{"id":10829,"date":"2022-08-28T13:43:56","date_gmt":"2022-08-28T10:43:56","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10829"},"modified":"2022-08-28T13:43:56","modified_gmt":"2022-08-28T10:43:56","slug":"agirlikli-ortalama-yontemi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/agirlikli-ortalama-yontemi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"A\u011f\u0131rl\u0131kl\u0131 Ortalama Y\u00f6ntemi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

A\u011f\u0131rl\u0131kl\u0131 Ortalama Y\u00f6ntemi<\/span><\/strong><\/h3>\n

Fiziksel birimler y\u00f6nteminde kar\u015f\u0131la\u015f\u0131lan zorluklar\u0131n \u00fcstesinden gelmek i\u00e7in a\u011f\u0131rl\u0131k fakt\u00f6rleri atanabilir. Bu a\u011f\u0131rl\u0131k fakt\u00f6rleri, kullan\u0131lan malzeme miktar\u0131, \u00fcretim zorlu\u011fu, t\u00fcketilen zaman, kullan\u0131lan emek t\u00fcr\u00fcndeki farkl\u0131l\u0131k ve birim boyutu gibi \u00e7e\u015fitli unsurlar\u0131 i\u00e7erebilir.<\/span><\/p>\n

Bu fakt\u00f6rler ve g\u00f6reli a\u011f\u0131rl\u0131klar\u0131 genellikle a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc diyebilece\u011fimiz tek bir de\u011ferde birle\u015ftirilir. Konserve end\u00fcstrisinde, temel bir durumun hesaplanmas\u0131nda a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc kullan\u0131l\u0131r.<\/span><\/p>\n

A\u011f\u0131rl\u0131k fakt\u00f6rlerinin kullan\u0131m\u0131na bir \u00f6rnek konserve end\u00fcstrisinde bulunur.3 Her bir kasaya ortak maliyetlerin tahsis edilmesi amac\u0131yla farkl\u0131 b\u00fcy\u00fckl\u00fckteki \u015feftali kasalar\u0131n\u0131 tek tip bir boyuta d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in bir t\u00fcr a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc kullan\u0131l\u0131r.<\/span><\/p>\n

Bu nedenle, temel bir kasa 21\/2 kutu boyutunda 24 kutu \u015feftali i\u00e7eriyorsa, bu kasaya 1.0 a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc atan\u0131r. 303 boyutunda 24 kutulu bir kutu (21\/2 kutu boyutunun kabaca yar\u0131s\u0131 kadar kutu) 0,57 a\u011f\u0131rl\u0131k al\u0131r ve bu b\u00f6yle devam eder. A\u011f\u0131rl\u0131k fakt\u00f6rleri kullan\u0131larak t\u00fcm dava t\u00fcrleri temel davalara d\u00f6n\u00fc\u015ft\u00fcr\u00fcld\u00fc\u011f\u00fcnde, fiziksel birimler y\u00f6ntemine g\u00f6re ortak maliyetler da\u011f\u0131t\u0131labilir.<\/span><\/p>\n

\u015eeftalilere ayr\u0131ca dereceye g\u00f6re a\u011f\u0131rl\u0131k fakt\u00f6rleri atanabilir (\u00f6rne\u011fin, fantezi, se\u00e7im, standart ve turta). Standart notun a\u011f\u0131rl\u0131\u011f\u0131 1.00 ise, daha iyi notlar daha a\u011f\u0131r ve pasta notu daha az a\u011f\u0131rl\u0131kl\u0131d\u0131r.<\/span><\/p>\n

\u00d6rne\u011fin, bir \u015feftali konservesi fabrikas\u0131n\u0131n 5.000 dolarl\u0131k \u015feftali sat\u0131n ald\u0131\u011f\u0131n\u0131 varsayal\u0131m; bunlar\u0131 fantezi, se\u00e7im, standart ve pasta kalitesi olarak s\u0131n\u0131fland\u0131r\u0131r; ve sonra her s\u0131n\u0131fta kutular. Derece, vaka say\u0131s\u0131 ve a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc ile ilgili a\u015fa\u011f\u0131daki veriler ge\u00e7erlidir.<\/span><\/p>\n

