Stoklara ilişkin muhasebe hileleri ve uygulama örneği
Abstract
İlk çağlardan günümüze kadar hesapları takip etme insan hayatının içinde yer almıştır. İlk muhasebe kayıtlarının hangi medeniyet tarafından ve ne zaman yapıldığı henüz tam olarak aydınlatılamamıştır. Para veya mal karşılığında yapılan değiş tokuşların (alış verişler) takibi ve denetimi amacıyla Eski Mısır ve Mezopotamya Uygarlıklarında muhasebe işlemlerinin kullanıldığı varsayılmakta olup, bu bilgiyi kanıtlayıcı kesin bir dayanak veya kanıt bulunamamıştır. Her ne kadar geçmişine ait kesin bilgiler olmasa bile, muhasebe süreçleri gelişerek günümüze kadar gelmiş ve son derece sistematik bir hal almıştır. Son dönemlerde yaşanan gelişmelerle ve küreselleşmenin etkisiyle muhasebe sistemleri hızlanmış ve kolaylaşmıştır. Bunun yanı sıra, yine gelişen teknoloji ve küreselleşme etkisiyle şirketlerde vuku bulan hileler, şirketlerin ününe zarar vererek, hedeflerine ulaşmalarına önemli engel teşkil etmeye başlamıştır. Küreselleştirme ile birlikte farklı coğrafyalarda yeni şubeler açan ve yurt dışı ile ithalat ihracat vb. işlemler yapan şirketlerin hileleri gelişen teknoloji ile birlikte tüm dünyaya hızlıca yayılmış ve bu durum şirketlerin ekonomik yapısını olumsuz biçimde etkilemiştir. Kullanılan kurumsal kaynak planlaması programları ile birlikte şirketlerin muhasebe sistemleri otomatik kayıtlarla kendi kendine sistemi döndürmeye çalışarak, üretimden satışa kadar direkt veri aktarımları yapabilmiştir. Bu programlar ile birlikte, hataları önlemek ve maliyetleri düşürmek adına insan faktörünü mümkün olduğu kadar devre dışı bırakılmaya çalışılmıştır. Bu kapsamda, kurumsal kaynak planlaması sistemlerinin attığı otomatik kayıtlar ile hatalar kısmen de olsa önlenebilmiş; fakat bilinçli olarak kurgulanarak yapılan hilelerin tespiti geçmişe göre daha da zorlaşmıştır. Bu tezin yazımı sırasında çeşitli şirketlerin kurumsal kaynak planlaması programları örnekleme olarak incelenmiş olup, stoklara ilişkin yapılabilecek hatalar ve başvurulabilecek hileler uygulama örneği olarak incelenmiştir.
Following had taken place on people life from ancient times until today. It has not been exactly clarified that when and who had recorded accounting entries first yet. It has assumed that accounting transactions had been used in ancient Egypt and Mesopotamia Civilizations in order to monitor and audit swaps in other words exchanges of money or goods; it had not been found out any proof or evidence. Although there has not been certain information about the history of accounting, the accounting procedures had been developed and come up today and it had become more systematic day by day. Accounting systems had been accelerated and facilitated because of globalization and developments in the recent years. Moreover, accounting frauds which had occurred at the companies had not only effect negatively reputation of the companies but also had begun to preventing reaching their goals with effect of new developments and globalization. Frauds of the companies which had opened new braches at different geographies via globalization or the companies that had issues about exports and imports, had expanded all over the world swiftly due to developing technology and this situation had effected companies' economic structure in a bad way. In conjunction with enterprise resource planning programs, accounting systems of companies had tried to functionalized system via automatic transactions, and they had transferred data from production process to sale process. With these programs, it had been tried to inactivate people factors as possible as because of preventing fault and reducing costs. Within this scope, faults had been reduced with automatic transactions had recorded by enterprise resource planning programs; however determination of frauds which had been made in conscious had become more difficult than in the past. While writing this thesis, enterprise resources systems of various companies had been analyzed by sampling, faults about inventories and frauds had been examined as application.
Following had taken place on people life from ancient times until today. It has not been exactly clarified that when and who had recorded accounting entries first yet. It has assumed that accounting transactions had been used in ancient Egypt and Mesopotamia Civilizations in order to monitor and audit swaps in other words exchanges of money or goods; it had not been found out any proof or evidence. Although there has not been certain information about the history of accounting, the accounting procedures had been developed and come up today and it had become more systematic day by day. Accounting systems had been accelerated and facilitated because of globalization and developments in the recent years. Moreover, accounting frauds which had occurred at the companies had not only effect negatively reputation of the companies but also had begun to preventing reaching their goals with effect of new developments and globalization. Frauds of the companies which had opened new braches at different geographies via globalization or the companies that had issues about exports and imports, had expanded all over the world swiftly due to developing technology and this situation had effected companies' economic structure in a bad way. In conjunction with enterprise resource planning programs, accounting systems of companies had tried to functionalized system via automatic transactions, and they had transferred data from production process to sale process. With these programs, it had been tried to inactivate people factors as possible as because of preventing fault and reducing costs. Within this scope, faults had been reduced with automatic transactions had recorded by enterprise resource planning programs; however determination of frauds which had been made in conscious had become more difficult than in the past. While writing this thesis, enterprise resources systems of various companies had been analyzed by sampling, faults about inventories and frauds had been examined as application.
Description
Keywords
İşletme, Hile, Kurumsal kaynak planlaması, Muhasebe, Business Administration, Fraud, Muhasebe hata ve hileleri, Enterprise resource planning, Accounting, Muhasebe kayıtları, Accounting mistakes and frauds, Muhasebe sistemleri, Accounting records, Accounting systems, Stok, Stock