Environmental Accounting Approach to Emissions Cost Evaluation of A Cargo Aircraft During A Domestic Flight
Journal Title: Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi - Year 2019, Vol 3, Issue 2
Abstract
Nowadays regarding the impact of environmental issues on the daily life applications and measures to prevent environmental pollution are dealt. Particularly after signing Kyoto Protocol and Paris Agreement these measures and applications are heavily implemented. Even if the carbon tax is not still implemented in Turkey it foreces many establishment to consider environmental costs by means of international trade and competition. In the current study environmental costs induced by cargo transportation of a logistics establishment serving air cargo service between Isparta-Istanbul cities are investigated. Formerly the environmental accounting was intensely discussed in a conceptual framework and the current paper presents an application on a case study of environmental accounting with the aid of qualitative data. At the end of the study air cargo transportation induced environmental costs of the establishment is revealed as well as a calculation methodology is defined in the framework of environmental accounting. Emissions induced environmental cost of a cargo aircraft with full payload capacity for a one direction flight from Isparta to Istanbul is determined to be 784.8852 Euros with the aid of the developed methodology. Environmental cost for one tone payload is calculated to be 12.1725 Euros. Based on developed methodology similar approaches and methods can be developed in future studies.
Authors and Affiliations
Oğuzhan ÇARIKÇI, Bora ÖÇAL
Keywords
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- EP ID EP665759
- DOI 10.31200/makuubd.617136
- Views 112
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