Chain Management Journal, 1(1), 88-97.
  • Duran, O., & Afonso, P. (2019). An Activity Based Costing Decision Model for Life Cycle Economic Assessment In Spare Parts Logistic Management. International Journal of Production Economics, 107499.
  • Everaert, P., & Bruggeman, W. (2007). Time-Driven Activity-Based Costing: Exploring the Underlying Model. Journal of Cost Management, 21(2), 16-20.
  • Everaert, P., Bruggeman, W., Sarens, G., Anderson, S. R., & Levant, Y. (2008a). Cost Modeling In Logistics Using Time-Driven ABC: Experiences From A Wholesaler. International Journal of Physical Distribution & Logistics Management, 38(3), 172-191.
  • Everaert, P., Bruggeman, W., & De Creus, G. (2008b). Sanac Inc.: From ABC to Time-Driven ABC (TDABC)–An İnstructional Case. Journal of Accounting Education, 26(3), 118-154.
  • Erdoğan, Nurten (2007). Lojistik Maliyetlemesi ve Lojistikte Faaliyete Dayalı Maliyetleme. Eskişehir: Anadolu Üniversitesi Yayınları, Yayın No: 1748.
  • Gervais, M., Levant, Y., & Ducrocq, C. (2010). Time-Driven Activity-Based Costing (TDABC): An İnitial Appraisal Through A Longitudinal Case Study. Journal of Applied Management Accounting Research, 8 (2).
  • Hoozée, S., and Bruggeman, W. (2010). Identifying Operational Improvements During The Design Process of A Time-Driven ABC System: The Role of Collective Worker Participation And Leadership Style, Management Accounting Research, 21(3), 185–198.
  • Jeong, J. Y., & Ahn, K. M. (2015). A Case Study On Costing Management of A Logistics Warehouse In Port Distri-Park by Time-Driven ABC and Contribution Margin Analysis. Journal of Korea Port Economic Association, 31(3), 167-186.
  • Kaplan, R. S., & Anderson, S. R. (2003). Time-Driven Activity-Based Costing. Available at SSRN 485443.
  • Kaplan, R.S. & Anderson, S.R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press. Massachusetts.
  • Köse, Tunç (2010). Sürece Dayalı Yönetim Kapsamında Maliyet Yönetimi. Ankara: Detay Yayıncılık.
  • Kurt, P., Saban, M., Cankaya, F., & Annac, M. C. (2019). Time-Driven Activity-Based Costing In The Ophthalmology Department Of State Hospital: A Case Study. Fresenius Environmental Bulletin, 28(4), 2754-2770.
  • Lechner, A., Klingebiel, K., & Wagenitz, A. (2010, March). Evaluation of Product Variant-Driven Complexity Costs And Performance Impacts in Automotive Logistics with Variety-Driven Activity-Based Costing. World Congress on Engineering 2012. July 4-6, 2012. London, UK içinde (Vol. 2189, pp. 1088-1096). International Association of Engineers.
  • Namazi, M. (2016). Time Driven Activity Based Costing: Theory, Applications and Limitations. Iranian Journal of Management Studies, 9(3), 457-482.
  • Mayo, Elton (1930). The Hawthorne Experiment. The Human Factor, 6.
  • Öker, F., & Adıgüzel, H. (2010). Time‐Driven Activity‐Based Costing: An Implementation in A Manufacturing Company. Journal of Corporate Accounting & Finance, 22(1), 75-92.
  • Ratnatunga, J., Michael, S. C., & Balachandran, K. R. (2012). Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers. The International Journal of Accounting, 47(3), 281-301.
  • Schuhmacher, K. & Burkert, M. (2014). Traditional ABC and TimeDriven ABC: An Experimental Investigation AAA. Management Accounting Section (MAS) Meeting içinde http://SSRN, New York, USA.
  • Siguenza-Guzman, L.; Van den Abbeele, A.; Vandewalle, J.; Verhaaren, H. & Cattrysse, D. (2013). Recent Evolutions in Costing Systems: A Literature Review of Time-Driven Activity-Based Costing. ReBEL - Review of Business and Economic Literature, 58(1), 34–64.
  • Somapa, S., Cools, M., & Dullaert, W. (2010). Time Driven Activity Based Costing in a Small Road Transport And Logistics Company. Samenstelling bestuur Vervoerslogistieke Werkdagen 2010 Samenvattingen Vervoerslogistieke Werkdagen Auteursregister VLW Best Paper Award, 281.
  • Somapa, S., Cools, M., and Dullaert, W. (2011), The Development of Time Driven Activity-Based Costing Models: A Case Study in a Road Transport and Logistics Company, In Current Issues in Shipping, Ports and Logistics içinde (pp. 431–445), Asp / Vubpress / Upa.
  • Somapa, S., Cools, M., & Dullaert, W. (2012). Unlocking The Potential of Time-Driven Activity-Based Costing for Small Logistics Companies. International Journal of Logistics Research and Applications, 15(5), 303-322.
  • Tsai, W. H., & Hung, S. J. (2009). Treatment and Recycling System Optimisation with Activity-Based Costing in WEEE Reverse Logistics Management: An Environmental Supply Chain Perspective. International Journal of Production Research, 47(19), 5391-5420.
  • Varila, M., Seppänen, M., & Suomala, P. (2007). Detailed Cost Modelling: A Case Study in Warehouse Logistics. International Journal of Physical Distribution & Logistics Management.
  • Zhang, X., & Yi, H. (2008, October). The Analysis of Logistics Cost Based on Time-Driven ABC And TOC. In 2008 IEEE International Conference on Service Operations and Logistics, and Informatics içinde (Vol. 2, pp. 1631-1635). IEEE.

