ABSTRACT

The economy-politics can not adopt the changing in producing the theories  due to the fact that the changing process in 21th century has been so fast and effective  over the life indicators of the firms. The firms as the laboratories or workshops generally lead to the theoretical studies and the new models and experiments replace the previous practical works. The theory-model and application process of the open market economy has constituted a stable togetherness within a circular permutation.

Due to the fact that the production firms are aware of that they are future-oriented and consuming the natural resources and polluting he environment. Within this development process the accounting has overtaken the responsibilities in accordance with the main accounting principles. Under the light of above all information, in this study, the “environment accounting”, the determination, classification, analyzing and interpretation  of the cost of environment protection has become the main concern. Beside that the main requisites, theoretical approaches over the firms’ sustainable  power of competitiveness, environment costs have been evaluated

Key Words: Costs of  protecting environment (future), Sustainable competition power, Cost advantage, Environmental effects, Environment Cost Management,

 

I- INTRODUCTION

The economy-politics can not adopt the changing in producing the theories  due to the fact that the changing process in 21th century has been so fast and effective  over the life indicators of the firms. The firms as the laboratories or workshops generally lead to the theoretical studies and the new models and experiments replace the previous practical works. The theory-model and application process of the open market economy has constituted a stable togetherness within a circular permutation.[1]

The open market economy has been positioned within the center of changing and transformation of the world. This process indexed to the rapid changing has been effected the both infra and supra-structure of the market economy. The competition, freedom, quality, information, cooperation, integration, environment, health, and security has become the prominent factors in reaching the new balance of the firms. In this context, it is inevitable to develop new narratives, determine the priorities and design the original standpoints  for firms. Otherwise, this changing process would be at the stake of analysis, or it would result with the gross loosest.[2] In order to prevent the structural deformation of any organization, the firm should grasp the main rules of the change and have the capability to establish correlation’s among the relevant factors.[3]

Company’s sustainable competition power, provide with produce strategies related    general productivity  and cost advantage  basic component  for  change the  market  structure   and  to get  specific moment after a time period that  as    changing again  the market structure The moment for  change the market structure,  can make with strategies that in this way.[4]

Due to the fact that the production firms are aware of that they are future-oriented and consuming the natural resources and polluting he environment. Within this development process the accounting has overtaken the responsibilities in accordance with the main accounting principles.[5] Under the light of above all information, in this study, the “environment accounting”, the determination, classification, analyzing and interpretation  of the cost of environment protection has become the main concern. Beside that the main requisites, theoretical approaches over the firms’ sustainable  power of competitiveness, environment costs have been evaluated.              

            II- GENERAL MANIFESTOS AND THEORETICAL APPROACHES OF ENTERPRISES IN GAINING SUSTAINABLE COMPETITIVE POWER

Enterprises’  keeping on their activities only for their survival, their generally approaching to the events in accordance with adaptation models and focusing on these run counter to new paradigm of enterprises. Because new enterprise paradigm depends on system thought. System thought is a discipline to see “ the whole”. A frame work and  of general principles are composed in order to see bilateral dynamic relations, that’s changing regulations among the elements of the system.[6]

In this context it’s important for the enterprise to evaluate its internal processes, to foresee the changes and apply the distribution  strategies to suitable areas, and also hold the competitive power for permanent leadering to changes. focusing on competition power is reguired to sustain competition hegemony. This is only gained by strategies   valued.

Recently stock prices of capital market determines institutional value in big enterprises. These prices change according to the expectances of  institutional profits in capital markets. This circle shows the fact that institutions should increase their profitability in order to increase market value. But today it’s very difficult for an institution to increase its profitability.

Because of imitating of the products (goods or services) in a very short time period results in similar product markets and so competition increases. And basic tendencies that crate and direct new developments ( globalization, increased ratio of invention, short time process of these inventions in realization on trade, short lifetime of products, competitive lifetime of investment, changes in relations between production and raw materials, input compositions and changes in their costs, changes between production & employment / production & money / production & trade, the main resource “time”, development in dominanced  competition) makes the enterprise dynamic.

Competitive power of the enterprise which is the non – competitor leader of the market today may be treatened   the following day. So, average profits may decrease  naturally. Thus, making more profits than other enterprises – that’s making more profit over the average of the sector – is required in order to make the institution level up or keep its current level.

