Loji̇sti̇k Süreçlerde Sorumluluk Muhasebes

Çanakçıoğlu, Mustafa

doi:10.17753/ekev1040

Ekev

2019

DOI: 10.17753/ekev1040

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Loji̇sti̇k Süreçlerde Sorumluluk Muhasebes

Mustafa Çanakçıoğlu¹

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2021

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Analysis of Responsibility Centers Performance in Businesses by System Dynamics Method

Aksu

Tursun

2021

Muhasebe Ve Vergi Uygulamaları Dergisi

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Today, the high dynamism of the business sector makes it difficult for managers to make decisions about the future of their businesses. Business managers need to keep their businesses and all units of them under control in all aspects in order to make effective decisions. In order to achieve this, responsibility centers and the data produced in these centers are used. Today, analyzing the data produced in the responsibility centers dynamically has become a necessity. System dynamics models that enable dynamic analysis of business data have been used successfully in recent years. System dynamics approach, which is also used in different business sectors, is a simulation method that can be used in solving dynamic problems and developing business strategies that traditional management accounting techniques have difficulty in responding. In this study, a model of a manufacturing enterprise has been created to measure the performance of responsibility centers within the enterprise. The data obtained from this model is evaluated with the help of the model and the future performance of the enterprise is tried to be predicted. Using this model, different scenarios were tried out and the results were compared, and it was revealed that the system dynamics could be used effectively in the evaluation of responsibility centers and business performance.

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Analysis of Responsibility Centers Performance in Businesses by System Dynamics Method

Aksu

Tursun

2021

Muhasebe Ve Vergi Uygulamaları Dergisi

View full text Add to dashboard Cite

show abstract

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Loji̇sti̇k Süreçlerde Sorumluluk Muhasebes

Cited by 1 publication

References 0 publications

Analysis of Responsibility Centers Performance in Businesses by System Dynamics Method

Analysis of Responsibility Centers Performance in Businesses by System Dynamics Method

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