Çevre muhasebesi ve çimento fabrikalarının çevre muhasebesine olan duyarlılığı: Çorum Votorantim Çimento Fabrikası uygulaması
Environmental accounting and sensitivity of cement plants with enviromental accounting: Çorum Votorantim Cement Plant application
Yazar: ELA HİÇYORULMAZ
Danışman: DOÇ. DR. HABİB AKDOĞAN
Hitit Üniversitesi / Sosyal Bilimler Enstitüsü / İşletme Ana Bilim Dalı / İşletme Bilim Dalı
Derece: Yüksek Lisans, 2015
Konu: İşletme = Business Administration
Dizin: Fabrikalar = Factories ; Muhasebe = Accounting ; Çevre = Environment ; Çevre muhasebesi = Environmental accounting ; Çevresel maliyet = Environmental accountant ; Çimento = Cement ; Çimento fabrikaları = Cement factories

Özet:
Günümüzde yaşanan birçok sağlık sorununun temelinde çevresel sorunlar yer almaktadır. Hızlı nüfus artışı, sanayileşme, çarpık kentleşme, küresel ısınma, turizm faaliyetleri ve doğal afetler gibi nedenler sonucunda çevresel sorunlar küresel boyutlara ulaşmış ve canlıların hayatını tehdit etmeye başlamıştır.  Ekolojik dengenin korunması ve sürdürülebilirliği için kalıcı, ulusal ve uluslararası boyutlarda düzenlemelerin yapılması gerekmektedir.  
Sayıları her geçen gün artan işletmelerin çevresel sorunlar üzerindeki payı göz ardı edilemez. Yerel bazda çevresel sorunlara neden olan çimento fabrikaları da; atık gazlar, toksit kimyasallar ve toz partiküller olarak çevreye zarar verebilmektedir.  Oysa sosyal sorumluluk kavramı gereğince işletme politikaları; doğal çevreyle uyumlu ve toplum tarafından kabul edilebilir düzeyde olmalıdır. İşletmeler bu politikaları belirleyip uygularken karşılarına çıkan maliyetleri hesaplar aracılığıyla takip etmeli ve finansal tablolar aracılığıyla ilgili kişilere sunmalıdır. Bu noktada ortaya çıkan çevre muhasebesi, çevre ile ilgili mali nitelikteki işlemleri muhasebeleştirmektedir. 
Yapılan bu çalışmanın birinci bölümünde çevre ile ilgili genel bilgilere yer verilmiştir. İkinci bölümünde ise çevre muhasebesi kavramına değinilerek çevre muhasebesinin önemi ortaya konulmuştur. Son bölümde çimento fabrikalarının çevre muhasebesine olan duyarlılığını ölçmek ve halkın çimento fabrikaları hakkındaki görüşlerini ortaya koymak amacıyla anketler düzenlenmiş ayrıca, Çorum Votorantim Çimento Fabrikası'nda çevre muhasebesi üzerine bir uygulama gerçekleştirilmiştir.

Anahtar Sözcükler: Çevre Muhasebesi, Çevresel Maliyet, Çevre 
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ABSTRACT
HİÇYORULMAZ, Ela. Environmental Accounting and Sensitivity of Cement
Plants with Enviromental Accounting: Corum Votorantim Cement Plant Application,
Master Thesis, Çorum, 2015.
Nowadays, environmental problems are located on the basis of many health
problems. The result of rapid population growth, industrialization, unplanned
urbanization, global warming, tourism activities and natural disasters, environmental
issues have reached global dimensions and started to threaten the life of creatures. For
the permanent protection of ecological balance and sustainability, permanent, national
and international regulations are needed.
Ever increasing numbers of enterprises, share on environmental issues, has
received a status cannot be ignored. The cement plants that cause environmental
problems at the local level; can cause damage to the environment as waste gases, toxic
chemicals and dust particles. However, the concept of social responsibility in
accordance with company policies; must be compatible with natural environment and
acceptable level by community. When businesses identifying and applying these
policies, the costs against should follow through accounts and through financial
statements should be presented to the relevant person. At this point, the environmental
accounting, are accounting the operations of a fiscal nature relating to the environment.
In the first part of this study, general information about the environment are given.
In the second part referring to the concept of environmental accounting, has revealed
the importance of environmental accounting. In the last section, we have arranged the
survey to measure the sensitivity of the cement factories to the environmental
accounting and to reveal the views of public about cement plants. In addition, an
application has been performed on environmental accounting in Corum Votorantim
Cement Plant.

Abstract:
Nowadays, environmental problems are located on the basis of many health problems.  The result of rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters, environmental issues have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, permanent, national and international regulations are needed. 
Ever increasing numbers of enterprises, share on environmental issues, has received a status cannot be ignored. The cement plants that cause environmental problems at the local level; can cause damage to the environment as waste gases, toxic chemicals and dust particles. However, the concept of social responsibility in accordance with company policies; must be compatible with natural environment and acceptable level by community. When businesses identifying and applying these policies, the costs against should follow through accounts and through financial statements should be presented to the relevant person. At this point, the environmental accounting, are accounting the operations of a fiscal nature relating to the environment.
In the first part of this study, general information about the environment are given. In the second part referring to the concept of environmental accounting, has revealed the importance of environmental accounting. In the last section, we have arranged the survey to measure the sensitivity of the cement factories to the environmental accounting and to reveal the views of public about cement plants. In addition, an application has been performed on environmental accounting in Corum Votorantim Cement Plant.

Keywords: Environmental Accounting, Environmental Costs, Environmental