Abstract:

The unavoidable growth of problems such as climate change and global warming has forced businesses that consider themselves environmentalists to think and work to leave a clean world for the future. This prepared the ground for businesses to adopt more responsible environmental attitudes and to consider the management of the resulting costs. As a result of the problems and developments experienced, the lifecycle of products has been shortened and the importance of cost management has increased in parallel. The aim of the study is to evaluate green cost management, which is one of the most important issues of today and tomorrow, by including it in the analysis of product life cycle cost method and to support the solution of problems related to cost management. In this respect, the life cycle cost of the aquapark service activity to be provided by the hotel was calculated based on a hypothetical example. According to the calculations made, it is seen that the net present value of the total cost of this service activity to the enterprise during its lifetime is 2,799,876 TL, a total of 30,000 children will benefit from this service during its lifetime and the average present value of the sales price per person will be 111.98 TL.

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