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ORTAK ÜRETİMİN MALİYETLERE ETKİSİ TUĞLA FABRİKASI ÖRNEĞİ

Year 2020, Volume: 13 Issue: 3, 883 - 910, 01.11.2020
https://doi.org/10.29067/muvu.661250

Abstract

Sony’nin başkanı Akio Morita “Hiçbir şirket bir ada değildir. Firmaların birbirine muhtaç olduğu bir dünyada, eğer global pazarda yarışmak istiyorlarsa her firma başka firmalar ile çalışmanın yollarını düşünmelidir” sözleriyle işletmelerin küresel rekabetle yarışabilmek için ortak girişimlerde bulunma gerekliliğini ifade etmektedir. Ulusal ve uluslarası piyasalarda rekabetin tarafı olan işletmeler farklı piyasalara girmek, maliyet avantajı elde etmek, riski paylaşmak, sinerji oluşturmak için farklı isimler altında ortak girişimlerde bulunmaktadırlar. İşletmelerin kullanacakları ortak girişim türlerinden biri de ortak üretimdir.
Ortak üretim; üretim işletmelerinin üretim maliyetlerini azaltmak için üretim süreçlerinden bir veya birkaçının sektördeki rakip işletmelerle kuracakları tesiste birlikte üretmeleridir. Ortak üretimle, sektördeki rakip işletmeler üretim sürecinden bir veya birkaç aşamayı ortak yaptıkları için üretim maliyetlerinin bireysel üretime göre daha düşük seviyede gerçekleşeceği beklenmektedir. Elde edilecek maliyet avantajı ortak üretimden yararlanan bütün işletmelere olumlu yönde etki edecektir. Araştırmamızın amacı tuğla fabrikalarında üretim maliyetlerinin düşürülmesi için ortak üretimin yapılabilirliği ve bunun üretim maliyetlerine etkisini Erbaa tuğla fabrikaları için tespit etmektir. Tuğla fabrikalarında üretim süreci hammadde hazırlama, presleme, kurutma ve pişirme olmak üzere dört aşamada gerçekleşmektedir. Fabrika yöneticileri ve teknik personellerle yapılan görüşmeler sonucunda hammadde hazırlama aşaması için ortak üretimin yapılabileceği tespit edilmiştir. Araştırma için günlük 300 ton toprak işleme kapasitesine sahip Doğan Tuğla fabrikasının hammadde hazırlama maliyet yerinin 2016 yılı maliyet verileri ile Erbaa bölgesinde üretim faaliyetinde bulunan farklı kapasitelere sahip 15 adet tuğla fabrikasının ortak kullanabileceği hammadde hazırlama tesisinin kurulması durumunda oluşabilecek üretim maliyetleri araştırılmıştır. Araştırmanın sonucunda Doğan Tuğla fabrikasının hammadde hazırlama aşamasında üretim maliyetinin 6,95 TL / Ton olduğu, ortak kullanılacak hammadde hazırlama tesisinde üretimin yapılması durumunda üretim maliyetinin 4,51TL / Ton olacağı tespit edilmiştir.

