{"id":10653,"date":"2022-08-02T10:04:05","date_gmt":"2022-08-02T07:04:05","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10653"},"modified":"2022-08-02T10:04:05","modified_gmt":"2022-08-02T07:04:05","slug":"emeklilik-maliyeti-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/emeklilik-maliyeti-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Emeklilik Maliyeti \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

EMEKL\u0130L\u0130K MUHASEBES\u0130NE GENEL BAKI\u015e<\/span><\/strong><\/h3>\n

Temel \u00d6rnek<\/span><\/strong><\/p>\n

Bu b\u00f6l\u00fcm, tan\u0131mlanm\u0131\u015f fayda planlar\u0131na odaklanmaya devam ediyor ve kavramlar\u0131 bir \u00f6rnek \u00fczerinden geli\u015ftiriyorum. Nittany Fireworks, Red adl\u0131 bir \u00e7al\u0131\u015fanla faaliyetlerine ba\u015flar. Y\u00f6netim, Red’e uygun tazminat art\u0131 tan\u0131mlanm\u0131\u015f bir emeklilik maa\u015f\u0131 paketi sunar. Firma, Red’in be\u015f y\u0131l \u00e7al\u0131\u015faca\u011f\u0131n\u0131, emekli olaca\u011f\u0131n\u0131 ve ard\u0131ndan be\u015f y\u0131l daha ya\u015fayaca\u011f\u0131n\u0131 tahmin ediyor.<\/span><\/p>\n

Bu tahminler, \u015firketin vaat edilen emekli maa\u015f\u0131 i\u00e7in kendisine ne kadar bor\u00e7lu olaca\u011f\u0131n\u0131 tahmin edebilmesi ve i\u015fletmeye maliyetini tahmin edebilmesi i\u00e7in yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

Red, emeklilik s\u00fcresince her y\u0131l\u0131n sonunda 1.000 dolar alacak.16 Ayr\u0131ca, Nittany Fireworks emeklilik y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in y\u00fczde 6’l\u0131k bir faiz oran\u0131 ve emeklilik varl\u0131klar\u0131ndan y\u00fczde 10 kazanabilece\u011fini tahmin ediyor. Nittany Fireworks’\u00fcn finansman politikas\u0131, Red’in \u015firket i\u00e7in \u00e7al\u0131\u015ft\u0131\u011f\u0131 her y\u0131l\u0131n sonunda 2.000 $ katk\u0131da bulunmakt\u0131r.<\/span><\/p>\n

Hizmet maliyeti, \u00e7al\u0131\u015fan\u0131n \u015firkette \u00e7al\u0131\u015fmas\u0131 ve emekli olduktan sonra emekli maa\u015f\u0131 almas\u0131 nedeniyle i\u015fverene yapt\u0131\u011f\u0131 maliyettir.<\/span><\/p>\n

Nittany Fireworks s\u00f6z konusu oldu\u011funda, Red’in \u00e7al\u0131\u015ft\u0131\u011f\u0131 her y\u0131l i\u00e7in \u015firket, emeklilik s\u00fcresince ona y\u0131lda 1.000 dolar \u00f6demelidir ve bunun be\u015f y\u0131l s\u00fcrece\u011fini varsay\u0131yoruz. Bu nakit ak\u0131\u015flar\u0131 \u015femaland\u0131r\u0131lm\u0131\u015ft\u0131r. Bu diyagram, \u00e7al\u0131\u015fan\u0131n firmada \u00e7al\u0131\u015fmaya ba\u015flad\u0131\u011f\u0131 t = \u22125 zaman\u0131ndan (“emeklili\u011fe kadar be\u015f y\u0131l” olarak okuyun), \u00e7al\u0131\u015fan\u0131n \u00f6lece\u011fi t = 5 (“emeklilik sonras\u0131 be\u015f y\u0131l”) zaman\u0131na kadar \u00e7al\u0131\u015f\u0131r.<\/span><\/p>\n

G\u00f6sterildi\u011fi gibi, emeklilik s\u0131ras\u0131nda her y\u0131l i\u00e7in bir tane olmak \u00fczere be\u015f nakit ak\u0131\u015f\u0131 vard\u0131r. Bu nakit ak\u0131\u015flar\u0131 s\u0131radan bir y\u0131ll\u0131k geliri olu\u015fturur. Nittany Fireworks, y\u00fczde 6’l\u0131k bir faiz oran\u0131yla bu \u015fimdiki de\u011feri 4.212$ olarak hesaplayacakt\u0131r. Ancak bu \u015fimdiki de\u011fer, t = 0 oldu\u011funda Red’in emekli oldu\u011fu tarih itibariyledir.<\/span><\/p>\n

