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İŞLETMELERDE SORUMLULUK MERKEZLERİ PERFORMANSININ SİSTEM DİNAMİĞİ YÖNTEMİYLE ANALİZİ

Year 2021, Volume: 14 Issue: 3, 949 - 966, 01.11.2021
https://doi.org/10.29067/muvu.901635

Abstract

Günümüzde işletmecilik sektörünün çok yüksek bir dinamizme sahip olması işletme yöneticilerinin işletmelerinin geleceği ile ilgili karar almalarını zorlaştırmaktadır. İşletme yöneticilerinin günümüzde etkili karar alabilmeleri için işletmelerini tüm yönleriyle ve tüm birimleriyle kontrol altında tutmaları gerekmektedir. İşletmelerin kontrol altında tutulabilmesi için sorumluluk merkezlerinden ve bu merkezlerde üretilen verilerden faydalanılmaktadır. Günümüzde, sorumluluk merkezlerinde üretilen verilerin dinamik bir şekilde analiz edilmesi bir zorunluluk halini almıştır. İşletme verilerinin dinamik bir şekilde analizini mümkün kılan sistem dinamiği modelleri son yıllarda başarılı bir şekilde kullanılmaktadır. İşletmecilik sektöründe de kullanılan sistem dinamiği, geleneksel yönetim muhasebesi tekniklerinin cevap vermekte zorlandığı sorunlara, problemlerin dinamik bir şekilde çözülmesinde ve işletme stratejilerinin geliştirilmesinde kullanılabilen bir simülasyon yöntemidir. Çalışmada, işletme bünyesindeki sorumluluk merkezlerinin performanslarının ölçülmesinde bir üretim işletmesinin modeli oluşturulmuştur. Bu modelden elde edilen veriler model yardımıyla değerlendirilerek işletmenin gelecek dönemlerdeki performansı öngörülmeye çalışılmıştır. Oluşturulan bu model üzerinden farklı senaryolar denenmiş ve sonuçlar karşılaştırılarak sorumluluk merkezleri ve işletme performansının değerlendirilmesinde sistem dinamiğinin etkili şekilde kullanılabileceği ortaya konulmuştur.