References

  • Apak, S., Erol, M., Elagöz, İ., Atmaca, M., 2012. The Use of Contemporary Developments in Cost Accounting in Strategic Cost Management. Procedia - Soc. Behav. Sci. https://doi.org/10.1016/j.sbspro.2012.04.065
  • Baumgärtner, S., Dyckhoff, H., Faber, M., Proops, J., Schiller, J., 2001. The concept of joint production and ecological economics. Ecol. Econ. https://doi.org/10.1016/S0921-8009(00)00260-3
  • Brick and Tile Industry Information [WWW Document], 2018. URL http://www.tukder.org/ (accessed 12.19.18).
  • Carey, K., Mitchell, J.M., 2018. Specialization and production cost efficiency: evidence from ambulatory surgery centers. Int. J. Heal. Econ. Manag. https://doi.org/10.1007/s10754-017-9225-9 Chen, J., King, T.H.D., Wen, M.M., 2015. Do joint ventures and strategic alliances create value for bondholders? J. Bank. Financ. https://doi.org/10.1016/j.jbankfin.2015.03.020
  • Chen, P.S., Yen, D.C., Lin, S.C., Chou, C.S., 2018. Toward an IT investment decision support model for global enterprises. Comput. Stand. Interfaces. https://doi.org/10.1016/j.csi.2018.04.001
  • Das, T.K., Teng, B.S., 2001. A risk perception model of alliance structuring. J. Int. Manag. https://doi.org/10.1016/S1075-4253(00)00037-5 Demirdüğen, O., Küçük, O., 2014. Meslek Yüksekokulları İçin ÜRETİM YÖNETİMİ.
  • depreciation rate [WWW Document], 2018. URL http://www.gib.gov.tr/fileadmin/user_upload/Yararli_Bilgiler/amortisman_oranlari.htm (accessed 12.24.18). Doğan Brick, 2017. . Product Catalogue.
  • DPT, 2008. Taş ve Toprağa Dayalı Sanayiler Özel İhtisas Komisyonu raporu, 1. cilt.
  • Elmuti, D., Kathawala, Y., 2001. An overview of strategic alliances. Manag. Decis. https://doi.org/10.1108/EUM0000000005452
  • Ertaş, C., Temel, E., 2018. A STUDY on THE EFFECTS OF CLUSTERING on PRODUCTION COSTS IN SOIL INDUSTRY TR 83 REGION ERBAA SAMPLE. Muhasebe ve Denetime BAKIŞ 54, 35–36.
  • Gulati, R., 1998. Alliances and networks. Strateg. Manag. J. https://doi.org/10.1002/(SICI)1097-0266(199804)19:4<293::AID-SMJ982>3.0.CO;2-M Hewitt, I., Howley, S., Parkes, J., 2016. Hewitt on Joint Ventures. Sweet & Maxwell.
  • Jin, X., Li, L., Ni, J., 2009. Option model for joint production and preventive maintenance system. Int. J. Prod. Econ. https://doi.org/10.1016/j.ijpe.2009.03.005
  • Kabiraj, T., Sengupta, S., 2018. A theory of joint venture instability under inter-partner learning. Res. Int. Bus. Financ. https://doi.org/10.1016/j.ribaf.2018.04.008
  • Karakeçili, F., 1997. AVRUPA TOPLULUĞU’NDA PİYASALARDA YOĞUNLAŞMANIN DENETİMİ. İKV yayını, istanbul.
  • Kardam, Ah., 2003. STRATEJİK İTTİFAKLAR. iletişim yayınları, istanbul.
  • Kargın, S., 2013. TFRS 11 KAPSAMINDA MÜŞTEREK ANLAŞMALARIN DEĞERLENDİRİLMESİ VE MUHASEBELEŞTİRİLMESİ. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilim. Fakültesi Derg.
  • Kayıhan, L., 2003. REKABET HUKUKU UYGULAMALARINDA ORTAK GİRİŞİMLER.
  • Killing, J.P., 1995. Strategic Alliances: An Entrepreneuaril Approach to Globalization. J. Int. Bus. Stud. https://doi.org/10.1057/jibs.1995.26
  • O’Dwyer, M., Gilmore, A., 2018. Value and alliance capability and the formation of strategic alliances in SMEs: The impact of customer orientation and resource optimisation. J. Bus. Res. https://doi.org/10.1016/j.jbusres.2018.02.020
  • Öztürk, S., 2017. İşletmeler Arasındaki İttifakların TFRS-11 Müşterek Anlaşmalar Standardına Göre Raporlanması. Muhasebe ve Finans. Derg. 119.
  • Rangan, U.S., Yoshino, M.Y., 1996. Forging alliances: A Guide to Top Management. Columbia J. World Bus. https://doi.org/http://dx.doi.org/10.1016/S0022-5428(96)90037-X
  • Rinehart, J., Huxley, C., Robertson, D., 1997. Just Another Car Factory? Lean Production and Its Discontents. Cornell University Press.
  • Rounti, I.S., Mavridoglou, G., Kyriazopoulos, P., 2005. The impact of strategic alliances to resolve problems arising from globalization: The case of medium sized firms in Greece. Oper. Res. https://doi.org/http://dx.doi.org/10.1007/BF02944317
  • Sevsay, H., Batum, U., Aktan, A., Şahin, S., 2013. Turgutlu İnovasyon Temelli Kümelenme Stratejik Planı.
  • Şişman, C.B., Kocaman, İ., Gezer, E., 2006. A Study on Physical and Mechanical Properties of Bricks Produced and Commonly Used in Agricultural Buildings around Tekirdag. J. Tekirdag Agric. Fac. 3, 32–40.
  • Tajitsu, N., Nussey, S., 2017. Toyota takes stake in Mazda, links up for $1.6 billion U.S. plant [WWW Document]. URL https://www.reuters.com/article/us-toyota-mazda/toyota-takes-stake-in-mazda-links-up-for-1-6-billion-u-s-plant-idUSKBN1AK0RF (accessed 12.27.18).
  • Temel, E., 2017. A research into the effects of clustering on the production costs in soil industry, a case study Erbaa sample, a TR 83 region. Gaziosmanpaşa Üniversity.
  • The Brick Industry Association, 2006. Manufacturing of Brick, Technical Noteson Brick Construction, no 9, The Brick Industry Association 1–7.
  • Trenchard, P.M., Dixon, R., 2003. The clinical allocation of joint blood product costs. Manag. Account. Res. https://doi.org/10.1016/S1044-5005(03)00021-0
  • Zhang, Z., Wong, Y.C., Arulrajah, A., Horpibulsuk, S., 2018. A review of studies on bricks using alternative materials and approaches. Constr. Build. Mater. https://doi.org/10.1016/j.conbuildmat.2018.08.152

