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LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ

Yıl 2023, Cilt: 23 Sayı: 70, 247 - 270, 15.09.2023
https://doi.org/10.55322/mdbakis.1265919

Öz

Yeşil lojistik, lojistik faaliyetlerin yarattığı dışsal (çevresel) maliyetleri inceleyerek, nasıl
ölçülebileceğine ve azaltılabileceğine yönelik yolları araştırır. Sürdürülebilirlik raporlamasının da
en önemli sorunlarından biri olan dışsal maliyetlerin ölçümü, bu çalışmanın ana motivasyonunu
oluşturmaktadır. Bu çalışmada, şehir lojistiğinde dışsal maliyetlerin ölçülmesi amaçlanmıştır. Bu
amaç doğrultusunda kargo ve kurye operatörlerinin şehir içi taşımalarının maliyet analizi yapılmıştır.
Seçilen istatistiksel tam maliyet modeli, kargo ve kurye operatörlerinin taşıma sistemine uygun hale
getirilmiş ve literatüre göre oluşturulan senaryo baz alınarak, matematiksel yöntem ile analiz edilmiştir.
Çalışmanın bulgularına göre, intermodal karayolu/demiryolu taşıma, kargo ve kurye hizmetlerinin
sadece dışsal maliyetlerini değil, tam (içsel ve dışsal) maliyetlerini de önemli ölçüde azaltmaktadır.

Kaynakça

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  • J. Allen, M. Piecyk, M. Piotrowska, F. McLeod, T. Cherrett, K. Ghali, T. Nguyen, T. Bektas, O. Bates, A. Friday, S. Wise, M. Austwick, (2018) Understanding the impact of e-commerce on last-mile light goods vehicle activity in urban areas: The case of London, Transportation Research Part D: Transport and Environment, Volume 61, Part B, 2018, Pages 325-338, https://doi.org/10.1016/j.trd.2017.07.020.
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Toplam 40 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Kaan Ali Ayan Bu kişi benim 0000-0003-2113-7818

Seçil Sigalı 0000-0002-8037-6619

Yayımlanma Tarihi 15 Eylül 2023
Gönderilme Tarihi 15 Mart 2023
Kabul Tarihi 22 Mayıs 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 23 Sayı: 70

Kaynak Göster

APA Ayan, K. A., & Sigalı, S. (2023). LOJİSTİK MALİYETLER VE YEŞİL LOJİSTİK: DIŞSAL MALİYETLERİN ANALİZİ. Muhasebe Ve Denetime Bakış, 23(70), 247-270. https://doi.org/10.55322/mdbakis.1265919