{"id":10811,"date":"2022-08-26T15:59:05","date_gmt":"2022-08-26T12:59:05","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10811"},"modified":"2022-08-26T15:59:05","modified_gmt":"2022-08-26T12:59:05","slug":"operasyon-maliyeti-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/operasyon-maliyeti-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Operasyon Maliyeti \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Transfer Edilen Mallar<\/span><\/strong><\/h3>\n

Proses imalat\u0131nda, baz\u0131 departmanlar her zaman \u00f6nceki departmanlardan k\u0131smen tamamlanm\u0131\u015f mallar\u0131 al\u0131r. \u00d6rne\u011fin, FIFO y\u00f6ntemi alt\u0131nda, kar\u0131\u015ft\u0131rmadan tabletlemeye kadar olan mallar\u0131n transferi 13.000 $ de\u011ferindedir. Bu transfer edilen mallar, m\u00fcteakip prosesin ba\u015f\u0131nda eklenen m\u00fcteakip proses malzemeleri i\u00e7in bir t\u00fcr do\u011frudan malzemedir.<\/span><\/p>\n

Genel yakla\u015f\u0131m, e\u015fde\u011fer birimleri hesaplarken transfer edilen mallar\u0131 ayr\u0131 bir malzeme kategorisi olarak ele almakt\u0131r. B\u00f6ylece, art\u0131k \u00fc\u00e7 \u00fcretim girdisi kategorisine sahibiz: aktar\u0131lan malzemeler, do\u011frudan eklenen malzemeler ve d\u00f6n\u00fc\u015ft\u00fcrme maliyetleri.<\/span><\/p>\n

Estrella Company \u00f6rne\u011fi i\u00e7in, tabletleme, kar\u0131\u015ft\u0131rmadan aktar\u0131lan malzemeleri, toz bir kar\u0131\u015f\u0131m\u0131 al\u0131r; bir ba\u011flay\u0131c\u0131 ve kaplama ekler (do\u011frudan malzemeler); ve tozu tabletlere d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in emek ve ek y\u00fck kullan\u0131r.<\/span><\/p>\n

Aktar\u0131lan mallarla ilgilenirken \u00fc\u00e7 \u00f6nemli noktan\u0131n hat\u0131rlanmas\u0131 gerekir. \u0130lk olarak, bu malzemenin maliyeti, \u00f6nceki departmanda hesaplanan transfer edilen mallar\u0131n maliyetidir. \u0130kincisi, her iki b\u00f6l\u00fcm\u00fcn \u00e7\u0131kt\u0131 \u00f6l\u00e7\u00fcleri aras\u0131nda bire bir ili\u015fki oldu\u011fu varsay\u0131larak, sonraki b\u00f6l\u00fcmde ba\u015flat\u0131lan birimler \u00f6nceki b\u00f6l\u00fcmden aktar\u0131lan birimlere kar\u015f\u0131l\u0131k gelir.<\/span><\/p>\n

\u00dc\u00e7\u00fcnc\u00fcs\u00fc, transfer eden departman\u0131n birimleri, kabul eden departman\u0131n birimlerinden farkl\u0131 \u00f6l\u00e7\u00fclebilir. Bu durumda, ta\u015f\u0131nan mallar ikinci departman taraf\u0131ndan kullan\u0131lan \u00f6l\u00e7\u00fc birimlerine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmelidir.<\/span><\/p>\n

Aktar\u0131lan i\u015fi alan bir departman i\u00e7in proses maliyetlendirmesinin nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 g\u00f6stermek i\u00e7in Estrella Company’nin tabletleme departman\u0131n\u0131 kullanaca\u011f\u0131z. Tabletleme departman\u0131 kar\u0131\u015ft\u0131rmadan bir toz al\u0131r, bir ba\u011flay\u0131c\u0131 ekler, tozu kaplet \u015fekillerine bast\u0131r\u0131r ve ard\u0131ndan tabletleri kaplar.<\/span><\/p>\n