EFFECTS OF JOINT PRODUCTION ON PRODUCTION COSTS: BRICK FACTORY SAMPLE

Year 2020, Volume: 13 Issue: 3, 883 - 910, 01.11.2020
https://doi.org/10.29067/muvu.661250

Abstract

Akio Morita, president of Sony emphasized the necessity of joint production with his remarks "No company is an island. In a world where companies are in need of each other should consider ways to work with other firms, if they want to compete in the global market." In the national and international markets, companies that are party to the competition have joint ventures under different names in order to enter different markets, gain cost advantage, share risk and create synergy. One of common types of joint ventures is joint production.
Joint production is the production of one or few production processes in an establishment set up in joint with the competitors in the sector in order to reduce production costs. Since competitors carry out one or a few production processes jointly, joint production provides more reduction in production costs in comparison to individualized production costs, and this cost-reducing advantage should have a positive effect on any establishments. Our paper is aimed at examining the feasibility of joint production in brick factories to cut down on production costs and its effect on production costs of Erbaa brick factories in particular. Production processes in brick factories take place in four stages: raw material preparation, pressing, drying and baking. Results of the interviews with factory managers and technical staff, it was found that they could use the advantage of joint production in the raw material preparation stage. For the research, the production costs of the brick factory with 300 tones of tillage capacity per day and the raw material preparation plant with the tillage capacity of 3200 tons per day which can be used by 15 brick factories at different capacity levels were examined. As a result of the research, it is determined that production cost is 6.95 TRY/ ton in case of raw material preparation in individualized factory and production cost is 4.51 TRY / ton in case of joint production.

