{"id":10224,"date":"2022-06-24T10:59:43","date_gmt":"2022-06-24T07:59:43","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10224"},"modified":"2022-06-24T10:59:43","modified_gmt":"2022-06-24T07:59:43","slug":"ortalama-toplama-suresi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/ortalama-toplama-suresi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Ortalama Toplama S\u00fcresi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Ortalama Toplama S\u00fcresi (ACP)<\/span><\/strong><\/h3>\n

\u00d6denmemi\u015f g\u00fcn sat\u0131\u015flar\u0131 olarak da bilinen bu oran, bir \u015firketin alacak hesaplar\u0131n\u0131 ne kadar \u00e7abuk nakde \u00e7evirdi\u011fini g\u00f6sterir. Daha d\u00fc\u015f\u00fck bir oran daha iyidir: rakam ne kadar d\u00fc\u015f\u00fckse \u015firket o kadar h\u0131zl\u0131 d\u00f6n\u00fc\u015f\u00fcm sa\u011flar. Bu da \u015firketin m\u00fc\u015fterilerine uzun vadeli faizsiz kredi vermedi\u011fini g\u00f6steriyor. D\u00fc\u015f\u00fck ACP ayn\u0131 zamanda temerr\u00fct riskini de azalt\u0131r.<\/span><\/p>\n

Alacak hesaplar\u0131, t\u00fcm m\u00fc\u015fteri kredi y\u00fck\u00fcml\u00fcl\u00fcklerini sayar. \u00d6nemli miktarda taksitli kredileri veya bonolar\u0131 olan belirli i\u015fletmeler, vadesi gelen k\u0131sa vadeli (bir y\u0131ldan az) tutarlar\u0131 i\u00e7erebilir. Sat\u0131\u015f rakam\u0131, \u00f6nceki d\u00f6rt \u00e7eyre\u011fe ait sat\u0131\u015flar\u0131 i\u00e7erir. Rakam\u0131 \u00fc\u00e7 ayda bir de hesaplayabilirsiniz. Bu durumda 360 g\u00fcn yerine 90 g\u00fcn kullan\u0131n. Hesap toplama s\u00fcresi sekt\u00f6rden sekt\u00f6re de\u011fi\u015fir, ancak her durumda ne kadar k\u0131sa olursa o kadar iyidir.<\/span><\/p>\n

Ortalama \u00d6deme S\u00fcresi (UYGULAMA)<\/span><\/strong><\/h4>\n

Bor\u00e7 devir h\u0131z\u0131 oran\u0131 olarak da bilinen bu oran, bir \u015firketin faturalar\u0131n\u0131 ne kadar h\u0131zl\u0131 \u00f6dedi\u011fini, bor\u00e7lar\u0131n\u0131n y\u0131l i\u00e7inde ne s\u0131kl\u0131kta d\u00f6nd\u00fc\u011f\u00fcn\u00fc g\u00f6sterir.<\/span><\/p>\n

Y\u00fcksek oran, mal ve hizmetlerin sat\u0131n al\u0131nmas\u0131 ile bunlar\u0131n \u00f6denmesi aras\u0131nda nispeten k\u0131sa bir s\u00fcre anlam\u0131na gelir; yani \u015firket faturalar\u0131n\u0131 zaman\u0131nda \u00f6der. D\u00fc\u015f\u00fck bir oran, \u015firketin kronik nakit s\u0131k\u0131nt\u0131s\u0131 oldu\u011funun bir i\u015fareti olabilir. Ayr\u0131ca, nakitinden m\u00fcmk\u00fcn olan maksimum fayday\u0131 elde etmek i\u00e7in faturalar\u0131 \u00f6demeyi geciktirdi\u011fi anlam\u0131na da gelebilir. Bu oran sekt\u00f6rden sekt\u00f6re de\u011fi\u015fiklik g\u00f6stermektedir. Kar\u015f\u0131la\u015ft\u0131rmalar kendi sekt\u00f6r\u00fcn\u00fczde olacakt\u0131r.<\/span><\/p>\n

Duran Varl\u0131k Devir H\u0131z\u0131 (FAT) Oran\u0131<\/span><\/strong><\/h4>\n

