Karbon Maliyetlerin Faaliyet Tabanlı Maliyetleme Sistemiyle Hesaplanması Üretim İşletmesi Örneği
Calculation of Carbon Costs Using Activity-Based Costing: A Case Study of a Manufacturing Business

Summary/Abstract: The aim of this study is to calculate the carbon emission amounts and emission costs of an enterprise operating in the iron and steel sector on the basis of activities and products with the Activity Based Costing (ABC) System. Thus, the calculation of the share of carbon cost in operating expenses with the ABC system is considered to be an important factor that can affect the preferences of the management in product production decisions. The main reason for the selection of the iron and steel sector in this study is the significant impact of the sector on carbon emissions on a global scale; since this sector causes approximately 7% of carbon emissions worldwide (International Energy Agency, 2020). The data in the study were obtained from the accounting documents of an enterprise operating in the sector, field research and meetings with the management. In the study, the carbon footprint and carbon costs of each activity centre carried out in the enterprise were determined. While determining the carbon footprints of the activity centres, CO2, CH4 and N2O greenhouse gases determined in the Kyoto Protocol were taken into consideration. The emission factors required to monitor these gases were obtained from Greenhouse Gas (GHG), UK Government GHG Conversion Factors for Company Reporting and previous academic studies in this field. With the help of activity data and emission factors, the amount of carbon emissions occurring in the production activities of the enterprise was determined. In order to calculate the carbon emission cost, the carbon price subject to trading in the Emission Trading System was determined and the costs of carbon emissions collected in the activities were calculated. The findings obtained from the study are as follows: In 2021, 671.39 tonnes of the Raw Material Storage Activity Centre, 1,158.59 tonnes of the Billet Cutting and Furnace Preparation Activity Centre, 27,684.14 tonnes of the Annealing Activity Centre, 6,042.46 tonnes of the Rolling Activity Centre, 1,483.39 tonnes of the Finished Product Cutting Activity Centre, 1.483.39 tonnes, Straightening Activity Centre 3,037.93 tonnes, Finished Product Storage Activity Centre 833.63 tonnes, Maintenance and Repair Activity Centre 1,565.93 tonnes, and Shipment Activity Centre 5,303.64 tonnes, resulting in 47,781.10 tonnes of carbon emissions in total. On the basis of the products produced in the enterprise, it was calculated that UAC Profile 0.882 tonnes, Equilateral Angle Iron 0.663 tonnes, Lama Iron 0.425 tonnes, Square Iron 0.616 tonnes, Round Iron 0.226 tonnes of carbon emissions per unit. As a result of these calculations, the carbon cost incurred by the enterprise is 12,554,484.03 TL. When evaluated on the basis of the products produced in the enterprise, it was determined that UAC Profile 231,75 TL, Equilateral Angle Iron 174,20 TL, Lama Iron 111,67 TL, Square Iron 161,85 TL tonnes, Round Iron 59,38 TL carbon cost. As a result of the study, it is seen that the carbon cost incurred by the enterprise corresponds to approximately 14% of the manufacturing overheads incurred in the enterprise in 2021.

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