Vaka say\u0131s\u0131n\u0131 a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc ile \u00e7arparak, a\u011f\u0131rl\u0131kl\u0131 vaka say\u0131s\u0131n\u0131 elde ederiz. Daha sonra, her bir s\u0131n\u0131f i\u00e7in a\u011f\u0131rl\u0131kl\u0131 durum y\u00fczdesi elde edildi\u011finde ve ortak maliyetle \u00e7arp\u0131larak, tahsis edilen ortak maliyeti elde etmek i\u00e7in fiziksel birimler y\u00f6ntemi uygulanabilir.<\/span><\/p>\n

Etki, daha \u00e7ok arzu edilen \u015feftalileri temsil ettikleri i\u00e7in, ortak maliyetin nispeten daha fazlas\u0131n\u0131 fantezi ve se\u00e7im derecelerine tahsis etmektir. Turta dereceli \u015feftaliler, ezilmi\u015f \u015feftalilerden elde edilen iyi par\u00e7alar ve par\u00e7alar nispeten daha az arzu edilir ve daha d\u00fc\u015f\u00fck bir a\u011f\u0131rl\u0131\u011fa sahiptir.<\/span>
\nS\u0131kl\u0131kla, a\u011f\u0131rl\u0131k fakt\u00f6rleri \u00f6nceden belirlenir ve ya tahmini bir maliyetin ya da bir standart maliyet sisteminin par\u00e7as\u0131 olarak kurulur.<\/span><\/p>\n

Dikkatle olu\u015fturulmu\u015f a\u011f\u0131rl\u0131k fakt\u00f6rlerinin kullan\u0131lmas\u0131, maliyet muhasebecisinin \u00e7e\u015fitli etkilere daha fazla dikkat etmesini sa\u011flar ve bu nedenle daha makul tahsislerle sonu\u00e7lan\u0131r. Ger\u00e7ek tehlike, elbette, ilk etapta uygun olmayan veya zamanla uygun hale gelen a\u011f\u0131rl\u0131klar\u0131n kullan\u0131labilmesidir. A\u00e7\u0131kt\u0131r ki, keyfi oranlar kullan\u0131l\u0131rsa, bireysel \u00fcr\u00fcnlerin ortaya \u00e7\u0131kan maliyetleri keyfi olacakt\u0131r.<\/span><\/p>\n

\n

Muhasebe \u00d6dev \u00dccretlerini \u00d6\u011frenmek \u0130\u00e7in Whatsapp<\/span> Tu\u015funu Kullan\u0131n ve Detaylar\u0131 Bildirin. Bize Ula\u015fmak \u0130\u00e7in<\/span> \u0130nceleyin<\/a><\/strong><\/p>\n

\n

\n

Nispi Pazar De\u011ferine Dayal\u0131 Tahsis<\/span><\/strong><\/h3>\n

Bir\u00e7ok muhasebeci, ortak maliyetleri kar\u015f\u0131lama yeteneklerine g\u00f6re bireysel \u00fcr\u00fcnlere ortak maliyetlerin da\u011f\u0131t\u0131lmas\u0131 gerekti\u011fine inanmaktad\u0131r. Bu yakla\u015f\u0131m\u0131n avantaj\u0131, ortak maliyet da\u011f\u0131t\u0131m\u0131n\u0131n s\u00fcrekli olarak karl\u0131 veya k\u00e2rs\u0131z kalemler \u00fcretmeyecek olmas\u0131d\u0131r.<\/span><\/p>\n

Dayanma yetene\u011finin kullan\u0131lmas\u0131n\u0131n mant\u0131\u011f\u0131, ortakla\u015fa \u00fcretilen \u00fcr\u00fcnler birlikte t\u00fcm maliyetleri kar\u015f\u0131layacak yeterli gelir art\u0131 makul bir getiri sa\u011flamad\u0131k\u00e7a maliyetlerin olu\u015fmayaca\u011f\u0131 varsay\u0131m\u0131d\u0131r.<\/span><\/p>\n