Bu oran, bir \u015firketin sat\u0131\u015f \u00fcretmek i\u00e7in duran varl\u0131klar\u0131n\u0131 ne kadar verimli kulland\u0131\u011f\u0131n\u0131 \u00f6l\u00e7er: ne kadar y\u00fcksek olursa o kadar iyi. Bilan\u00e7odan, t\u00fcm maddi duran varl\u0131klar\u0131n toplam\u0131n\u0131 al\u0131n ve bu say\u0131y\u0131 gelir tablosundan br\u00fct sat\u0131\u015flara b\u00f6l\u00fcn.<\/span><\/p>\n

Sabit k\u0131ymet devir sonucu, sabit k\u0131ymetlerdeki 1$ ile 1$’l\u0131k sat\u0131\u015flar aras\u0131ndaki ili\u015fkiyi g\u00f6sterir. D\u00fc\u015f\u00fck bir FAT oran\u0131, y\u00f6netimin asl\u0131nda avantajlardan yararland\u0131\u011f\u0131 anlam\u0131na gelebilir. Varl\u0131klar, en alt sat\u0131ra geri d\u00f6nmek yerine, s\u00fcsl\u00fc binalara ve en yeni bilgisayar ayg\u0131tlar\u0131na gidiyor. Farkl\u0131 end\u00fcstrilerin farkl\u0131 kriterleri vard\u0131r.<\/span><\/p>\n

Toplam Varl\u0131k Devir H\u0131z\u0131 (TAT) Oran\u0131<\/span><\/strong><\/h4>\n

Bu oran, bir \u015firketin varl\u0131klardan ne kadar iyi sat\u0131\u015f \u00fcretti\u011fini \u00f6l\u00e7er. Sabit k\u0131ymet cirosuna benzer ancak mevcut, sabit ve di\u011fer uzun vadeli t\u00fcm varl\u0131klar\u0131 i\u00e7erir. Buradaki y\u00fcksek oran, sat\u0131\u015flar\u0131n, yani pay\u0131n, paydadan \u00f6nemli \u00f6l\u00e7\u00fcde y\u00fcksek oldu\u011funu g\u00f6sterir. Bu, varl\u0131klar\u0131n\u0131z\u0131 iyi y\u00f6netti\u011finiz anlam\u0131na gelir.<\/span><\/p>\n

Stok Devir H\u0131z\u0131 (BT) Oran\u0131<\/span><\/strong><\/h4>\n

Envanter devir oran\u0131, bir \u015firketin envanterini ne s\u0131kl\u0131kla de\u011fi\u015ftirdi\u011fini g\u00f6sterir. Bu, perakende i\u015fletmeleri i\u00e7in \u00f6nemli bir y\u00f6netim performans g\u00f6stergesidir. Envanter y\u0131l i\u00e7inde ne kadar \u00e7ok sat\u0131l\u0131r ve de\u011fi\u015ftirilirse, \u015firketin ba\u015far\u0131l\u0131 olma olas\u0131l\u0131\u011f\u0131 o kadar artar.<\/span><\/p>\n

Ciro, yaln\u0131zca sekt\u00f6rdeki di\u011fer firmalarla veya bir \u015firketin \u00f6nceki ciro oranlar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda anlaml\u0131d\u0131r. Baz\u0131 end\u00fcstrilerde ortalama y\u0131lda bir veya iki tur iken di\u011ferlerinde 10, 20 veya daha fazlad\u0131r. Bir u\u00e7ak bayisi ile bir dondurma d\u00fckkan\u0131n\u0131n cirolar\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131n.<\/span><\/p>\n

\n

Ortalama<\/a> tahsilat s\u00fcresi form\u00fcl\u00fc<\/span>
\nOrtalama tahsilat s\u00fcresi hesaplama Excel<\/span>
\nAlacak Devir H\u0131z\u0131 hesaplama<\/span>
\nMamul Devir H\u0131z\u0131 form\u00fcl\u00fc<\/span>
\nOrtalama stokta kalma s\u00fcresi<\/span>
\nAlacak Devir H\u0131z\u0131 ka\u00e7 olmal\u0131<\/span>
\nOrtalama Ticari Alacaklar<\/span>
\nStokta kalma s\u00fcresi hesaplama<\/span><\/p>\n

