|
" Çevresel Maliyetlerin değişiminde Teknolojik gelişmelerin rolü: "
Ay, Zafer
Pamukçu, Ayşe
| Document Type
|
:
|
Latin Dissertation
|
| Language of Document
|
:
|
Turkish
|
| Record Number
|
:
|
1109820
|
| Doc. No
|
:
|
TLpq2476820510
|
| Main Entry
|
:
|
Ay, Zafer
|
|
|
:
|
Pamukçu, Ayşe
|
| Title & Author
|
:
|
Çevresel Maliyetlerin değişiminde Teknolojik gelişmelerin rolü:\ Ay, ZaferPamukçu, Ayşe
|
| College
|
:
|
Marmara Universitesi (Turkey)
|
| Date
|
:
|
2019
|
| student score
|
:
|
2019
|
| Degree
|
:
|
Ph.D.
|
| Page No
|
:
|
195
|
| Abstract
|
:
|
In this study, in the Marmara Region in a manufacturing company in chemical industry which is located among the top 50 companies in the Istanbul Chamber of Industry 500 list were investigated the effects of technological developments on environmental costs. The interview method technique was used to obtain environmental informations from authorized people are working in the environment, project and accounting units of the company were evaluated with in the framework of trend analysis method from financial analysis techniques. It has been determined that the production business units in which the enterprise operates in the change of environmental costs are realized by making various technological investments and increasing the capacity ratios. Some of the technological investments made by the company have been effective in reducing the environmental costs and increased the efficiency rate. Some technological investments, it has caused the environmental costs to increase and at the same time, it has ensured it continues its activities without harming the environment. The relationship between the environmental costs and the financial statements was examined, net results could not be revealed the changes in the balance sheet and income statement items are related to the accounts used in the accounting of the environmental costs were compared investments and environmental costs made by applied enterprise are not completely shared however, as a result of the fact that the investments made by the operating company and the environmental costs were not fully shared, although not to a large extent, the existence of a partial relationship has been observed. Due to the presence of concept of social responsibility and full explanation concept, it will be possible to demonstrate the changes in the environmental costs in technology investments as a result of monitoring of environmental costs in financial reports or sharing the environmental costs.
|
| Subject
|
:
|
Environmental economics
|
| |