Kar\u0131\u015ft\u0131rma b\u00f6l\u00fcm\u00fcn\u00fcn birimleri ons cinsinden, tabletleme b\u00f6l\u00fcm\u00fcn\u00fcn birimleri ise tablet cinsinden \u00f6l\u00e7\u00fcl\u00fcr. Ons’u tablete d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in ons ve tablet aras\u0131ndaki ili\u015fkiyi bilmemiz gerekir. Ba\u011flay\u0131c\u0131 madde i\u015flemin ba\u015f\u0131nda eklenir ve malzemenin ons miktar\u0131n\u0131 y\u00fczde 10 art\u0131r\u0131r.<\/span><\/p>\n

Bu yeni kar\u0131\u015f\u0131m\u0131n her onsu daha sonra d\u00f6rt tablete d\u00f6n\u00fc\u015f\u00fcr. Bu nedenle, aktar\u0131lan malzemeyi yeni \u00e7\u0131kt\u0131 \u00f6l\u00e7\u00fcs\u00fcne d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in \u00f6nce 1,1 ile \u00e7arpmam\u0131z ve ard\u0131ndan d\u00f6rt ile \u00e7arpmam\u0131z veya buna e\u015fde\u011fer olarak, aktar\u0131lan birimleri 4.4 ile \u00e7arpmam\u0131z gerekir.<\/span><\/p>\n

\u015eimdi Estrella Company i\u00e7in Ekim ay\u0131n\u0131 ele alal\u0131m ve dikkatimizi tabletleme departman\u0131na odaklayal\u0131m. Estrella Company’nin a\u011f\u0131rl\u0131kl\u0131 ortalama y\u00f6ntemini kulland\u0131\u011f\u0131n\u0131 varsayaca\u011f\u0131z. Tabletleme b\u00f6l\u00fcm\u00fc i\u00e7in Ekim ay\u0131 maliyet ve \u00fcretim verileri verilmi\u015ftir.<\/span><\/p>\n

Ekim ay\u0131 i\u00e7in aktar\u0131lan maliyetin, kar\u0131\u015ft\u0131rma departman\u0131n\u0131n aktar\u0131lan maliyeti oldu\u011funa dikkat edin. (kar\u0131\u015ft\u0131rma b\u00f6l\u00fcm\u00fcn\u00fcn 13.200 $’a mal olan 60.000 ons toz aktard\u0131\u011f\u0131n\u0131 g\u00f6sterir.) Ayr\u0131ca tabletleme b\u00f6l\u00fcm\u00fcn\u00fcn \u00e7\u0131kt\u0131s\u0131n\u0131n tabletlerle \u00f6l\u00e7\u00fcld\u00fc\u011f\u00fcne dikkat edin. Veriler g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, tabletleme departman\u0131 i\u00e7in i\u015flem maliyetinin be\u015f ad\u0131m\u0131 g\u00f6sterilebilir.<\/span><\/p>\n

Ad\u0131m 1: Fiziksel Ak\u0131\u015f Takvimi<\/span><\/strong><\/p>\n

Tabletleme b\u00f6l\u00fcm\u00fc i\u00e7in fiziksel bir ak\u0131\u015f \u00e7izelgesi olu\u015ftururken, kar\u0131\u015ft\u0131rma b\u00f6l\u00fcm\u00fcne olan ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.<\/span><\/p>\n

Ad\u0131m 2: E\u015fde\u011fer Birimlerin Hesaplanmas\u0131<\/span><\/strong><\/p>\n

A\u011f\u0131rl\u0131kl\u0131 ortalama y\u00f6ntemi kullan\u0131larak e\u015fde\u011fer \u00fcretim birimlerinin hesaplanmas\u0131 g\u00f6sterilmi\u015ftir. Kar\u0131\u015ft\u0131rmadan aktar\u0131lan mallar\u0131n, s\u00fcrecin ba\u015f\u0131nda eklenen malzemeler olarak i\u015flem g\u00f6rd\u00fc\u011f\u00fcne dikkat edin. Aktar\u0131lan malzemeler, s\u00fcrecin ba\u015f\u0131nda eklendikleri i\u00e7in her zaman y\u00fczde 100 eksiksizdir.<\/span><\/p>\n