\n

Bu hesaplama, stoklar genellikle maliyet bedeli \u00fczerinden ta\u015f\u0131nd\u0131\u011f\u0131ndan, pay olarak sat\u0131lan mal\u0131n maliyetini kullan\u0131r. Form\u00fcl, pay olarak toplam sat\u0131\u015flar\u0131 da kullanabilir; ancak bu, stok devir h\u0131z\u0131n\u0131 belirlemek i\u00e7in yanl\u0131\u015f bir finansal performans testi olabilir.<\/span><\/p>\n

Y\u00fcksek bir stok devir oran\u0131, bir \u015firketin sat\u0131\u015f hacmini s\u00fcrd\u00fcrebilece\u011fini g\u00f6sterir. Stoklar, varl\u0131\u011f\u0131n en az likit bi\u00e7imi oldu\u011fundan, y\u00fcksek bir stok devir oran\u0131 genellikle olumludur. \u00d6te yandan, sekt\u00f6r\u00fcn\u00fcz\u00fcn ortalamas\u0131na k\u0131yasla al\u0131\u015f\u0131lmad\u0131k derecede y\u00fcksek bir oran, eldeki stok yetersiz oldu\u011fu i\u00e7in sat\u0131\u015flar\u0131n\u0131z\u0131 kaybetti\u011finiz anlam\u0131na gelebilir.<\/span><\/p>\n

Net \u0130\u015fletme Sermayesi Envanteri<\/span><\/strong><\/h3>\n

Bu oran, \u015firketin fonlar\u0131n\u0131n ne kadar\u0131n\u0131n envantere ba\u011fl\u0131 oldu\u011funu g\u00f6sterir. Bu say\u0131 sekt\u00f6r ortalamas\u0131na g\u00f6re y\u00fcksekse, i\u015fletmenin elinde \u00e7ok fazla envanter oldu\u011fu anlam\u0131na gelebilir. Potansiyel sat\u0131\u015f f\u0131rsatlar\u0131n\u0131 kaybetmek anlam\u0131na gelmedi\u011fi s\u00fcrece, elinizdeki m\u00fcmk\u00fcn oldu\u011funca az envanterle i\u015finizi y\u00fcr\u00fctmeniz tercih edilir.<\/span><\/p>\n

Bor\u00e7 Oranlar\u0131<\/span><\/strong><\/p>\n

Bor\u00e7 oranlar\u0131, bir firman\u0131n faaliyetlerini finanse etmek i\u00e7in borca \u200b\u200bne \u00f6l\u00e7\u00fcde g\u00fcvendi\u011fini \u00f6l\u00e7er. Bilan\u00e7onun y\u00fck\u00fcml\u00fcl\u00fckler b\u00f6l\u00fcm\u00fcndeki \u00e7e\u015fitli bor\u00e7 t\u00fcrleri, \u00e7e\u015fitli varl\u0131klarla kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r.<\/span><\/p>\n

Bu oranlar, bir \u015firketin performans\u0131ndaki de\u011fi\u015fiklikleri (b\u00fcy\u00fcme veya d\u00fc\u015f\u00fc\u015f) bir d\u00f6nemden di\u011ferine ve bir end\u00fcstri i\u00e7inde kar\u015f\u0131la\u015ft\u0131rmak i\u00e7in kullan\u0131\u015fl\u0131d\u0131r. Bor\u00e7 finansman\u0131n\u0131n uygun kullan\u0131m\u0131ndan gelebilecek g\u00fcce at\u0131fta bulunularak, yayg\u0131n olarak kald\u0131ra\u00e7 oranlar\u0131 olarak da adland\u0131r\u0131l\u0131rlar.<\/span><\/p>\n

Bor\u00e7-Varl\u0131k Oran\u0131<\/span><\/strong><\/p>\n

Bazen basit\u00e7e bor\u00e7 oran\u0131 olarak da bilinen bu oran, bir \u015firketin ne kadar bor\u00e7la finanse edildi\u011fini g\u00f6sterir.<\/span><\/p>\n

Bu oran ne kadar y\u00fcksek olursa, i\u015fletme o kadar fazla d\u0131\u015f alacakl\u0131lar taraf\u0131ndan finanse edilir. Firma daha y\u00fcksek kald\u0131ra\u00e7l\u0131 (bor\u00e7lu) ve alacakl\u0131lar i\u00e7in daha y\u00fcksek bir risk. Genel olarak, bu hesaplama, finansal performans\u0131n \u00f6nceki d\u00f6rt \u00e7eyre\u011fine dayal\u0131 bor\u00e7 oranlar\u0131n\u0131n hesaplanmas\u0131nda k\u0131sa vadeli y\u00fck\u00fcml\u00fcl\u00fckleri (\u00f6rne\u011fin cari bor\u00e7lar) g\u00f6z ard\u0131 eder.<\/span><\/p>\n