Nittany Fireworks, t = -4 ile biten y\u0131l i\u00e7in gelir tablosunu haz\u0131rlad\u0131\u011f\u0131nda, bu tutar\u0131 d\u00f6rt y\u0131l daha geriye iskonto etmesi gerekecektir. 4.212$’\u0131 tek bir toplam olarak ele al\u0131n ve d\u00f6rt y\u0131l geriye y\u00fczde 6’dan iskonto edin ve \u015fimdiki de\u011fer 3.337$’d\u0131r; bu, o y\u0131l i\u00e7in hizmet maliyetidir.<\/span><\/p>\n

Red ikinci bir y\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131nda, emeklilik s\u0131ras\u0131nda her y\u0131l ikinci bir 1.000 $’l\u0131k ba\u015fka bir emeklilik maa\u015f\u0131 alacak. Gelecek y\u0131l i\u00e7in hizmet maliyetini elde etmek i\u00e7in, Nittany Fireworks 4.212$’\u0131 t = -3 ile biten y\u0131la geri indirecek, dolay\u0131s\u0131yla \u015fimdiki de\u011fer 3.537$ olacakt\u0131r. Benzer \u015fekilde, Nittany Fireworks, Red’in \u00fc\u00e7\u00fcnc\u00fc, d\u00f6rd\u00fcnc\u00fc ve be\u015finci y\u0131llar\u0131n\u0131n hizmet maliyetinin 3.749$, 3.974$ ve 4.212$ oldu\u011funu tespit eder.<\/span><\/p>\n

\u00d6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, g\u00fcn\u00fcm\u00fcz \u015fartlar\u0131nda ticari i\u015fletmenin \u00e7al\u0131\u015fan\u0131n emekli maa\u015f\u0131 i\u00e7in ne kadar \u00f6demek zorunda kalaca\u011f\u0131n\u0131 \u00f6l\u00e7er. \u00d6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve hizmet maliyeti, i\u015fletme, emeklilik tarihindeki ola\u011fan y\u0131ll\u0131k gelirin bug\u00fcnk\u00fc de\u011ferini ve ard\u0131ndan bu tutar\u0131n her iki yap\u0131 i\u00e7in bug\u00fcnk\u00fc de\u011ferini belirledi\u011fi \u00f6l\u00e7\u00fcde benzerdir.<\/span><\/p>\n

\u00d6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, hizmet maliyetinden farkl\u0131d\u0131r, \u00e7\u00fcnk\u00fc hizmet maliyeti, yaln\u0131zca o y\u0131l\u0131n emeklilik taahh\u00fctleri \u00fczerindeki etkisini \u00f6l\u00e7erken, \u00f6ng\u00f6r\u00fclen y\u00fck\u00fcml\u00fcl\u00fck, \u00e7al\u0131\u015fanlar\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 t\u00fcm y\u0131llar\u0131n k\u00fcm\u00fclatif etkisini de\u011ferlendirir.<\/span><\/p>\n

\n

EMEKL\u0130 SGK maliyeti<\/a> 2022<\/span>
\ni\u0307\u015f\u00e7i maliyeti<\/span>
\nasgari \u00fccret 2022<\/span>
\ni\u015f\u00e7i emekli maa\u015f\u0131 hesaplama robotu<\/span>
\nEmekli \u00c7al\u0131\u015fan bordro HESAPLAMA. 2022<\/span>
\nt\u00fcrkiye asgari \u00fccret<\/span>
\nsgdp oran\u0131<\/span>
\nasgari \u00fccret sigorta primi<\/span><\/p>\n

\n

Red’in ikinci \u00e7al\u0131\u015fma y\u0131l\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcn. Hizmet maliyeti, emeklilik s\u0131ras\u0131nda alaca\u011f\u0131 y\u0131ll\u0131k 1.000 ABD Dolar\u0131n\u0131n \u015fimdiki de\u011ferini \u00f6l\u00e7er ve bu hizmet maliyeti 3.537 ABD Dolar\u0131d\u0131r.<\/span><\/p>\n