References

  • Aksu, İ. (2013a). Bütçelemede Sistem Dinamiği Yaklaşımı Nakit Bütçesi Modeli. Malatya: Medipress.
  • Aksu, İ. (2013b). System Dynamics Approach as A Tool of Strategic Cost Management. The International Journal of Social Sciences, 18-30.
  • Aksu, İ., Söyler, H., & Eren, M. (2014). Üretim İşletmesi Sistem Dinamiği Modeli. Sosyal ve Ekonomik Araştırmalar Dergisi, 69-104.
  • Biswas, T. (2017). Responsibility Accounting: A Review of Related Literature. International Journal of Multidisciplinary Research and Development, 4(8), 202-206.
  • Büyükmirza, H. K. (2017). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
  • Coyle, R. G. (1996). System Dynamics Modelling A Practical Approach. Chapman&Hall.
  • Çanakçıoğlu, M. (2019). Lojistik Süreçlerde Sorumluluk Muhasebesi. Ekev Akademi Dergisi, 189-208.
  • Drobyazko, S., Shapovalova, A., Bielova, O., Nazarenko, O., & Yunatskyi, M. (2019). Evaluation of Effectivness of Responsibility Centers in The Management Accounting System. Academy of Accounting and Financial Studies Journal, 23(6).
  • Festus, A. F., Ochai-Adejoh, U., & Ayodeji, O. B. (2020). Responsibility Accounting and Profitability of Listed Companies in Nigeria. International Journal of Accounting, Finance and Risk Management, 5(2), 101-117.
  • Giorgino, M. C., Barnabè, , F., & Kunc, M. (2017 ). Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping. Systems Research and Behavioral Science, 97-118.
  • Guerra, L., Murino, T., & Romano, E. (2014). A System Dynamics Model for a Single-Stage Multi-Product Kanban Production System. RECENT ADVANCES in AUTOMATION & INFORMATION, 171-176.
  • Karadeniz, S. (1997). Sorumluluk Muhasebesi. Yaklaşım Dergisi(50), 39-43.
  • Magablih, A. M. (2017). The Reflection of Social Responsibility Accounting Application in the Insurance Companies-Jordan to Increase Their Earnings. International Journal of Economics and Finance, 9(7), 242-251.
  • Mahmud, I., Anitsal, I., & Anitsal, M. M. (2018). Revisiting Responsibility Accounting: What Are The Relationships Among Responsibility Centers? Global Journal of Accounting and Finance, 2(1), 84-98.
  • Melse, E. (2006). The Financial Accounting Model From A System Dynamics'Perspective. Muhich Personal Repec Archive.
  • Mojgan, S. (2012). Examining the Role of Responsibility Accounting in Organizational Structure. American Academic & Scholarly Research Journal, 4(5).
  • Owino, P. (2017). Responsibility Accounting in Ugandan Public Universities: Agency Relation Consideration. International Journal of Educational Policy Research and Review, 4(4), 62-71.
  • Özkan, M. (2013). Yönetim Muhasebesi Açısından Sorumluluk Muhasebesi. Afyon Kocatepe Üniversitesi, İİBF Dergisi, 15(1), 155-182.
  • Pierson, K. (2020). Operationalizing Accounting Reporting in System Dynamics Models. Systems, 8(9).
  • Qureshi, M. A. (2007). System Dynamics Modelling of Firm Value. Journal of Modelling in Management, 2(1), 24-39.
  • Söyler, H. (2006). Sistem Dinamiği Yaklaşımı ile Malatya İlinin Sosyo-Ekonomik Gelişim Projeksiyonu. Yayınlanmamış Doktora Tezi, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü Sayısal Yöntemler Anabilim Dalı.
  • Yamaguchi, K. (2003). Principle of Accounting System Dynamics- Modeling Corporate Financial Statements. 21st International Conference of the System Dynamics Society, New York.
  • Zimmerman, J. L. (2011). Accounting For Decision Making and Control (2. Ed). Singapore: Irwin McGraw-Hill Education.

ANALYSIS OF RESPONSIBILITY CENTERS PERFORMANCE IN BUSINESSES BY SYSTEM DYNAMICS METHOD

Year 2021, Volume: 14 Issue: 3, 949 - 966, 01.11.2021
https://doi.org/10.29067/muvu.901635

Abstract

Today, the high dynamism of the business sector makes it difficult for managers to make decisions about the future of their businesses. Business managers need to keep their businesses and all units of them under control in all aspects in order to make effective decisions. In order to achieve this, responsibility centers and the data produced in these centers are used. Today, analyzing the data produced in the responsibility centers dynamically has become a necessity. System dynamics models that enable dynamic analysis of business data have been used successfully in recent years. System dynamics approach, which is also used in different business sectors, is a simulation method that can be used in solving dynamic problems and developing business strategies that traditional management accounting techniques have difficulty in responding. In this study, a model of a manufacturing enterprise has been created to measure the performance of responsibility centers within the enterprise. The data obtained from this model is evaluated with the help of the model and the future performance of the enterprise is tried to be predicted. Using this model, different scenarios were tried out and the results were compared, and it was revealed that the system dynamics could be used effectively in the evaluation of responsibility centers and business performance.