Tersi de bu teoriyle tutarl\u0131 olacakt\u0131r; yani, herhangi bir \u00fcr\u00fcn i\u00e7in malzeme al\u0131c\u0131s\u0131n\u0131n ve di\u011fer ortak maliyetlerin katlanmaya haz\u0131r oldu\u011fu t\u00fcretilmi\u015f bir maliyet, maliyetlerin sat\u0131\u015f de\u011ferleriyle ili\u015fkilendirilmesiyle elde edilebilir. \u00d6te yandan, herhangi bir veya daha fazla nihai \u00fcr\u00fcn\u00fcn piyasa de\u011ferindeki dalgalanmalar, ortak maliyetlerin pay\u0131n\u0131 otomatik olarak de\u011fi\u015ftirir, ancak asl\u0131nda \u00fcretim maliyeti eskisinden daha fazla veya daha az de\u011fildir.<\/span><\/p>\n

M\u00fc\u015fterek maliyet da\u011f\u0131t\u0131m\u0131na y\u00f6nelik g\u00f6reli piyasa de\u011feri yakla\u015f\u0131m\u0131, iki ko\u015ful mevcutsa, fiziksel birimler yakla\u015f\u0131m\u0131ndan daha iyidir: (1) \u00e7\u0131kt\u0131n\u0131n fiziksel kar\u0131\u015f\u0131m\u0131, daha fazla (daha az) toplam ortak maliyete katlan\u0131larak de\u011fi\u015ftirilebilir ve (2) bu de\u011fi\u015fiklik daha fazla (daha az) toplam piyasa de\u011feri. Pratikte nispi piyasa de\u011feri y\u00f6nteminin \u00e7e\u015fitli varyantlar\u0131 bulunur.<\/span><\/p>\n

\n

A\u011f\u0131rl\u0131kl\u0131<\/a> ortalama maliyet Y\u00f6ntemi<\/span>
\nHareketli ortalama maliyet Y\u00f6ntemi<\/span>
\nHareketli ortalama maliyet Y\u00f6ntemi soru \u00e7\u00f6z\u00fcm\u00fc<\/span>
\nOrtalama maliyet Y\u00f6ntemi<\/span>
\nOrtalama maliyet y\u00f6ntemi \u00e7e\u015fitleri<\/span>
\nHareketli A\u011f\u0131rl\u0131kl\u0131 ortalama maliyet Y\u00f6ntemi \u00f6rnekleri<\/span>
\nHareketli ortalama maliyet y\u00f6ntemi Excel<\/span>
\nA\u011f\u0131rl\u0131kl\u0131 ortalama Maliyet Y\u00f6ntemi hesaplama<\/span><\/p>\n

\n

Sat\u0131\u015f-B\u00f6l\u00fcnme-De\u011fer Y\u00f6ntemi<\/span><\/strong><\/h3>\n

B\u00f6l\u00fcnmedeki sat\u0131\u015f de\u011feri y\u00f6ntemi, her bir \u00fcr\u00fcn\u00fcn pazardaki orant\u0131l\u0131 pay\u0131na veya b\u00f6l\u00fcnme noktas\u0131ndaki sat\u0131\u015f de\u011ferine dayal\u0131 olarak m\u00fc\u015fterek maliyeti tahsis eder. Bu y\u00f6nteme g\u00f6re, piyasa de\u011feri ne kadar y\u00fcksek olursa, \u00fcr\u00fcne yans\u0131t\u0131lan m\u00fc\u015fterek maliyetin pay\u0131 o kadar b\u00fcy\u00fck olur. B\u00f6l\u00fcnme fiyatlar\u0131 sabit oldu\u011fu veya \u00e7e\u015fitli \u00fcr\u00fcnlerin fiyatlar\u0131ndaki dalgalanmalar (mutlaka miktar olarak de\u011fil, de\u011fi\u015fim oran\u0131nda) senkronize oldu\u011fu s\u00fcrece, ilgili tahsis edilen maliyetleri sabit kal\u0131r.<\/span><\/p>\n

