Evaluation of International Road Transportation Costs with Regars to Kaızen and Target Costing Methods

Muhammet Haybarlık; Sinan Aslan

Makale detayları

Evaluation of International Road Transportation Costs with Regars to Kaızen and Target Costing Methods

Yazarlar:

Muhammet Haybarlık | Sinan Aslan

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Muhasebe Enstitüsü Dergisi Issue 73, pp.1-15

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001360065

pISSN:

2602-3202

Anahtar kelimeler:

Özet:

 Logistics and transportation activities, which have a vital function in todays modern economies, have an absolute share in every product consumed by the end consumer. Transportation is a set of processes that encompass all physical movements that refer to the transfer of goods and services from one point to another. Logistics, on the other hand, refers to a field related to the planning, management and coordination of transportation movements from a more holistic perspective. Therefore, both transportation and logistics are activities of critical importance in terms of supply chain management. Transportation is considered the main element of logistics processes. In the transportation of goods and services from the point of production to the point of consumption, from the point of production to the point of production or from the point of consumption to the point of consumption, choosing the right transportation modes, determining the routes and managing the timings are of vital importance. Therefore, determining the cost items and cost centres in transportation activities and optimising these expenses are essential. In this study, the focus is on identifying the waste points that occur in the road transportation activity process with kaizen and target costing approaches from the perspective of lean thinking and implementing improvements accordingly. The contribution of the study is the application of kaizen and target costing processes, which are generally applied in the manufacturing sector, to the service sector. JEL Classification : M21 , M41.

 Logistics and transportation activities, which have a vital function in todays modern economies, have an absolute share in every product consumed by the end consumer. Transportation is a set of processes that encompass all physical movements that refer to the transfer of goods and services from one point to another. Logistics, on the other hand, refers to a field related to the planning, management and coordination of transportation movements from a more holistic perspective. Therefore, both transportation and logistics are activities of critical importance in terms of supply chain management. Transportation is considered the main element of logistics processes. In the transportation of goods and services from the point of production to the point of consumption, from the point of production to the point of production or from the point of consumption to the point of consumption, choosing the right transportation modes, determining the routes and managing the timings are of vital importance. Therefore, determining the cost items and cost centres in transportation activities and optimising these expenses are essential. In this study, the focus is on identifying the waste points that occur in the road transportation activity process with kaizen and target costing approaches from the perspective of lean thinking and implementing improvements accordingly. The contribution of the study is the application of kaizen and target costing processes, which are generally applied in the manufacturing sector, to the service sector. JEL Classification : M21 , M41.

 Logistics and transportation activities, which have a vital function in todays modern economies, have an absolute share in every product consumed by the end consumer. Transportation is a set of processes that encompass all physical movements that refer to the transfer of goods and services from one point to another. Logistics, on the other hand, refers to a field related to the planning, management and coordination of transportation movements from a more holistic perspective. Therefore, both transportation and logistics are activities of critical importance in terms of supply chain management. Transportation is considered the main element of logistics processes. In the transportation of goods and services from the point of production to the point of consumption, from the point of production to the point of production or from the point of consumption to the point of consumption, choosing the right transportation modes, determining the routes and managing the timings are of vital importance. Therefore, determining the cost items and cost centres in transportation activities and optimising these expenses are essential. In this study, the focus is on identifying the waste points that occur in the road transportation activity process with kaizen and target costing approaches from the perspective of lean thinking and implementing improvements accordingly. The contribution of the study is the application of kaizen and target costing processes, which are generally applied in the manufacturing sector, to the service sector. JEL Classification : M21 , M41.

 Günümüzün modern ekonomilerinde hayati bir işlevi olan lojistik ve taşımacılık faaliyeti, nihai tüketici tarafından tüketilen her ürünün içerisinde mutlak olarak bir paya sahip bulunmaktadır. Taşımacılık, mal ve hizmetlerin bir noktadan başka bir noktaya transferini ifade eden fiziksel hareketlerin tamamını kapsayan bir süreçler bütünüdür. Lojistik ise daha bütüncül bir pencereden bakış açısıyla taşımacılık hareketlerinin planlanması, yönetimi ve koordinasyonuyla ilgili bir alanı ifade etmektedir. Bu nedenle gerek taşımacılık gerekse lojistik, başta ülke ekonomileri olmak üzere tedarik zinciri yönetimi açısından kritik öneme sahip faaliyetlerdir. Taşımacılık, lojistik süreçlerin ana unsuru olarak değerlendirilmektedir. Mal ve hizmetin; üretim noktasından tüketim noktasına, üretim noktasından üretim noktasına veya tüketim noktasından tüketim noktasına ulaştırılmasında, doğru taşıma modlarının seçilmesi, doğru rotaların belirlenmesi ve teslim zamanlamaların yönetilmesi hayati öneme sahiptir. Bu nedenle taşımacılık faaliyetlerinde maliyet kalemlerinin ve masraf merkezlerinin belirlenmesi, bu giderlerin optimize edilmesi oldukça önemlidir. Bu çalışmada yalın düşünce perspektifinden hareketle kaizen ve hedef maliyetleme yaklaşımları ile karayolu taşımacılık faaliyeti sürecinde ortaya çıkan israf noktalarının tespit edilmesi ve buna yönelik iyileştirmelerin uygulanması konusuna odaklanılmaktadır. Bu çalışma genellikle üretim sektöründe uygulanan kaizen ve hedef maliyetleme yöntemlerinin, hizmet sektörü kapsamında yer alan uluslararası taşımacılık sektöründe uygulanması sonucunda tespit edilen israf noktaları ve bu doğrultuda sağlanabilecek maliyet tasarruflarına odaklanmaktadır. JEL Classification : M21 , M41.

Makale detayları

Evaluation of International Road Transportation Costs with Regars to Kaızen and Target Costing Methods

Yazarlar:

Muhammet Haybarlık | Sinan Aslan

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Muhasebe Enstitüsü Dergisi Issue 73, pp.1-15

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001360065

pISSN:

2602-3202

Road Transportation

Lean

Kaizen Costing

Target CostingKara Taşımacılığı

Yalın Düşünce

Kaizen Maliyetleme

Hedef Maliyetleme

Sayı

Makale detayları

Yazarlar: Muhammet Haybarlık | Sinan Aslan

Yayıncı: Istanbul University

Ana Başlıklar: Yönetim Muhasebesi

Dergi: Muhasebe Enstitüsü Dergisi Issue 73, pp.1-15

Belge Tipi: Makale

Yayın Tarihi: 8/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001360065

pISSN: 2602-3202

Sayı

Yazarlar:

Muhammet Haybarlık | Sinan Aslan

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Muhasebe Enstitüsü Dergisi Issue 73, pp.1-15

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001360065

pISSN:

2602-3202