GREEN LOGISTIC COST MANAGEMENT WITH TIME DRIVEN ACTIVITY-BASED COSTING (TDABC) METHOD: A CASE STUDY

Year 2021, Volume: 14 Issue: 1, 275 - 312, 01.03.2021
https://doi.org/10.29067/muvu.704560

Abstract

Cost analysis methods should enable business managers to make rational decisions. The rationality of decisions taken depends on cost analysis accurately determining cost of resources consumed for a product, supply channel or logistics activity. The transformation of Industry 4.0 Revolution in the production/service environments has relatively increased share of indirect costs within costs of cost objects. This transformation has made sure that volume-based distribution keys cannot be relied upon and uncover the shortcomings of traditional cost methods. As a result of changing conditions, using firstly Activity Based Costing (ABC) and then Time-Driven Activity Based Costing (TDABC) method has become a necessity for correct costing. In production/service environments equipped with advanced technologies, need for information enriched by more advanced cost methods, has brought TDABC method to fore, which can be applied more easily than ABC in more complex sectors and offers more accurate results. The aim of research is to determine green logistics costs of a recycling company with TDABC method. In our study, it is aimed to present an example for analysts to develop cost calculation tools by considering characteristics of their own businesses, supply chains, technologies, products and services in logistics sector where cost analysis is difficult and complex. Applicability of TDABC, a modern cost determination tool, in a green logistics enterprise has been tested. In order to clearly demonstrate the differences in present study, costs obtained with TDABC method were compared with costs calculated with ABC.

