Abstract
This study have been carried out for determining the solution between the cost and quality in connection with production of forest tree seedling in Egirdir Forest Nursery Enterprise, Turkey's Lakes Distinct. The findings obtained from the study are given below: (1) It is determined that the seedling standards with TS 2265 / March 1976 code number is approved more confirmable than the standards with TS 2265 / February 1988 from stand points of both competition power and success of production forest tree as it is a proper quality criteria and in confirmity with Europe Union norms. (2) As a result of inappropriate growing techniques has been practised in the forest nursery enterprise, the fixed cost per seedling has increased depending on the increasing the rate of discard seedlings. (3) The situation stated here, indicates the necessity for giving more importance to put a proper management into practice and to establish a new unit to pay more attention for production seedling with good quality in the state-owned forest nursery enterprises of Turkey. (4) The existing accounting systems in determining the seedling cost and quality of costs are insufficient. Due to these mentions, it is necessary to attach importance to the cost and management accounting systems and take urgent measure for new structural arrangements and put them into effects. Keywords: Forest Nursery Enterprise, Forest Tree Seedling Production, Quality Management, Cost of Poor Quality, Seedling Standards.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call