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Bilişim ve teknoloji alanlarında yaşanan gelişmeler insanlık tarihinde önemli etkiler bırakmakta, toplumların yaşayış ve tüketim biçimlerini de değiştirmektedir. Tarih boyunca süregelen üretim şekilleri teknoloji ile değişmiş ve gelişmiştir. Buhar gücünün icat edilmesi ve dokuma makinelerinde kullanılması Birinci Sanayi Devrimini, elektrik gücünün hareketli montaj hatlarında kullanılması İkinci Sanayi Devrimini, bilgisayarların üretim süreçlerine katılarak programlanabilir üretim sistemlerinin ortaya çıkması da Üçüncü Sanayi Devrimini gerçekleşmiştir. Rekabetin yoğun olarak yaşandığı küresel ekonomide de veri akışı çoğalmış ve tüketici istekleri değişmiştir. İşletmelerin bu isteklere karşılık verebilmesi için teknolojinin gelişimi ile birlikte yapay zekalar, siber fiziksel sistemler, üç boyutlu yazıcılar üretim süreçlerine dahil edilmiş ve Endüstri 4.0 kavramı ortaya çıkmıştır. Emek gücü kullanımını azaltan bu devrim ile birlikte işletme fonksiyonları da değişime uğrayacaktır. Özellikle elde edilen bilgilerin devasa boyutlara ulaşması ile ortaya çıkan Büyük Verinin analiz edilmesi ve yorumlanması gerekmektedir. Muhasebenin dijital dönüşümü olarak adlandırılan bu süreçte muhasebe bilgi sisteminin oluşturulması ve veri akışının sağlanması personeller yerine internet aracılığı ile belirli bir ağa bağlanmış olan otonom robotlar tarafından gerçekleştirilecektir. Çalışmada Endüstri 4.0 entegrasyonunu sağlayan işletmenin üretim, paketleme ve transfer simülasyonları gerçekleştirilmiş ve personel kullanılmadan muhasebe bilgi sistemine gidecek olan raporlar oluşturulmuştur.
The developments in the fields of computer science and technology have a significant impact on the history of humanity and change the ways of living and consumption of societies. The production forms that have been going on throughout history have changed and developed with technology. The invention of the first Industrial Revolution, the use of electric power in moving assembly lines, the second Industrial Revolution, the development of programmable production systems by participating in the production processes of computers, the Third Industrial Revolution. In the global economy, where the competition is intense, the flow of data has increased and consumer demands have changed. In order for enterprises to respond to these demands, the development of technology, artificial intelligence, cyber physical systems, three-dimensional printers were included in the production processes and Industry 4.0 concept emerged. With this revolution, which reduces the use of labor power, business functions will also change. In particular, the enormous data obtained by the information obtained from the analysis of Big Data should be analyzed and interpreted. In this process called digital transformation of accounting, the creation of accounting information system and the provision of data flow will be carried out by autonomous robots connected to a certain network via the Internet instead of personnel. In the study, production, packaging and transfer simulations of the enterprise which provides the integration of Industry 4.0 have been carried out and reports have been prepared which will go to the accounting information system without using staff.
The developments in the fields of informatics and technology have a significant impact on the history of humanity and change the ways of living and consumption of societies. The production forms that have been going on throughout history have changed and developed with technology. The invention of the first Industrial Revolution, the use of electrical power in moving assembly lines, the second Industrial Revolution, the development of programmable production systems by participating in the production processes of computers, the Third Industrial Revolution. In the global economy, where the competition is intense, the flow of data has increased and consumer demands have changed. In order for enterprises to respond to these demands, the development of technology, artificial intelligence, cyber physical systems, three-dimensional printers were included in the production processes and Industry 4.0 concept emerged. With this revolution, which reduces the use of labor power, business functions will also change. In particular, the enormous data obtained by the information obtained from the analysis of Big Data should be analyzed and interpreted. In this process called digital transformation of accounting, the creation of accounting information system and the provision of data flow will be carried out by autonomous robots connected to a certain network via the Internet instead of personnel. In the study, production, packaging and transfer simulations of the enterprise which provides the integration of Industry 4.0 have been carried out and reports have been prepared which will go to the accounting information system without using personnel.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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