\u00d6ng\u00f6r\u00fclen sosyal yard\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc \u00f6l\u00e7mek i\u00e7in, Red’in Nittany Fireworks i\u00e7in iki y\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131 ve emeklilik s\u0131ras\u0131nda her y\u0131l ona y\u0131lda 1.000 dolar kazand\u0131rd\u0131\u011f\u0131 i\u00e7in emeklilik s\u0131ras\u0131nda y\u0131lda 2.000 dolar alaca\u011f\u0131n\u0131 anlamal\u0131y\u0131z.<\/span><\/p>\n

\u00d6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, be\u015f y\u0131l boyunca y\u0131ll\u0131k 2.000 $’l\u0131k bir bug\u00fcnk\u00fc de\u011ferdir ve bu bug\u00fcnk\u00fc de\u011fer, t = 0 an\u0131nda 8.424 $’d\u0131r. Bunu, t = -3 zaman\u0131nda sona eren mali tablolar i\u00e7in iskonto edersek, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc 7.074 $’d\u0131r. .<\/span><\/p>\n

Bunu hesaplamak i\u00e7in kolay bir k\u0131sayol, \u00e7al\u0131\u015f\u0131lan y\u0131l say\u0131s\u0131n\u0131 cari y\u0131l\u0131n hizmet maliyetiyle \u00e7arpmakt\u0131r (2 kere 3.537$, 7.074$’a e\u015fittir). Benzer \u015fekilde, \u00f6n\u00fcm\u00fczdeki \u00fc\u00e7 y\u0131l i\u00e7in \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u0131ras\u0131yla 11.247 $, 15.896 $ ve 21.062 $’d\u0131r.<\/span><\/p>\n

Bu temel emeklilik \u00f6rne\u011fini, g\u00f6sterildi\u011fi gibi di\u011fer bile\u015fenleri ekleyerek tamamlayal\u0131m. Hizmet maliyetlerini ve \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fcklerini zaten hesaplad\u0131k ve bunlar\u0131 bu sergideki hizmet maliyeti s\u00fctununa ve \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u00fctununa kopyal\u0131yoruz.<\/span><\/p>\n

Faiz maliyeti, faiz oran\u0131 ile y\u0131l\u0131n ba\u015f\u0131nda \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn \u00e7arp\u0131m\u0131d\u0131r. Bu durumda bu miktarlar\u0131n y\u00fczde 6 kat\u0131d\u0131r. \u00d6rne\u011fin, ikinci y\u0131l i\u00e7in faiz maliyeti 200$ i\u00e7in 3,337$ \u00e7arp\u0131 y\u00fczde 6’d\u0131r. Plan varl\u0131klar\u0131n\u0131n beklenen getirisi, y\u0131l ba\u015f\u0131ndaki plan varl\u0131klar\u0131n\u0131n y\u00fczde 10 kat\u0131d\u0131r.<\/span><\/p>\n

Nittany Fireworks’\u00fcn ikinci y\u0131l\u0131 i\u00e7in, miktar 2.000$’\u0131n y\u00fczde 10’u veya 200$’d\u0131r. (Hizmet maliyeti ile plan varl\u0131klar\u0131n\u0131n getirisinin e\u015fit olmas\u0131, bu \u00f6rne\u011fin bir eseridir, buna \u00f6zel bir \u015fey okumay\u0131n.) Net emeklilik maliyeti, y\u0131l i\u00e7in hizmet maliyeti art\u0131 faiz maliyeti eksi beklenen getiridir. varl\u0131klar\u0131 planlay\u0131n. \u00d6rne\u011fin, ikinci y\u0131lda, net emeklilik maliyeti 3.537$ art\u0131 200$ eksi 200$, 3.537$’d\u0131r. Bu tutar gelir tablosunda g\u00f6sterilir.<\/span><\/p>\n

Bu \u00f6rnekte fon, varsay\u0131ma g\u00f6re 2.000 $ ‘d\u0131r. Uygulamada, y\u00f6neticiler en az ERISA’n\u0131n gerektirdi\u011fi kadar oldu\u011fu s\u00fcrece istedikleri her \u015feye katk\u0131da bulunabilirler.19 \u00d6n \u00f6demeli emeklilik maliyeti (bir varl\u0131k hesab\u0131) veya tahakkuk eden emeklilik maliyeti (bor\u00e7 hesab\u0131), \u00f6nceki bakiye eksidir. net emeklilik maliyeti art\u0131 fon.<\/span><\/p>\n