\n

\u00dcretim<\/a> maliyeti Nas\u0131l d\u00fc\u015f\u00fcr\u00fcl\u00fcr<\/span>
\nF\u0131rsat maliyeti Nedir<\/span>
\nPersonel maliyetleri nas\u0131l d\u00fc\u015f\u00fcr\u00fcl\u00fcr<\/span>
\nMaliyet azaltma y\u00f6ntemleri<\/span>
\nMaliyet d\u00fc\u015f\u00fc\u015f\u00fc odakl\u0131 ileti\u015fim neyi ifade eder<\/span>
\n\u0130\u015eLETME maliyeti<\/span>
\nMaliyet AZALTMA \u00f6rnekleri<\/span>
\nMaliyet d\u00fc\u015f\u00fcrmek<\/span><\/p>\n

\n

Ad\u0131m 3: Birim Maliyetlerin Hesaplanmas\u0131<\/span><\/strong><\/p>\n

Birim maliyet, her bir girdi kategorisi i\u00e7in birim maliyet hesaplanarak hesaplan\u0131r.<\/span><\/p>\n

Ad\u0131m 4: Stoklar\u0131n De\u011ferlemesi<\/span><\/strong><\/p>\n

Aktar\u0131lan mallar\u0131n maliyeti, basit\u00e7e, tamamlanan mallarla \u00e7arp\u0131lan birim maliyettir.<\/span><\/p>\n

Sonraki bir departman i\u00e7in analizde ortaya \u00e7\u0131kan tek ek komplikasyon, transfer edilen kategorinin varl\u0131\u011f\u0131d\u0131r. Az \u00f6nce g\u00f6sterdi\u011fimiz gibi, bu kategoriyi ele almak, di\u011fer herhangi bir kategoriyi ele almaya benzer.<\/span><\/p>\n

Ancak, bu \u00f6zel malzeme t\u00fcr\u00fcn\u00fcn cari maliyetinin \u00f6nceki s\u00fcre\u00e7ten aktar\u0131lan birimlerin maliyeti oldu\u011funu ve aktar\u0131lan birimlerin ba\u015flat\u0131lm\u0131\u015f birimler oldu\u011funu (\u00e7\u0131kt\u0131 \u00f6l\u00e7\u00fcm\u00fcndeki herhangi bir farka g\u00f6re ayarlanm\u0131\u015f) unutmay\u0131n.<\/span><\/p>\n

Operasyon Maliyeti<\/span><\/strong><\/h3>\n

T\u00fcm imalat firmalar\u0131n\u0131n saf i\u015f \u00fcretim ortam\u0131 veya saf s\u00fcre\u00e7 \u00fcretim ortam\u0131 yoktur. Baz\u0131 imalat firmalar\u0131 hem i\u015f hem de s\u00fcre\u00e7 ortamlar\u0131n\u0131n \u00f6zelliklerine sahiptir. Bu hibrit ortamlardaki firmalar genellikle toplu \u00fcretim s\u00fcre\u00e7lerini kullan\u0131r. Parti \u00fcretim s\u00fcre\u00e7leri, bir\u00e7ok y\u00f6nden ayn\u0131 olan ancak di\u011ferlerinde farkl\u0131l\u0131k g\u00f6steren farkl\u0131 \u00fcr\u00fcn partileri \u00fcretir.<\/span><\/p>\n

\u00d6zellikle, bir\u00e7ok firma, d\u00f6n\u00fc\u015f\u00fcm girdilerinde hemen hemen ayn\u0131 talepleri ancak do\u011frudan malzeme girdilerinde farkl\u0131 talepleri olan \u00fcr\u00fcnler \u00fcretmektedir. Bu nedenle, d\u00f6n\u00fc\u015ft\u00fcrme faaliyetleri benzer veya ayn\u0131d\u0131r, ancak kullan\u0131lan do\u011frudan malzemeler \u00f6nemli \u00f6l\u00e7\u00fcde farkl\u0131d\u0131r.<\/span><\/p>\n