Over – profit of the sector can be obtained in enterprises having competitive hegemony is possible by, deriving strategies that cannot be imitated and applied.[7]  

 

 

Basic approaches in determining new strategies for enterprises for providing sustainable competition hegemony are as follows shown in Table:1 .[8]

Approach	Definition	Innovator  Nouns
Planning and application	This approach reflects the location of companies asset , as a project utilize the strategy to benefit from environmental opportunity. This strategy makes a  rational basic and accepted the origin of strategy discipline. An this view the  main source of companies success is external environment of organization and also important for harmonious, successful of ability of organization in external environment of company. Determination of this system is the application of large military and other company which has got a hierarchic structure during the years 1960 and 1970 (esp. In America) . Also, systematic foresightedness, collecting of information and planning are stressed in this approach	Taylar (1911), Gilbreth (1912), Fayol (1949), Barnard (1938), Steiner (1969), Andrews (1987)  and Ansoff (1965.
Learning	Learning approach is specifically discuss the complexity of companies environment provide, applicability is nearly impossible but planned strategy in the matter of researching variable market condition. This approach makes clear that foreseeing the environmental condition is impossible and stress on strategic success. In addition Learning meddled determinate the rationality and increase logical frame. Also it is  related to accidental environmental. Factors in formation of planning process.	Senge (1990), Lindblom (1968, Quinn (1980), Cyert and Marsh (1963), Weick (1969), Simon (1947) and Beer (1979).
Location	This approach is accepted getting hold opportunity of companies by creating differentiated conditions and successful strategy improve with the comprehending  market structure. The origin of this view is monopolistic competition. Successful company restrict independent activity and response to the structural power. Sa this respect directed power for success is position  of successful companies.	Chamberlin (1933), Robinson (1969), Porter (1980-1985), Kotler (1967), Levitt (1975), Hofer and Schendel (1986) and Ohmae (1983).
Sourced based approach	This approach is provide as a successful strategy “outward “strategy. Company  does not react to location school but it may be get strategic success by locating, connecting and improving the scarce sources and capability in a   certain time space. İnspiration of this system is traditional micro economies. Sources based system provide sustainable competitive advantage to company unless rival firms do their best.	Penrose (1959), Wernerfelt and Motgomery (1988), Amit and Schoemaker (1993), Peteraf (1993), Dierickx ve Cool (1989), Rumelt (1996), Collis (1994), Barney andGriffin (1992), Kay (1993), Alvarez and Barney (2000).

Table 1: four approaches known as basics of literature of strategies.

Source: Henry Mitzberg, Joseph Lampel, “Reflecting on The Strategy Process”, Solan Management Review, (Sping 1999), s. 21-30.

 

            III- COST OF PROTECTION OF ENVIRONMENT (FUTURE) OF ENTERPRISE

                 Potential using of companies assets according to increase the level of cost advantage and general productivity, determine the capability of company. To make this capability is basic capability depends on the peculiarity which is worthy scarce unsusbstituted and inimitable. In addition to make this capability is sustainable basic capability, it is require that the quality which harmonize with changeable environment.[9] In this context environmental cost are one of the important criteria of success in protecting environment (future).[10]

            It’s possible to subtitle the cost of protecting environments  in two:[11]

i.                     private costs.

ii.                   Societal costs. This classification can be seen below as in the figure 1.[12]

-    Upfront Costs -    Regulatory Costs -    Voluntary Cost -    Back-End Costs -    Activity Costs -    Gray Zone Costs -    Hidden Costs -    Exit Costs -    Liability Costs -    Environmental Obligations -    Less Tangible Costs

-       Insurance & Material Costs -       Costs Caused By The Rejections Of The Deficient Materials -       Costs Spent For Compensating The Consumer Complaints -       Costs Spent For The Accurate Use Of The Product And The Its Advertisement -       Costs Spent For The Education Of The Employees About The Liability Of The Product And Efforts To Make Participate.

               

      Figure 1- The Classification Of  The Environmental Protection Costs Of The Enterprise

 

From  the aspect of total quality management costs of protecting future is divided into four.[13]

i.                     Preventing Costs.

ii.                   Evaluating Cost

iii.                  Internal Mistake Costs

iv.                 External Mistake Costs.

 

IV- GENERAL EVALUATION OF PROTECTING ENVIRONMENT COSTS OF ENTERPRISES FOR PROVIDING SUSTAINABLE POWER TO COMPETITIVENESS

            Enterprise has to group all its activities for reaching its aims as creating value or non creating value activities. In other words it has to create value both for customers and environment.