References

  • Ai-Min, D., Hong, L. I., & Hao, N. (2016). Based on the Cloud ERP and TDABC for the SMEs’ Logistics Cost Accounting. DEStech Transactions on Engineering and Technology Research, (SSTE).
  • Baykasoğlu, A., & Kaplanoğlu, V. (2008). Application of Activity-Based Costing to a Land Transportation Company: A Case Study. International Journal of Production Economics, 116(2), 308-324.
  • Bruggeman, W., Anderson, S., & Levant, Y. (2005). Modeling Logistics Costs Using Time-Driven ABC: A Case in a Distribution Company. Conceptual Paper and Case Study.
  • Diaconeasa, A. A., Manea, N., & Oprea, S. (2010). Modelling Costs Using Time Driven ABC Method In Logistic Activities. Supply Chain Management Journal, 1(1), 88-97.
  • Duran, O., & Afonso, P. (2019). An Activity Based Costing Decision Model for Life Cycle Economic Assessment In Spare Parts Logistic Management. International Journal of Production Economics, 107499.
  • Everaert, P., & Bruggeman, W. (2007). Time-Driven Activity-Based Costing: Exploring the Underlying Model. Journal of Cost Management, 21(2), 16-20.
  • Everaert, P., Bruggeman, W., Sarens, G., Anderson, S. R., & Levant, Y. (2008a). Cost Modeling In Logistics Using Time-Driven ABC: Experiences From A Wholesaler. International Journal of Physical Distribution & Logistics Management, 38(3), 172-191.
  • Everaert, P., Bruggeman, W., & De Creus, G. (2008b). Sanac Inc.: From ABC to Time-Driven ABC (TDABC)–An İnstructional Case. Journal of Accounting Education, 26(3), 118-154.
  • Erdoğan, Nurten (2007). Lojistik Maliyetlemesi ve Lojistikte Faaliyete Dayalı Maliyetleme. Eskişehir: Anadolu Üniversitesi Yayınları, Yayın No: 1748.
  • Gervais, M., Levant, Y., & Ducrocq, C. (2010). Time-Driven Activity-Based Costing (TDABC): An İnitial Appraisal Through A Longitudinal Case Study. Journal of Applied Management Accounting Research, 8 (2).
  • Hoozée, S., and Bruggeman, W. (2010). Identifying Operational Improvements During The Design Process of A Time-Driven ABC System: The Role of Collective Worker Participation And Leadership Style, Management Accounting Research, 21(3), 185–198.
  • Jeong, J. Y., & Ahn, K. M. (2015). A Case Study On Costing Management of A Logistics Warehouse In Port Distri-Park by Time-Driven ABC and Contribution Margin Analysis. Journal of Korea Port Economic Association, 31(3), 167-186.
  • Kaplan, R. S., & Anderson, S. R. (2003). Time-Driven Activity-Based Costing. Available at SSRN 485443.
  • Kaplan, R.S. & Anderson, S.R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press. Massachusetts.
  • Köse, Tunç (2010). Sürece Dayalı Yönetim Kapsamında Maliyet Yönetimi. Ankara: Detay Yayıncılık.
  • Kurt, P., Saban, M., Cankaya, F., & Annac, M. C. (2019). Time-Driven Activity-Based Costing In The Ophthalmology Department Of State Hospital: A Case Study. Fresenius Environmental Bulletin, 28(4), 2754-2770.
  • Lechner, A., Klingebiel, K., & Wagenitz, A. (2010, March). Evaluation of Product Variant-Driven Complexity Costs And Performance Impacts in Automotive Logistics with Variety-Driven Activity-Based Costing. World Congress on Engineering 2012. July 4-6, 2012. London, UK içinde (Vol. 2189, pp. 1088-1096). International Association of Engineers.
  • Namazi, M. (2016). Time Driven Activity Based Costing: Theory, Applications and Limitations. Iranian Journal of Management Studies, 9(3), 457-482.
  • Mayo, Elton (1930). The Hawthorne Experiment. The Human Factor, 6.
  • Öker, F., & Adıgüzel, H. (2010). Time‐Driven Activity‐Based Costing: An Implementation in A Manufacturing Company. Journal of Corporate Accounting & Finance, 22(1), 75-92.
  • Ratnatunga, J., Michael, S. C., & Balachandran, K. R. (2012). Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers. The International Journal of Accounting, 47(3), 281-301.
  • Schuhmacher, K. & Burkert, M. (2014). Traditional ABC and TimeDriven ABC: An Experimental Investigation AAA. Management Accounting Section (MAS) Meeting içinde http://SSRN, New York, USA.
  • Siguenza-Guzman, L.; Van den Abbeele, A.; Vandewalle, J.; Verhaaren, H. & Cattrysse, D. (2013). Recent Evolutions in Costing Systems: A Literature Review of Time-Driven Activity-Based Costing. ReBEL - Review of Business and Economic Literature, 58(1), 34–64.
  • Somapa, S., Cools, M., & Dullaert, W. (2010). Time Driven Activity Based Costing in a Small Road Transport And Logistics Company. Samenstelling bestuur Vervoerslogistieke Werkdagen 2010 Samenvattingen Vervoerslogistieke Werkdagen Auteursregister VLW Best Paper Award, 281.
  • Somapa, S., Cools, M., and Dullaert, W. (2011), The Development of Time Driven Activity-Based Costing Models: A Case Study in a Road Transport and Logistics Company, In Current Issues in Shipping, Ports and Logistics içinde (pp. 431–445), Asp / Vubpress / Upa.
  • Somapa, S., Cools, M., & Dullaert, W. (2012). Unlocking The Potential of Time-Driven Activity-Based Costing for Small Logistics Companies. International Journal of Logistics Research and Applications, 15(5), 303-322.
  • Tsai, W. H., & Hung, S. J. (2009). Treatment and Recycling System Optimisation with Activity-Based Costing in WEEE Reverse Logistics Management: An Environmental Supply Chain Perspective. International Journal of Production Research, 47(19), 5391-5420.
  • Varila, M., Seppänen, M., & Suomala, P. (2007). Detailed Cost Modelling: A Case Study in Warehouse Logistics. International Journal of Physical Distribution & Logistics Management.
  • Zhang, X., & Yi, H. (2008, October). The Analysis of Logistics Cost Based on Time-Driven ABC And TOC. In 2008 IEEE International Conference on Service Operations and Logistics, and Informatics içinde (Vol. 2, pp. 1631-1635). IEEE.
There are 29 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Ahmet Onay 0000-0003-1182-6003

Publication Date March 1, 2021
Submission Date March 16, 2020
Acceptance Date July 6, 2020
Published in Issue Year 2021 Volume: 14 Issue: 1

Cite

APA Onay, A. (2021). ZAMAN ETKENLİ FAALİYETE DAYALI MALİYETLEME (ZEFDM) YÖNTEMİ İLE YEŞİL LOJİSTİK MALİYET YÖNETİMİ: BİR VAKA ANALİZİ. Journal of Accounting and Taxation Studies, 14(1), 275-312. https://doi.org/10.29067/muvu.704560

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