References

  • Aksu, İ. (2013a). Bütçelemede Sistem Dinamiği Yaklaşımı Nakit Bütçesi Modeli. Malatya: Medipress.
  • Aksu, İ. (2013b). System Dynamics Approach as A Tool of Strategic Cost Management. The International Journal of Social Sciences, 18-30.
  • Aksu, İ., Söyler, H., & Eren, M. (2014). Üretim İşletmesi Sistem Dinamiği Modeli. Sosyal ve Ekonomik Araştırmalar Dergisi, 69-104.
  • Biswas, T. (2017). Responsibility Accounting: A Review of Related Literature. International Journal of Multidisciplinary Research and Development, 4(8), 202-206.
  • Büyükmirza, H. K. (2017). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
  • Coyle, R. G. (1996). System Dynamics Modelling A Practical Approach. Chapman&Hall.
  • Çanakçıoğlu, M. (2019). Lojistik Süreçlerde Sorumluluk Muhasebesi. Ekev Akademi Dergisi, 189-208.
  • Drobyazko, S., Shapovalova, A., Bielova, O., Nazarenko, O., & Yunatskyi, M. (2019). Evaluation of Effectivness of Responsibility Centers in The Management Accounting System. Academy of Accounting and Financial Studies Journal, 23(6).
  • Festus, A. F., Ochai-Adejoh, U., & Ayodeji, O. B. (2020). Responsibility Accounting and Profitability of Listed Companies in Nigeria. International Journal of Accounting, Finance and Risk Management, 5(2), 101-117.
  • Giorgino, M. C., Barnabè, , F., & Kunc, M. (2017 ). Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping. Systems Research and Behavioral Science, 97-118.
  • Guerra, L., Murino, T., & Romano, E. (2014). A System Dynamics Model for a Single-Stage Multi-Product Kanban Production System. RECENT ADVANCES in AUTOMATION & INFORMATION, 171-176.
  • Karadeniz, S. (1997). Sorumluluk Muhasebesi. Yaklaşım Dergisi(50), 39-43.
  • Magablih, A. M. (2017). The Reflection of Social Responsibility Accounting Application in the Insurance Companies-Jordan to Increase Their Earnings. International Journal of Economics and Finance, 9(7), 242-251.
  • Mahmud, I., Anitsal, I., & Anitsal, M. M. (2018). Revisiting Responsibility Accounting: What Are The Relationships Among Responsibility Centers? Global Journal of Accounting and Finance, 2(1), 84-98.
  • Melse, E. (2006). The Financial Accounting Model From A System Dynamics'Perspective. Muhich Personal Repec Archive.
  • Mojgan, S. (2012). Examining the Role of Responsibility Accounting in Organizational Structure. American Academic & Scholarly Research Journal, 4(5).
  • Owino, P. (2017). Responsibility Accounting in Ugandan Public Universities: Agency Relation Consideration. International Journal of Educational Policy Research and Review, 4(4), 62-71.
  • Özkan, M. (2013). Yönetim Muhasebesi Açısından Sorumluluk Muhasebesi. Afyon Kocatepe Üniversitesi, İİBF Dergisi, 15(1), 155-182.
  • Pierson, K. (2020). Operationalizing Accounting Reporting in System Dynamics Models. Systems, 8(9).
  • Qureshi, M. A. (2007). System Dynamics Modelling of Firm Value. Journal of Modelling in Management, 2(1), 24-39.
  • Söyler, H. (2006). Sistem Dinamiği Yaklaşımı ile Malatya İlinin Sosyo-Ekonomik Gelişim Projeksiyonu. Yayınlanmamış Doktora Tezi, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü Sayısal Yöntemler Anabilim Dalı.
  • Yamaguchi, K. (2003). Principle of Accounting System Dynamics- Modeling Corporate Financial Statements. 21st International Conference of the System Dynamics Society, New York.
  • Zimmerman, J. L. (2011). Accounting For Decision Making and Control (2. Ed). Singapore: Irwin McGraw-Hill Education.
There are 23 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Issue
Authors

İbrahim Aksu 0000-0002-3903-9338

Mehmet Tursun 0000-0001-9731-2198

Publication Date November 1, 2021
Submission Date March 23, 2021
Acceptance Date May 3, 2021
Published in Issue Year 2021 Volume: 14 Issue: 3

Cite

APA Aksu, İ., & Tursun, M. (2021). ANALYSIS OF RESPONSIBILITY CENTERS PERFORMANCE IN BUSINESSES BY SYSTEM DYNAMICS METHOD. Journal of Accounting and Taxation Studies, 14(3), 949-966. https://doi.org/10.29067/muvu.901635

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