\u00d6rne\u011fin, kutu turta dolgusu \u00fcretmek i\u00e7in gereken d\u00f6n\u00fc\u015ft\u00fcrme faaliyetleri elmal\u0131 veya vi\u015fneli turta dolgusu i\u00e7in temelde ayn\u0131d\u0131r, ancak do\u011frudan malzemelerin maliyeti \u00f6nemli \u00f6l\u00e7\u00fcde farkl\u0131l\u0131k g\u00f6sterebilir.<\/span><\/p>\n

Benzer \u015fekilde, kad\u0131n etekleri i\u00e7in yap\u0131lan d\u00f6n\u00fc\u015f\u00fcm faaliyetleri ayn\u0131 olabilir, ancak do\u011frudan malzemelerin maliyeti, kullan\u0131lan kuma\u015f\u0131n do\u011fas\u0131na ba\u011fl\u0131 olarak (\u00f6rne\u011fin y\u00fcne kar\u015f\u0131 polyester) \u00f6nemli \u00f6l\u00e7\u00fcde farkl\u0131l\u0131k g\u00f6sterebilir.<\/span><\/p>\n

Giysi, tekstil, ayakkab\u0131 ve g\u0131da end\u00fcstrileri, toplu \u00fcretimin ger\u00e7ekle\u015febilece\u011fi \u00f6rneklerdir. Bu firmalar i\u00e7in genellikle operasyon maliyeti olarak bilinen bir maliyetlendirme sistemi benimsenir.<\/span><\/p>\n

Operasyon Maliyetlendirmesinin Temelleri<\/span><\/strong><\/h3>\n

Operasyon maliyeti, homojen \u00fcr\u00fcn partilerine uygulanan i\u015f emri ve s\u00fcre\u00e7 maliyetlendirme prosed\u00fcrlerinin bir kar\u0131\u015f\u0131m\u0131d\u0131r. Bu maliyetlendirme sistemi, do\u011frudan malzeme maliyetlerini partilere atamak i\u00e7in i\u015f emri prosed\u00fcrlerini ve d\u00f6n\u00fc\u015ft\u00fcrme maliyetlerini atamak i\u00e7in s\u00fcre\u00e7 prosed\u00fcrlerini kullan\u0131r.<\/span><\/p>\n

Her parti farkl\u0131 dozlarda do\u011frudan malzeme kulland\u0131\u011f\u0131ndan, ancak bireysel s\u00fcre\u00e7lerin (genellikle operasyonlar olarak adland\u0131r\u0131l\u0131r) d\u00f6n\u00fc\u015ft\u00fcrme kaynaklar\u0131 \u00fczerinde ayn\u0131 talepleri yerine getirdi\u011fi i\u00e7in hibrit bir maliyetleme yakla\u015f\u0131m\u0131 kullan\u0131l\u0131r. Farkl\u0131 partiler farkl\u0131 operasyonlardan ge\u00e7ebilse de, ayn\u0131 s\u00fcre\u00e7 i\u00e7in d\u00f6n\u00fc\u015ft\u00fcrme aktiviteleri talepleri partiler aras\u0131nda farkl\u0131l\u0131k g\u00f6stermez.<\/span><\/p>\n

\u0130\u015f emirleri, her parti i\u00e7in \u00fcretim maliyetlerini toplamak i\u00e7in kullan\u0131l\u0131r. \u0130\u015f emirleri de \u00fcretimi ba\u015flatmak i\u00e7in kullan\u0131l\u0131r. Her partinin maliyetlerini ba\u015flatmak ve izlemek i\u00e7in i\u015f emirlerini kullanmak, bir i\u015f maliyetlendirme \u00f6zelli\u011fidir.<\/span><\/p>\n

