Karbon Maliyetlerinin Belirlenmesine İlişkin Demir Çelik İşletmesinde Uygulama (A Case Study for Carbon Cost Determination in Iron and Steel Company)

Abstract

Purpose – The current study focuses on determining the carbon cost of a company which operates in iron and steel sector within the scope of cost accounting. As a result of approval of Kyoto Protocol by several countries, carbon focused inquires such as; carbon trade, carbon tax, investing in low carbon technologies, decreasing carbon emission and calculation of carbon cost have been essential issues that companies must concentrate on. Within this context, “Carbon Accounting” which is considered as a new concept has increasingly been significiant for the companies. Design/methodology/approach – In this study, case study method were used in a company which operates in iron and steel sector for carbon accounting. By means of this case study, first, company’s existing production and accounting systems were examined then carbon emissions, carbon footprint and share of carbon emissions in total production cost were calculated for 2016 and 2017 years. Findings – By means of this case study, emissions from the process and combustion were determined. Emissions from the process were examined by total value ,not detailed sub group, and emissions from combustion were composed of coal and natural gas. Mass balance method has been used by company to determine carbon foot print and it was determined that carbon footprint is 4,78 ton CO2 emission for year 2016 but 4,22 ton CO2 emission for year 2017. Beside, it was calculated that unit carbon cost is 128,04 TL/ton for year 2016 but 117,95 TL/ton for year 2017. Additionally, in this company emission cost were comprised of % 99 of total environmental cost for 2016 and 2017 years. However the percentage of carbon emission cost in unit production cost was approximately % 9 for year 2016 while this percentage was decreased to approximately % 8 for year 2017 in this company. Discussion – By this case study which was performed in a company operating in iron and steel sector it was explored that carbon foot print and unit carbon emission cost decreases and also the percentage of unit carbon cost in unit production cost decreases in 2016-2017. Beside, carbon cost constitute a significiant part of environmental cost. Therefore determining, recording, classificiation and reporting of carbon cost are crucial for companies. This study may be a referance for companies and another studies to determine carbon cost.