Günümüzde işletmelere yatırım yapma kararı alan yatırımcılar sadece finansal raporlardaki verilere dayanarak nihai yatırım kararı vermemektedir. Sosyal sorumluluk ve çevresel faktörleri de göz önünde bulunduran yatırımcılar işletmelerin sürdürülebilir olma yolunda gerçekleştirdikleri faaliyetleri de dikkate alarak yatırım kararı vermektedir. Bu bağlamda kurumsal sürdürülebilirlik ölçümü, sürdürülebilirliğin ekonomik, sosyal ve çevresel boyutlarını değerlendirmeyi amaçlamaktadır. Çalışmanın amacı; sürdürülebilirlik raporları kapsamında Borsa İstanbul'da Sürdürülebilirlik Endeksinde yer alan imalat sanayii metal eşya, makine ve gereç yapımı sektöründe faaliyet gösteren 6 işletmenin ekonomik, sosyal ve çevresel boyutlarını kapsayan kurumsal sürdürülebilirlik performanslarını değerlendirmektir. Çalışmada işletmelerin 2018 yılı sürdürülebilirlik raporları ve faaliyet raporlarından elde edilen veriler kullanılmıştır. İşletmelerin performans değerlendirmesinde çok kriterli karar verme yöntemlerinden biri olan TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) yöntemi kullanılmış ve kurumsal sürdürülebilirlik performans sıralama sonuçları ortaya konulmuştur. Yapılan analiz sonucunda kurumsal sürdürülebilirlik açısından performans puanı en yüksek olan işletmenin Otokar Otomotiv ve Savunma Sanayi A.Ş olduğu tespit edilmiştir. Son olarak çalışmanın kısıtları ve gelecekte bu konu kapsamında yapılacak çalışmalara ilişkin öneriler sunularak çalışma sonlandırılmıştır

The present study was conducted to investigate the effects of competitive strategies and strategic management accounting techniques (SMAT) on the perceived qualitative and quantitative performance of medium and large size businesses in Kayseri, Turkey. In the research model, competitive strategies were considered in three-dimensions as cost leadership, differentiation and focusing strategies and SMAT-use was considered in five dimensions as cost, competitor, customer, strategic decision and control-oriented techniques. Data gathered from 229 accounting managers were used to test the hypotheses. Regression analyses revealed low level positive relationships between differentiation strategies and the perceived qualitative-quantitative performance of businesses and similarly low level relationships between the competitor-customer-oriented techniques and qualitative performance of the businesses.

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Nowadays, there has been a growing interest in reverse logistics in both theory and practice due to legislations, economic and ecological benefits, and social responsibilities. If enterprises incorporating reverse logistics activities to its structure want to realize the required level of customer service and comply with related obligations at the lowest total cost, analyzing the actualized reverse logistics activities and correct determination and reduction of costs of these activities are essential for them. Traditional accounting methods are inadequate for accurate assignment of overhead costs. In this paper, an actual application of Activity Based Costing (ABC) to reverse logistics activities is presented in order to help managers to improve their understanding of costs that arises from reverse logistics activities. An illustrative case study in the end-of-life vehicle (ELV) recovery industry in Turkey is presented to demonstrate the steps of how ABC is applied to reverse logistics systems. The results enable to efficient management of reverse logistics activities and their costs in an ELV recovery chain and exhibit which reverse logistics activities performed by a dismantler cause the highest cost and can be improved. In the case study, products (ELVs) are evaluated as inputs and the obtained materials from reverse logistics activities are evaluated as outputs of the system by force of the nature of reverse logistics. Results show that while most cost of the company (52.7%) was related with the output of B Group of components/parts (sent to shredders); the minimum cost (12.3%) was realized for the output of A Group components/parts (sent to recyclers). The remaining 35% of the costs belong to the C Group of outputs (sent to secondary markets).

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