Accounting of Carbon Costs: Cement Sector Application
| dc.contributor.author | Aliusta, Hakan | |
| dc.contributor.author | Yilmaz, Baki | |
| dc.date.accessioned | 2025-03-23T18:54:04Z | |
| dc.date.available | 2025-03-23T18:54:04Z | |
| dc.date.issued | 2020 | |
| dc.department | Sinop Üniversitesi | |
| dc.description.abstract | The existence of humankind is dependent on the environment where it live and nowadays, one of environment threats is the air pollution which has occurred due to the increase of greenhouse gases. Businesses are considered as the main actors of pollution due to this greenhouse gases they emit into the atmosphere during their production. The aim of study is to determine the carbon footprints of the firms and to supply application offer to consider not only goods and service costs but also environmental costs during the accounting processes. This study especially provides to make carbon costs which are related to greenhouse gas emissions within total production costs more clearly visible and to be easily reported, and it also provides data for managers to use in their decisions during the cost reducing process. The research was carried out in cement sector where greenhouse gas emissions occur most and the results were explained. | |
| dc.description.abstract | Insanoglunun varligi içinde bulundugu çevreye bagimlidir ve günümüzdeki çevresel tehditlerin birisi de sera gazlarinin artisina bagli olarak meydana gelen hava kirliligidir. Isletmeler üretimleri sürecinde atmosfere saldiklari bu sera gazlari nedeniyle kirliligin bas aktörü olarak degerlendirilmektedir. Çalismanin amaci, isletmelerin karbon ayak izlerini belirlemeleri ve muhasebe süreçlerinde sadece mamul ve hizmet maliyetlerini degil, çevresel maliyetleri de dikkate almalarina yönelik uygulama önerisi saglamaktir. Çalisma özellikle sera gazi emisyonlarina bagli karbon maliyetlerinin toplam üretim maliyeti içerisinde daha net görülür hale getirilmesi ve raporlanmasini, ayrica bu maliyetlerin azaltilmasi sürecinde yöneticilere kararlarinda kullanacaklari veri saglamaktadir. Arastirma sera gazi saliniminin en çok gerçeklestigi çimento sektöründe yapilmis ve sonuçlar açiklanmistir | |
| dc.identifier.doi | 10.17153/oguiibf.543340 | |
| dc.identifier.doi | https://doi.org/10.17153/oguiibf.543340 | |
| dc.identifier.endpage | 294 | |
| dc.identifier.issn | 1306-6730 | |
| dc.identifier.issn | 1306-6293 | |
| dc.identifier.issue | 1 | |
| dc.identifier.startpage | 267 | |
| dc.identifier.uri | https://hdl.handle.net/11486/2143 | |
| dc.identifier.volume | 15 | |
| dc.language.iso | tr | |
| dc.publisher | Eskisehir Osmangazi Üniversitesi | |
| dc.relation.ispartof | Eskisehir Osmangazi University Journal of Economics and Administrative Sciences | |
| dc.relation.publicationcategory | Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.snmz | KA_DergiPark_20250323 | |
| dc.subject | Carbon Costs | |
| dc.subject | Environmental Accounting | |
| dc.subject | Cement Sector | |
| dc.title | Accounting of Carbon Costs: Cement Sector Application | |
| dc.title.alternative | Karbon Maliyetlerinin Muhasebelestirilmesi: Çimento Sektörü Uygulamasi | |
| dc.type | Article |
