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That the energy, as an important production factor, is a non-replaced element is an undeniable fact while the businesses perform their basic functions. In macro scale the economies of the countries and in micro scale businesses must manage the energy well in order to obtain their goals. In that sense, energy management should be organized as an independent unit within the institutions; it should take precautions to reduce the energy costs and to increase the operation productivity of the businesses. In the modern understanding of business administration, energy management has the functions such as reducing the costs in a business, increasing the competitiveness, increasing the operating profits, increasing the operation productivity, wise use of energy and reducing environmental pollution. Energy accounting is an information system that follows, records and reports the energy consumption and energy costs regularly. Energy accounting has a significant contribution in achieving the expected success of energy management. Energy accounting has benefits in many fields such as reducing energy supply costs, reducing energy consumption costs and making budgets of the business in the context of energy management. Energy accounting motivates and activates all the units of the business in terms of reducing energy costs by performing the duties which are expected from it. Ozet Isletmeler temel islevlerini yerine getirirken, onemli bir uretim faktoru olarak enerjinin; ikame edilemeyecek bir unsur oldugu yadsinamaz bir gercektir. Makro olcekte ulke ekonomilerinin ve mikro olcekte de isletmelerin amaclarina ulasabilmeleri icin enerjiyi etkin bir sekilde yonetmeleri gerekir. Bu baglamda, enerji yonetimi, kurumlarda bagimsiz bir birim olarak orgutlenmeli; enerji maliyetlerini azaltacak ve isletme faaliyet verimliligini arttiracak onlemleri almalidir. Cagdas isletmecilik anlayisinda enerji yonetimi; bir isletmede maliyetlerin azaltilmasi, rekabet gucunun arttirilmasi, isletme karliliginin arttirilmasi, isletme verimliliginin arttirilmasi, enerjinin akilci kullanimi ve cevre kirliliginin azaltilmasi gibi islevlere sahiptir. Enerji muhasebesi, enerji tuketimini ve enerji maliyetlerini duzenli bir sekilde izleyen, kaydeden ve raporlayan bir bilgi sistemidir. Enerji yonetiminin kendisinden beklenen basariyi saglamasinda; enerji muhasebesinin onemli bir katkisi vardir. Enerji muhasebesi, enerji yonetimi kapsaminda isletmelere; enerji tedarik maliyetlerini azaltmada, enerji kullanim maliyetlerini azaltmada, isletme butcelerinin yapilmasi gibi bir cok alanda faydalar saglar. Enerji muhasebesi, kendisinden beklenen gorevleri yerine getirerek; isletmenin tum birimlerini, enerji maliyetlerini dusurme konusunda motive etmekte ve harekete gecirmektedir.

Energy management and energy accounting<p>Enerji yönetimi ve enerji muhasebesi