            All the activities of enterprise whether they provide for more value add to products and environments, should be taken into consideration before grouping. Because the value of activities that enterprise adds to products and environment is expected to be much more than cost of it.[14]

            There is no value if vice versa. For obtaining hegemony in competition the value of all activities that is added to products and environment must be more than the value that of competitors’. Otherwise enterprise cannot get hegemony even if it creates a value.

            In enterprises values that provide hegemony of competition are composed in two ways:[15]

i.                     Decreasing costs of activities and providing increase in value that will get cost hegemony.

ii.                   Creating a difference in products that customers values and so providing increase in value by applying a price over the market price.

            In this context , activities of enterprise can be divided into two subtitles / groups as: basic activities and support activities.[16] Basic  or  support activities may contain activities of protecting environment (future). So, environmental protecting costs effects cost of enterprise either directly or indirectly. Private or internal costs are the ones that directly effect the results of enterprise activities.[17] The cost that effect enterprise costs indirectly are societal  cost. All these costs have the characteristics to effect competitive power and they should never  be ignored.

V. RESULT / CONCLUSION

 

Sustainable competitive power is an application of value creating strategy that achieve to remain different in spite of the imitating struggles of its current and futures competitors. Developing this value creating strategy including environment is important for both  society and national / international environmental legistations.

            Through this process, as being a part of current accounting system main principles of “social obligation” and “priority of substance” are crucial paradigms not to be ignored with in the framework of “life” and  “advance” strategies of enterprises.

BIBLIOGRAPHY / SOURCES:

Esra Nemli, Çevreye Duyarlı İşletmecilik ve Türk Sanayinde Çevre Yönetim Sistemi Uygulamaları, İstanbul Üniversitesi Siyasal Bilgiler Fakültesi, İstanbul, Kasım 2000.

Gary Hamel, Leading the Revolution, Harvard Business, Business School Pres, Boston, December 2000.

Hayri Ülgen, S. Kadri Mirze, İşletmelerde Stratejik Yönetim, Literatür Yayıncılık, İstanbul, 2004.

Henry Mitzberg, Joseph Lampel, “Reflecting on The Strategy Process”, Solan Management Review, Spring, 1999.

Jay B. Barney, “Information Technology and Sustained Competitive Advantage: A. Resevrce-Based Analysis”, Mıs Quarterly, December, 1995.

Lerzan Akün (Kavut), “Çevre Muhasebesi: Genel Bir Bakış”, Muhasebe Bilim Dünyası Dergisi, MODAV, C. 1, S. 1, Nisan 1999.

M.E.Porter, Competitive Advantage: Creating and Sustaining Superior Performance, Free Pres, 1985. 

Mehmet Özbirecikli, “Çevre Muhasebesi Kavramı ve Yönetsel Kararlara Katkıları”, Muhasebe Finansman Öğretim Üyeleri Derneği–MUFAD Dergisi, S. 7,İstanbul Temmuz 2000.

Mehmet Özbirecikli, Çevre Mühendisliği, Natürel Kitap ve Yayıncılık, Ankara, Nisan 2002.

Nurhan Papatya, Sürdürülebilir Rekabette Stratejik Yönetim ve Pazarlama Odağı Kaynak Tabanlılık Görüşü Kavraması ve Kuramsal Yaklaşım, Nobel Dağıtım, Ankara, 2003.

Orhan Elmacı, “Küresel Boyutlu Stratejik Planlama ve Rekabet Gücü Analizi”, Boğaziçi Üniversitesi Endüstri Mühendisliği, İstanbul, 7-9 Temmuz 1993.

Orhan Elmacı, “Küreselleşen Pazarlarla Bütünleşmede Stratejik Rekabet Gücünün Verimlilik Eksenli Analizi”, MPM, II. Verimlilik Kongresi, Ankara, 19-21 Ekim 1994.

Orhan Elmacı-Niyazi Kurnaz, “Sürdürülebilir Rekabet Gücüne Yönelik Vizyon Arayışlarında Faaliyet Tabanlı Maliyetle (FTM) Yaklaşımı”, Selçuk Üniversitesi, ÜAS’04, IV. Ulusal Üretim Araştırmaları Sempozyumu, Günay Ofset Matbaacılık ve Tic. Ltd. Şti., Hilton-Konya ,8-10 Ekim 2004.

Peter M. Senge, Beşinci Disiplin, Yapı Kredi Yayınları , 2. Baskı, İstanbul, Kasım 1993.

 Süleyman Yükçü, Kalite Maliyetlerinin Muhasebeleştirilmesi , Anadolu Matbaacılık, İzmir, 1999.

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