Ancak, farkl\u0131 partilerin tekil \u00fcr\u00fcnleri ayn\u0131 i\u015flemden ge\u00e7erken ayn\u0131 d\u00f6n\u00fc\u015ft\u00fcrme kaynaklar\u0131n\u0131 t\u00fcketti\u011finden, her \u00fcr\u00fcn (parti \u00fcyeli\u011finden ba\u011f\u0131ms\u0131z olarak) tek bir homojen birim olarak ele al\u0131nabilir. Bu son \u00f6zellik, bir s\u00fcre\u00e7 maliyetlendirme \u00f6zelli\u011fidir ve d\u00f6n\u00fc\u015ft\u00fcrme maliyetlerinin atanmas\u0131n\u0131 basitle\u015ftirmek i\u00e7in kullan\u0131labilir.<\/span><\/p>\n

Malzeme talep formlar\u0131, direkt malzeme, miktar ve fiyatlar ile i\u015f emri numaras\u0131n\u0131 belirlemek i\u00e7in kullan\u0131l\u0131r. Kaynak belge olarak malzeme talep formu kullan\u0131larak, do\u011frudan malzemelerin maliyeti i\u015f emri sayfas\u0131na kaydedilir. D\u00f6n\u00fc\u015ft\u00fcrme maliyetleri, s\u00fcre\u00e7 taraf\u0131ndan toplan\u0131r ve \u00f6nceden belirlenmi\u015f bir d\u00f6n\u00fc\u015ft\u00fcrme oran\u0131 kullan\u0131larak \u00fcr\u00fcnlere atan\u0131r (kavram olarak \u00f6nceden belirlenmi\u015f genel gider oranlar\u0131yla ayn\u0131d\u0131r).<\/span><\/p>\n

D\u00f6n\u00fc\u015ft\u00fcrme maliyetleri her departman i\u00e7in b\u00fct\u00e7elenir ve do\u011frudan \u00e7al\u0131\u015fma saatleri veya makine saatleri gibi birim tabanl\u0131 bir etkinlik s\u00fcr\u00fcc\u00fcs\u00fc kullan\u0131larak her departman (s\u00fcre\u00e7) i\u00e7in tek bir d\u00f6n\u00fc\u015ft\u00fcrme oran\u0131 hesaplan\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Transfer Edilen Mallar Proses imalat\u0131nda, baz\u0131 departmanlar her zaman \u00f6nceki departmanlardan k\u0131smen tamamlanm\u0131\u015f mallar\u0131 al\u0131r. \u00d6rne\u011fin, FIFO y\u00f6ntemi alt\u0131nda, kar\u0131\u015ft\u0131rmadan tabletlemeye kadar olan mallar\u0131n transferi 13.000 $ de\u011ferindedir. Bu transfer edilen mallar, m\u00fcteakip prosesin ba\u015f\u0131nda eklenen m\u00fcteakip proses malzemeleri i\u00e7in bir t\u00fcr do\u011frudan malzemedir. Genel yakla\u015f\u0131m, e\u015fde\u011fer birimleri hesaplarken transfer edilen mallar\u0131 ayr\u0131 bir malzeme…
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":[26302,26303,26301],"tags":[23982,26306,26307,16434,26308,24042,26305,26304],"class_list":["post-10811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maliyet-azaltma-yontemleri","category-maliyet-dususu-odakli-iletisim-neyi-ifade-eder","category-uretim-maliyeti-nasil-dusurulur","tag-firsat-maliyeti-nedir","tag-isletme-maliyeti","tag-maliyet-azaltma-ornekleri","tag-maliyet-azaltma-yontemleri","tag-maliyet-dusurmek","tag-maliyet-dususu-odakli-iletisim-neyi-ifade-eder","tag-personel-maliyetleri-nasil-dusurulur","tag-uretim-maliyeti-nasil-dusurulur"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10811","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=10811"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10811\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10303"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}