Bor\u00e7-\u00d6zkaynak Oran\u0131<\/span><\/strong><\/p>\n

Bu oran, mal sahibinin \u00f6z sermayesine ba\u011flanan borcun y\u00fczdesini \u00f6l\u00e7er. Genellikle, bu hesaplama yaln\u0131zca uzun vadeli bor\u00e7lar\u0131 kullan\u0131r.<\/span>\u00a0Genel bir kural olarak, y\u00fcksek bir bor\u00e7-\u00f6zsermaye oran\u0131, bir firman\u0131n i\u00e7erdi\u011fi t\u00fcm risklerle birlikte daha sermaye yo\u011fun oldu\u011fu anlam\u0131na gelir. Bu say\u0131 y\u00fcksekse \u015firket bor\u00e7 y\u00fck\u00fcn\u00fc azaltman\u0131n yollar\u0131n\u0131 aramak isteyebilir. Y\u00fcksek kald\u0131ra\u00e7l\u0131 \u015firketler, genellikle d\u00fc\u015f\u00fck bor\u00e7\/\u00f6zsermaye oranlar\u0131na sahip \u015firketlere g\u00f6re i\u015f d\u00fc\u015f\u00fc\u015flerine kar\u015f\u0131 daha savunmas\u0131zd\u0131r.<\/span><\/p>\n

Kazan\u0131lan Faiz Zaman\u0131<\/span><\/strong><\/p>\n

Bazen faiz kar\u015f\u0131lama oran\u0131 olarak adland\u0131r\u0131lan kazan\u0131lan zaman faizi, bir \u015firketin kredibilitesini, \u015firketin bor\u00e7 \u00f6demelerini kar\u015f\u0131lama kabiliyetini \u00f6l\u00e7er. Oran, bir \u015firketin y\u0131ll\u0131k bor\u00e7 y\u00fck\u00fcn\u00fcn faizini ka\u00e7 kez \u00f6deyebilece\u011fini g\u00f6sterir. Kazan\u0131lan faiz s\u00fcreleri ne kadar y\u00fcksek olursa, firman\u0131n y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirme olas\u0131l\u0131\u011f\u0131 o kadar y\u00fcksek olur. Payda i\u00e7in, \u00f6nceki d\u00f6rt \u00e7eyre\u011fe ait faiz giderini kullan\u0131n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ortalama Toplama S\u00fcresi (ACP) \u00d6denmemi\u015f g\u00fcn sat\u0131\u015flar\u0131 olarak da bilinen bu oran, bir \u015firketin alacak hesaplar\u0131n\u0131 ne kadar \u00e7abuk nakde \u00e7evirdi\u011fini g\u00f6sterir. Daha d\u00fc\u015f\u00fck bir oran daha iyidir: rakam ne kadar d\u00fc\u015f\u00fckse \u015firket o kadar h\u0131zl\u0131 d\u00f6n\u00fc\u015f\u00fcm sa\u011flar. Bu da \u015firketin m\u00fc\u015fterilerine uzun vadeli faizsiz kredi vermedi\u011fini g\u00f6steriyor. D\u00fc\u015f\u00fck ACP ayn\u0131 zamanda temerr\u00fct riskini de…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9964,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[23933,23934,23935],"tags":[23323,23939,23938,23324,23936,23937,23940,23941],"class_list":["post-10224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ortalama-tahsilat-suresi-formulu","category-ortalama-tahsilat-suresi-hesaplama-excel","category-ortalama-ticari-alacaklar","tag-alacak-devir-hizi-hesaplama","tag-alacak-devir-hizi-kac-olmali","tag-mamul-devir-hizi-formulu","tag-ortalama-stokta-kalma-suresi","tag-ortalama-tahsilat-suresi-formulu","tag-ortalama-tahsilat-suresi-hesaplama-excel","tag-ortalama-ticari-alacaklar","tag-stokta-kalma-suresi-hesaplama"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=10224"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9964"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}