Optimization of Customer-Supplier Relationships in A Just-In-Time Manufacturing Environment: An Application of Behavioral Accounting Approach

Niyazi İnan Sabırcan

Makale detayları

Optimization of Customer-Supplier Relationships in A Just-In-Time Manufacturing Environment: An Application of Behavioral Accounting Approach

Yazarlar:

Niyazi İnan Sabırcan

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Üretim ve Endüstri Mühendisliği (Diğer) | Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.93-116

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001352497

pISSN:

1304-4796

Anahtar kelimeler:

Özet:

 The just-in-time production system in small and medium-sized enterprises manufacturing in the plasticscomposite sectors in Turkey has created great changes in both the manufacturing, quality and supply chain methods of the organizations. It is aimed to examine human behaviors in the first establishment of this system in the enterprise and its controlled maintenance after establishment, according to behavioral accounting theories. For this purpose, it has been tried to examine how employees and managers behave in the establishment and maintenance of a new manufacturing system, whether just-in-time production environments consist only of a material circulation, manufacturing and stocking system, and how these behaviors are equivalent in behavioral accounting theories.

 The just-in-time production system in small and medium-sized enterprises manufacturing in the plasticscomposite sectors in Turkey has created great changes in both the manufacturing, quality and supply chain methods of the organizations. It is aimed to examine human behaviors in the first establishment of this system in the enterprise and its controlled maintenance after establishment, according to behavioral accounting theories. For this purpose, it has been tried to examine how employees and managers behave in the establishment and maintenance of a new manufacturing system, whether just-in-time production environments consist only of a material circulation, manufacturing and stocking system, and how these behaviors are equivalent in behavioral accounting theories.

 The just-in-time production system in small and medium-sized enterprises manufacturing in the plasticscomposite sectors in Turkey has created great changes in both the manufacturing, quality and supply chain methods of the organizations. It is aimed to examine human behaviors in the first establishment of this system in the enterprise and its controlled maintenance after establishment, according to behavioral accounting theories. For this purpose, it has been tried to examine how employees and managers behave in the establishment and maintenance of a new manufacturing system, whether just-in-time production environments consist only of a material circulation, manufacturing and stocking system, and how these behaviors are equivalent in behavioral accounting theories.

 Türkiyedeki plastikkompozit sektörlerinde imalat yapan küçük ve orta ölçekli işletmelerde tam zamanında üretim sistemi, kuruluşların gerek imalat gerek kalite gerekse tedarik zinciri yöntemlerinde büyük değişimler yaratmıştır. Bu sistemin işletmede ilk kuruluşu ve kuruluş sonrasında kontrollü olarak sürdürülmesi evrelerindeki insan davranışlarının davranışsal muhasebe kuramlarına göre incelenmesi amaçlanmaktadır. Bu amaçla, yeni bir imalat sistemi kuruluşunda ve sürdürülmesinde çalışanlar ve yöneticilerin nasıl davranışlar sergilediği, tam zamanında üretim ortamlarının sadece malzeme dolaşımı, imalat ve stoklama sisteminden mi ibaret olduğu, bu davranışların davranışsal muhasebe teorilerindeki karşılığının nasıl olduğu irdelenmeye çalışılmıştır.

Makale detayları

Optimization of Customer-Supplier Relationships in A Just-In-Time Manufacturing Environment: An Application of Behavioral Accounting Approach

Yazarlar:

Niyazi İnan Sabırcan

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Üretim ve Endüstri Mühendisliği (Diğer) | Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.93-116

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001352497

pISSN:

1304-4796

Accounting

Behavioral Accounting

Just-in-Time ProductionMuhasebe

Davranışsal Muhasebe

Tam Zamanında Üretim

Sayı

Makale detayları

Optimization of Customer-Supplier Relationships in A Just-In-Time Manufacturing Environment: An Application of Behavioral Accounting Approach

Yazarlar: Niyazi İnan Sabırcan

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Üretim ve Endüstri Mühendisliği (Diğer) | Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi: Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.93-116

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001352497

pISSN: 1304-4796

Accounting

Behavioral Accounting

Just-in-Time ProductionMuhasebe

Davranışsal Muhasebe

Tam Zamanında Üretim

Sayı

Yazarlar:

Niyazi İnan Sabırcan

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Üretim ve Endüstri Mühendisliği (Diğer) | Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi Vol.23 Issue 2, pp.93-116

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001352497

pISSN:

1304-4796