References

  • Apak, S., Erol, M., Elagöz, İ., Atmaca, M., 2012. The Use of Contemporary Developments in Cost Accounting in Strategic Cost Management. Procedia - Soc. Behav. Sci. https://doi.org/10.1016/j.sbspro.2012.04.065
  • Baumgärtner, S., Dyckhoff, H., Faber, M., Proops, J., Schiller, J., 2001. The concept of joint production and ecological economics. Ecol. Econ. https://doi.org/10.1016/S0921-8009(00)00260-3
  • Brick and Tile Industry Information [WWW Document], 2018. URL http://www.tukder.org/ (accessed 12.19.18).
  • Carey, K., Mitchell, J.M., 2018. Specialization and production cost efficiency: evidence from ambulatory surgery centers. Int. J. Heal. Econ. Manag. https://doi.org/10.1007/s10754-017-9225-9 Chen, J., King, T.H.D., Wen, M.M., 2015. Do joint ventures and strategic alliances create value for bondholders? J. Bank. Financ. https://doi.org/10.1016/j.jbankfin.2015.03.020
  • Chen, P.S., Yen, D.C., Lin, S.C., Chou, C.S., 2018. Toward an IT investment decision support model for global enterprises. Comput. Stand. Interfaces. https://doi.org/10.1016/j.csi.2018.04.001
  • Das, T.K., Teng, B.S., 2001. A risk perception model of alliance structuring. J. Int. Manag. https://doi.org/10.1016/S1075-4253(00)00037-5 Demirdüğen, O., Küçük, O., 2014. Meslek Yüksekokulları İçin ÜRETİM YÖNETİMİ.
  • depreciation rate [WWW Document], 2018. URL http://www.gib.gov.tr/fileadmin/user_upload/Yararli_Bilgiler/amortisman_oranlari.htm (accessed 12.24.18). Doğan Brick, 2017. . Product Catalogue.
  • DPT, 2008. Taş ve Toprağa Dayalı Sanayiler Özel İhtisas Komisyonu raporu, 1. cilt.
  • Elmuti, D., Kathawala, Y., 2001. An overview of strategic alliances. Manag. Decis. https://doi.org/10.1108/EUM0000000005452
  • Ertaş, C., Temel, E., 2018. A STUDY on THE EFFECTS OF CLUSTERING on PRODUCTION COSTS IN SOIL INDUSTRY TR 83 REGION ERBAA SAMPLE. Muhasebe ve Denetime BAKIŞ 54, 35–36.
  • Gulati, R., 1998. Alliances and networks. Strateg. Manag. J. https://doi.org/10.1002/(SICI)1097-0266(199804)19:4<293::AID-SMJ982>3.0.CO;2-M Hewitt, I., Howley, S., Parkes, J., 2016. Hewitt on Joint Ventures. Sweet & Maxwell.
  • Jin, X., Li, L., Ni, J., 2009. Option model for joint production and preventive maintenance system. Int. J. Prod. Econ. https://doi.org/10.1016/j.ijpe.2009.03.005
  • Kabiraj, T., Sengupta, S., 2018. A theory of joint venture instability under inter-partner learning. Res. Int. Bus. Financ. https://doi.org/10.1016/j.ribaf.2018.04.008
  • Karakeçili, F., 1997. AVRUPA TOPLULUĞU’NDA PİYASALARDA YOĞUNLAŞMANIN DENETİMİ. İKV yayını, istanbul.
  • Kardam, Ah., 2003. STRATEJİK İTTİFAKLAR. iletişim yayınları, istanbul.
  • Kargın, S., 2013. TFRS 11 KAPSAMINDA MÜŞTEREK ANLAŞMALARIN DEĞERLENDİRİLMESİ VE MUHASEBELEŞTİRİLMESİ. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilim. Fakültesi Derg.
  • Kayıhan, L., 2003. REKABET HUKUKU UYGULAMALARINDA ORTAK GİRİŞİMLER.
  • Killing, J.P., 1995. Strategic Alliances: An Entrepreneuaril Approach to Globalization. J. Int. Bus. Stud. https://doi.org/10.1057/jibs.1995.26
  • O’Dwyer, M., Gilmore, A., 2018. Value and alliance capability and the formation of strategic alliances in SMEs: The impact of customer orientation and resource optimisation. J. Bus. Res. https://doi.org/10.1016/j.jbusres.2018.02.020
  • Öztürk, S., 2017. İşletmeler Arasındaki İttifakların TFRS-11 Müşterek Anlaşmalar Standardına Göre Raporlanması. Muhasebe ve Finans. Derg. 119.
  • Rangan, U.S., Yoshino, M.Y., 1996. Forging alliances: A Guide to Top Management. Columbia J. World Bus. https://doi.org/http://dx.doi.org/10.1016/S0022-5428(96)90037-X
  • Rinehart, J., Huxley, C., Robertson, D., 1997. Just Another Car Factory? Lean Production and Its Discontents. Cornell University Press.
  • Rounti, I.S., Mavridoglou, G., Kyriazopoulos, P., 2005. The impact of strategic alliances to resolve problems arising from globalization: The case of medium sized firms in Greece. Oper. Res. https://doi.org/http://dx.doi.org/10.1007/BF02944317
  • Sevsay, H., Batum, U., Aktan, A., Şahin, S., 2013. Turgutlu İnovasyon Temelli Kümelenme Stratejik Planı.
  • Şişman, C.B., Kocaman, İ., Gezer, E., 2006. A Study on Physical and Mechanical Properties of Bricks Produced and Commonly Used in Agricultural Buildings around Tekirdag. J. Tekirdag Agric. Fac. 3, 32–40.
  • Tajitsu, N., Nussey, S., 2017. Toyota takes stake in Mazda, links up for $1.6 billion U.S. plant [WWW Document]. URL https://www.reuters.com/article/us-toyota-mazda/toyota-takes-stake-in-mazda-links-up-for-1-6-billion-u-s-plant-idUSKBN1AK0RF (accessed 12.27.18).
  • Temel, E., 2017. A research into the effects of clustering on the production costs in soil industry, a case study Erbaa sample, a TR 83 region. Gaziosmanpaşa Üniversity.
  • The Brick Industry Association, 2006. Manufacturing of Brick, Technical Noteson Brick Construction, no 9, The Brick Industry Association 1–7.
  • Trenchard, P.M., Dixon, R., 2003. The clinical allocation of joint blood product costs. Manag. Account. Res. https://doi.org/10.1016/S1044-5005(03)00021-0
  • Zhang, Z., Wong, Y.C., Arulrajah, A., Horpibulsuk, S., 2018. A review of studies on bricks using alternative materials and approaches. Constr. Build. Mater. https://doi.org/10.1016/j.conbuildmat.2018.08.152
There are 30 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Issue
Authors

Ergin Temel

Fatih Ertaş 0000-0002-2632-9694

Publication Date November 1, 2020
Submission Date December 18, 2019
Acceptance Date April 2, 2020
Published in Issue Year 2020 Volume: 13 Issue: 3

Cite

APA Temel, E., & Ertaş, F. (2020). EFFECTS OF JOINT PRODUCTION ON PRODUCTION COSTS: BRICK FACTORY SAMPLE. Journal of Accounting and Taxation Studies, 13(3), 883-910. https://doi.org/10.29067/muvu.661250

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