Bu tutar\u0131n pozitif olmas\u0131 durumunda pe\u015fin \u00f6denen emeklilik maliyeti, negatif olmas\u0131 durumunda ise tahakkuk eden emeklilik maliyetidir. \u0130kinci y\u0131lda, (1.337 $) \u00f6nceki bakiye eksi 3.537 $’l\u0131k net emeklilik maliyeti art\u0131 2.000 $’l\u0131k finansman olarak $(2.874) elde ederiz. Bu tutar, bilan\u00e7oda pozitif oldu\u011funda varl\u0131k, negatif oldu\u011funda ise bor\u00e7 olarak g\u00f6sterildi\u011finden, Nittany Fireworks’\u00fcn 2.874 $’l\u0131k borcu vard\u0131r.<\/span><\/p>\n

Plan varl\u0131klar\u0131, \u00f6nceki bakiye art\u0131 plan varl\u0131klar\u0131n\u0131n beklenen getirisi art\u0131 herhangi bir ek finansmana e\u015fittir. \u0130kinci y\u0131l i\u00e7in, 2.000$’l\u0131k bir \u00f6nceki bakiyemiz art\u0131 200$’l\u0131k getiri art\u0131 2.000$’l\u0131k ek finansman, 4.200$’l\u0131k yeni bir bakiyemiz var. Bu noktada, hesaplamalar\u0131m\u0131z \u00fczerinde dahili bir kontrol var. \u00d6n \u00f6demeli emeklilik maliyeti veya tahakkuk eden emeklilik maliyeti, plan varl\u0131klar\u0131 eksi \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne e\u015fit olmal\u0131d\u0131r.<\/span><\/p>\n

Bu kalemler emeklilik muhasebesini anlamak i\u00e7in \u00f6nemli olmakla birlikte, bunlardan sadece ikisi mali tablolara al\u0131nmaktad\u0131r. Net emeklilik maliyeti veya emeklilik gideri, bile\u015fenleri dipnotlarda a\u00e7\u0131klanmakla birlikte gelir tablosunda yer al\u0131r.<\/span><\/p>\n

\u00d6n \u00f6demeli bir emeklilik bedeli varsa bilan\u00e7onun aktif b\u00f6l\u00fcm\u00fcne gider; tahakkuk eden bir emeklilik maliyeti varsa bilan\u00e7onun y\u00fck\u00fcml\u00fcl\u00fck b\u00f6l\u00fcm\u00fcne gelir. Bu varl\u0131k veya y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olu\u015fturan unsurlar da dipnotlarda a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

EMEKL\u0130L\u0130K MUHASEBES\u0130NE GENEL BAKI\u015e Temel \u00d6rnek Bu b\u00f6l\u00fcm, tan\u0131mlanm\u0131\u015f fayda planlar\u0131na odaklanmaya devam ediyor ve kavramlar\u0131 bir \u00f6rnek \u00fczerinden geli\u015ftiriyorum. Nittany Fireworks, Red adl\u0131 bir \u00e7al\u0131\u015fanla faaliyetlerine ba\u015flar. Y\u00f6netim, Red’e uygun tazminat art\u0131 tan\u0131mlanm\u0131\u015f bir emeklilik maa\u015f\u0131 paketi sunar. Firma, Red’in be\u015f y\u0131l \u00e7al\u0131\u015faca\u011f\u0131n\u0131, emekli olaca\u011f\u0131n\u0131 ve ard\u0131ndan be\u015f y\u0131l daha ya\u015fayaca\u011f\u0131n\u0131 tahmin ediyor. Bu…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10303,"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":[25731,25729,25730],"tags":[25734,25739,25736,25732,25735,25733,25738,25737],"class_list":["post-10653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asgari-ucret-sigorta-primi","category-emekli-sgk-maliyeti-2022","category-isci-emekli-maasi-hesaplama-robotu","tag-asgari-ucret-2022","tag-asgari-ucret-sigorta-primi","tag-emekli-calisan-bordro-hesaplama-2022","tag-emekli-sgk-maliyeti-2022","tag-isci-emekli-maasi-hesaplama-robotu","tag-isci-maliyeti","tag-sgdp-orani","tag-turkiye-asgari-ucret"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t