Kısıtlar Teorisinin Yiyecek İşletmelerinde Uygulanabilirliği Üzerine Bir Araştırma

Ayşe KURTLU- Şeyma ÇAKIR
2020 Turkish Studies - Economics Finance Politics  
As a result of globalization, the competition intensifies to gain a global dimension, along with the technological developments the development of production techniques, the increase in automation, the shortening of the product life periods and the increase of the product variety affected not only all functions of enterprises but also accounting and cost accounting functions. This situation caused the production enterprises to lose their control power over the price and to determine the price
more » ... termine the price in a customer oriented manner in the market. The profit expectation of the partners led to the fact that the only variable that can be controlled by the enterprises in the equation of cost = price-profit is the cost. In order to minimize costs by increasing the profitability of businesses in this environment, the products and services they produce must be competitive in terms of time, price and quality. As a result of these changes and developments, traditional cost methods have been insufficient, and enterprises whose production environment and techniques have changed have sought new cost methods. Like all other enterprises, one of the them affected by these developments is the food enterprises in the services sector. Food enterprises also started to need modern cost methods in costing with the development of production techniques and automation in production environments. One of these methods is the theory of constraints that was developed by Goldratt in the 1980s and that managed to focus on the constraints of the enterprises. The purpose of the study is to define and eliminate the constraints that prevent the enterprise from reaching its goals in a food enterprises, thereby increasing the profitability of the enterprise and providing cost effectiveness. For this purpose, the application of the study was carried out in a baklava production enterprise operating in Antalya by using the constraints theory method. The cost data of the baklava production enterprise for July 2019 were analyzed using the constraints theory method. According to the findings obtained, there is a capacity constraint at the preparation expense location of the enterprise. Capacity constraint is a type of constraint that occurs due to insufficient operating resources against demand. The profitability will increase by 33% if the enterprise removes the capacity constraint to reach the targeted amount of demand. Structured Abstract: The purpose of this study is to define and eliminate the constraints that prevent the enterprise from reaching its goals in a food enterprise, thereby increasing the profitability of the enterprise
doi:10.47644/turkishstudies.44216 fatcat:5n4xb7mjibglterym5zb7pdhg4