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Journals / Sosyoekonomi / 2026 / Cilt: 34 Sayı: 68

A New Stock Control Model Proposal for an Inventory System Allowing Internal Audit, Carbon Emissions, and Repair

İç Denetim, Karbon Emisyonu ve Onarıma İzin Veren Envanter Sistemi İçin Yeni Bir Stok Kontrol Modeli Önerisi

Sevim Ağaç(SÜLEYMAN DEMİREL ÜNİVERSİTESİ)0000-0002-8144-4927
Mahmut Sami Öztürk(SÜLEYMAN DEMİREL ÜNİVERSİTESİ)0000-0002-7657-3150
Pages
223–246
Publication Date
2026-04-28
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Sensitivity results indicate that emission-related parameters primarily affect inventory replenishment, while audit-related parameters alter profitability without destabilising the structure of the optimum policy.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study develops a profit maximisation model for inventory systems operating under environmental regulations and governance requirements.
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Key Findings & Data:It shows that emissions and audit costs affect inventory replenishment policy, reducing the annual order quantity by 7.52%.
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Conclusion & Impact:Sensitivity results indicate that emission-related parameters primarily affect inventory replenishment, while audit-related parameters alter profitability without destabilising the structure of the optimum policy.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Karbon Emisyonu · İç Denetim · Ekonomik Sipariş Miktarı

Abstract

This study develops a profit maximisation model for inventory systems operating under environmental regulations and governance requirements. The model determines the optimum order quantity and order delay level by combining the costs of defective products, repairs, stock shortages, carbon emissions, and internal audits. It shows that emissions and audit costs affect inventory replenishment policy, reducing the annual order quantity by 7.52%. Sensitivity results indicate that emission-related parameters primarily affect inventory replenishment, while audit-related parameters alter profitability without destabilising the structure of the optimum policy. The study provides an analytical decision support tool for balancing inventory profitability with environmental compliance and governance-focused auditing.

Özet

Çalışmada, çevresel düzenlemeler ve yönetişim gereklilikleri altında faaliyet gösteren envanter sistemleri için kâr maksimizasyon modeli geliştirilmektedir. Model, kusurlu ürünler, onarım, stok eksiklikleri, karbon emisyonu ve iç denetim maliyetlerini birleştirerek optimum sipariş miktarını ve sipariş gecikme seviyesini belirler. Emisyon ve denetim maliyetlerinin stok yenileme politikasını etkileyerek yıllık sipariş miktarını %7,52 azalttığını göstermektedir. Duyarlılık sonuçlarında ise emisyonla ilgili parametrelerin öncelikle stok yenilemeyi etkilediğini, denetimle ilgili parametrelerin ise optimum politikanın yapısını istikrarsızlaştırmadan kârlılığı değiştirdiğini gösterir. Çalışma, çevresel uyum ve yönetişim odaklı denetimle envanter kârlılığını dengelemeye yönelik analitik bir karar destek aracı sunar.

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Cite This Article

Ağaç, S., Öztürk, M. S. (2026). A New Stock Control Model Proposal for an Inventory System Allowing Internal Audit, Carbon Emissions, and Repair. Sosyoekonomi, Cilt: 34 Sayı: 68, 223–246. https://doi.org/10.17233/sosyoekonomi.2026.02.09

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