Fiziksel birimler y\u00f6nteminin \u00f6nceki tart\u0131\u015fmas\u0131nda verilen kereste fabrikas\u0131 maliyetleriyle ilgili ayn\u0131 \u00f6rnek kullan\u0131larak, 186,000 $’l\u0131k ortak maliyet, b\u00f6l\u00fcnmedeki piyasa de\u011ferleri temelinde \u00e7e\u015fitli kalitelere da\u011f\u0131t\u0131l\u0131r.<\/span><\/p>\n

Ortak maliyetin, b\u00f6l\u00fcnme noktas\u0131ndaki sat\u0131\u015f de\u011feriyle orant\u0131l\u0131 olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131na dikkat edin. \u00d6rne\u011fin 1 numaral\u0131 ortak, b\u00f6l\u00fcnmede 240.000 dolar de\u011ferindedir ve bu miktar toplam sat\u0131\u015f de\u011ferinin y\u00fczde 47.99’udur. Bu nedenle, toplam ortak maliyetin y\u00fczde 47,99’u 1 No’lu ortak dereceye tahsis edilir.<\/span><\/p>\n

B\u00f6l\u00fcnm\u00fc\u015f sat\u0131\u015f de\u011feri y\u00f6ntemi, fiyata dayal\u0131 a\u011f\u0131rl\u0131kland\u0131rma fakt\u00f6rlerinin kullan\u0131lmas\u0131yla yakla\u015f\u0131k olarak hesaplanabilir. Avantaj\u0131, fiyat bazl\u0131 a\u011f\u0131rl\u0131klar\u0131n piyasa fiyatlar\u0131 gibi de\u011fi\u015fmemesidir. Bu y\u00f6ntemin bir \u00f6rne\u011fi tutkal end\u00fcstrisinde bulunur. Pi\u015firme b\u00f6l\u00fcm\u00fcnde malzeme i\u015fleme konur.<\/span><\/p>\n

Pi\u015firme i\u015flemlerinden kaynaklanan \u00fcr\u00fcnler, birka\u00e7 “tutkal ak\u0131\u015f\u0131”d\u0131r. \u0130lk \u00e7al\u0131\u015ft\u0131rma en y\u00fcksek derecelidir, en y\u00fcksek piyasa de\u011ferine sahiptir ve en az maliyetlidir. Ard\u0131\u015f\u0131k \u00e7al\u0131\u015ft\u0131rmalar daha y\u00fcksek s\u0131cakl\u0131klar gerektirir, daha pahal\u0131ya mal olur ve daha d\u00fc\u015f\u00fck kalitede \u00fcr\u00fcnler \u00fcretir.<\/span><\/p>\n

Tutkal fabrikalar\u0131, her bir s\u0131y\u0131rma i\u015fleminin ger\u00e7ek maliyetini belirlemeye \u00e7al\u0131\u015fmazlar, \u00e7\u00fcnk\u00fc bunun etkisi, \u00fcr\u00fcn\u00fcn birinci s\u0131n\u0131f\u0131nda en d\u00fc\u015f\u00fck maliyeti ve en d\u00fc\u015f\u00fck kalitede en y\u00fcksek maliyeti g\u00f6stermek olacakt\u0131r.<\/span><\/p>\n

Bunun yerine, \u00fcretilen t\u00fcm yap\u0131\u015ft\u0131r\u0131c\u0131n\u0131n maliyeti belirlenir ve bu toplam maliyet, ilgili safl\u0131k testleri temelinde \u00e7e\u015fitli s\u0131n\u0131flara yay\u0131l\u0131r. Nispi safl\u0131k derecesi, kalitenin ve dolay\u0131s\u0131yla \u00fcretilen her bir serinin veya kalitenin piyasa de\u011ferinin bir g\u00f6stergesidir.<\/span><\/p>\n

