Many fields have been affected by the introduction of concepts such as sensors, industry 4.0, internet of things, machine learning and artificial intelligence in recent years. As a result of the interaction of cyber physical systems with these concepts, digital twin model has emerged. The concept of digital twin has been used in many areas with its emergence. The use of this model has made significant gains, especially in decision making processes. The gains in decision making processes contribute to every field and cause changes in terms of cost. In this study, the historical development of the concept of digital twin has been mentioned and general information about the usage areas of digital twin has been given. In the light of this information, the cost effect of the digital twin model, therefore its appearance from the cost accounting window and its use as a cost reduction method were evaluated. This study was carried out in order to shed light on the studies with the insufficient resources in the Turkish literature and the cost accounting perspective.

中文翻译：

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数字孪生作为降低成本的方法

近年来，许多领域都受到传感器、工业4.0、物联网、机器学习和人工智能等概念的引入的影响。作为网络物理系统与这些概念交互的结果，数字孪生模型应运而生。随着数字孪生的出现，数字孪生的概念已被用于许多领域。该模型的使用取得了显着的收益，尤其是在决策过程中。决策过程中的收益对每个领域都有贡献，并导致成本发生变化。在这项研究中，提到了数字孪生概念的历史发展，并给出了数字孪生使用领域的一般信息。根据这些信息，数字孪生模型的成本效应，因此，评估了它在成本核算窗口中的出现及其作为降低成本方法的用途。进行这项研究是为了阐明土耳其文献和成本会计视角中资源不足的研究。