Bu nedenle, her \u00e7al\u0131\u015fman\u0131n verimini g\u00f6reli safl\u0131\u011f\u0131yla \u00e7arpmak, onu piyasa de\u011feriyle \u00e7arpmaya e\u015fde\u011ferdir. Safl\u0131\u011fa g\u00f6re a\u011f\u0131rl\u0131kland\u0131r\u0131lm\u0131\u015f miktarlar, her \u00e7al\u0131\u015ft\u0131rmaya ortak maliyetleri tahsis etmek i\u00e7in kullan\u0131l\u0131r. Ek \u00e7al\u0131\u015ft\u0131rmalar, elbette, yaln\u0131zca ek \u00e7al\u0131\u015ft\u0131rman\u0131n artan geliri, katlan\u0131lan artan maliyetlere e\u015fit veya daha fazla oldu\u011fu s\u00fcrece ger\u00e7ekle\u015ftirilecektir.<\/span><\/p>\n

B\u00f6l\u00fcnme s\u0131ras\u0131nda piyasa de\u011ferine dayal\u0131 a\u011f\u0131rl\u0131kland\u0131rma fakt\u00f6r\u00fc, kavramsal olarak fiziksel birimler alt\u0131ndaki a\u011f\u0131rl\u0131kland\u0131rma fakt\u00f6r\u00fc y\u00f6ntemiyle ayn\u0131d\u0131r. Bununla birlikte, bu durumda, a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc sat\u0131\u015f de\u011ferine dayan\u0131rken, fiziksel birimler b\u00f6l\u00fcm\u00fcnde a\u00e7\u0131klanan a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc, i\u015fleme zorlu\u011fu, boyut vb. gibi \u00e7e\u015fitli di\u011fer hususlara dayanabilir. Bu di\u011fer hususlar piyasa de\u011feri ile ilgili olabilir veya olmayabilir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

A\u011f\u0131rl\u0131kl\u0131 Ortalama Y\u00f6ntemi Fiziksel birimler y\u00f6nteminde kar\u015f\u0131la\u015f\u0131lan zorluklar\u0131n \u00fcstesinden gelmek i\u00e7in a\u011f\u0131rl\u0131k fakt\u00f6rleri atanabilir. Bu a\u011f\u0131rl\u0131k fakt\u00f6rleri, kullan\u0131lan malzeme miktar\u0131, \u00fcretim zorlu\u011fu, t\u00fcketilen zaman, kullan\u0131lan emek t\u00fcr\u00fcndeki farkl\u0131l\u0131k ve birim boyutu gibi \u00e7e\u015fitli unsurlar\u0131 i\u00e7erebilir. Bu fakt\u00f6rler ve g\u00f6reli a\u011f\u0131rl\u0131klar\u0131 genellikle a\u011f\u0131rl\u0131k fakt\u00f6r\u00fc diyebilece\u011fimiz tek bir de\u011ferde birle\u015ftirilir. Konserve end\u00fcstrisinde, temel bir durumun hesaplanmas\u0131nda a\u011f\u0131rl\u0131k…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9970,"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":[26365,26366,26367],"tags":[24004,26296,26368,26294,26369,26295,26298,26297],"class_list":["post-10829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agirlikli-ortalama-maliyet-yontemi","category-hareketli-ortalama-maliyet-yontemi-soru-cozumu","category-ortalama-maliyet-yontemi-cesitleri","tag-agirlikli-ortalama-maliyet-yontemi","tag-agirlikli-ortalama-maliyet-yontemi-hesaplama","tag-hareketli-agirlikli-ortalama-maliyet-yontemi-ornekleri","tag-hareketli-ortalama-maliyet-yontemi","tag-hareketli-ortalama-maliyet-yontemi-excel","tag-hareketli-ortalama-maliyet-yontemi-soru-cozumu","tag-ortalama-maliyet-yontemi","tag-ortalama-maliyet-yontemi-cesitleri"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10829","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=10829"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10829\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9970"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}