{"id":10880,"date":"2022-09-16T11:15:37","date_gmt":"2022-09-16T08:15:37","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10880"},"modified":"2022-09-16T11:15:37","modified_gmt":"2022-09-16T08:15:37","slug":"yatirim-getirisi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri-2","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/yatirim-getirisi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri-2\/","title":{"rendered":"Yat\u0131r\u0131m Getirisi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Yerinden Y\u00f6netim Birimleri<\/span><\/strong><\/h3>\n

Ademi merkeziyet\u00e7ilik genellikle \u015firketin b\u00f6l\u00fcmlere ayr\u0131lmas\u0131yla sa\u011flan\u0131r. B\u00f6l\u00fcnmeleri farkl\u0131la\u015ft\u0131rman\u0131n bir yolu, \u00fcretilen mal veya hizmet t\u00fcrleridir.<\/span><\/p>\n

\u00d6rne\u011fin d\u00f6rt \u00fcr\u00fcn b\u00f6l\u00fcm\u00fc vard\u0131r: zemin kaplamalar\u0131 (esnek levha ve karo); yap\u0131 \u00fcr\u00fcnleri (akustik tavanlar ve duvar panelleri); sanayi \u00fcr\u00fcnleri (\u0131s\u0131tma, so\u011futma, s\u0131hhi tesisat ve so\u011futma sistemleri i\u00e7in yal\u0131t\u0131m); ve seramik karo. PepsiCo b\u00f6l\u00fcmleri aras\u0131nda Snack b\u00f6l\u00fcm\u00fc (General Mills ile ortak bir giri\u015fim), ile amiral gemisi me\u015frubat b\u00f6l\u00fcm\u00fc yer almaktad\u0131r.<\/span><\/p>\n

Baz\u0131 b\u00f6l\u00fcmler di\u011fer b\u00f6l\u00fcmlere ba\u011fl\u0131d\u0131r. \u00d6rne\u011fin, Tricon’s Pizza Hut ve KFC’de sat\u0131n ald\u0131\u011f\u0131n\u0131z kola Kola de\u011fil Pepsi olacakt\u0131r. Merkezi olmayan bir ortamda, genellikle baz\u0131 kar\u015f\u0131l\u0131kl\u0131 ba\u011f\u0131ml\u0131l\u0131klar mevcuttur; aksi takdirde, bir \u015firket yaln\u0131zca tamamen ayr\u0131 varl\u0131klar\u0131n bir toplam\u0131 olacakt\u0131r. Bu kar\u015f\u0131l\u0131kl\u0131 ba\u011f\u0131ml\u0131l\u0131klar\u0131n varl\u0131\u011f\u0131, bu b\u00f6l\u00fcmde daha sonra tart\u0131\u015f\u0131lacak olan transfer fiyatland\u0131rmas\u0131 ihtiyac\u0131n\u0131 do\u011furur.<\/span><\/p>\n

Benzer \u015fekilde, \u015firketler de hizmet verilen m\u00fc\u015fteri t\u00fcr\u00fcne g\u00f6re b\u00f6l\u00fcmler olu\u015fturur. Wal-Mart’\u0131n d\u00f6rt b\u00f6l\u00fcm\u00fc vard\u0131r. Wal-Mart ma\u011fazalar\u0131 b\u00f6l\u00fcm\u00fc, indirimli ma\u011faza m\u00fc\u015fterilerini hedeflemektedir. Sam’s Club, k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in al\u0131c\u0131lara odaklan\u0131r.<\/span><\/p>\n

McLane Company, marketlere tedarik sa\u011flayan bir da\u011f\u0131t\u0131m ve g\u0131da \u00fcretim i\u015fletmesidir. Son olarak, uluslararas\u0131 b\u00f6l\u00fcm k\u00fcresel f\u0131rsatlara odaklanmaktad\u0131r.<\/span><\/p>\n

B\u00f6l\u00fcmleri sorumluluk merkezleri olarak d\u00fczenlemek, onlar\u0131 yaln\u0131zca ademi merkeziyet\u00e7ilik derecesine g\u00f6re farkl\u0131la\u015ft\u0131rmakla kalmaz, ayn\u0131 zamanda sorumluluk muhasebesi kullanarak b\u00f6l\u00fcmlerin kontrol\u00fc i\u00e7in f\u0131rsat yarat\u0131r.<\/span><\/p>\n

Maliyet merkezlerinin kontrol\u00fc, b\u00f6l\u00fcm y\u00f6neticilerinin verimlili\u011fi ve etkinli\u011fi de\u011ferlendirilerek sa\u011flan\u0131r. Verimlilik, faaliyetlerin ne kadar iyi ger\u00e7ekle\u015ftirildi\u011fi anlam\u0131na gelir.<\/span><\/p>\n

Verimlilik, saatte \u00fcretilen birim say\u0131s\u0131 veya bu birimlerin maliyeti ile \u00f6l\u00e7\u00fclebilir. Bu durumda etkinlik, y\u00f6neticinin do\u011fru faaliyetleri ger\u00e7ekle\u015ftirip ger\u00e7ekle\u015ftirmedi\u011fi olarak tan\u0131mlanabilir. Etkililik \u00f6l\u00e7\u00fcleri, katma de\u011ferli faaliyetlere kar\u015f\u0131 katma de\u011feri olmayan faaliyetlere odaklanabilir.<\/span><\/p>\n

Performans raporlar\u0131, verimlili\u011fi ve etkinli\u011fi de\u011ferlendirmede kullan\u0131lan tipik ara\u00e7lard\u0131r. K\u00e2r merkezleri, birimin gelir tablosu \u00fczerinden \u00f6l\u00e7\u00fclen k\u00e2ra katk\u0131s\u0131 de\u011ferlendirilerek de\u011ferlendirilir.<\/span><\/p>\n

Performans raporlar\u0131 ve katk\u0131 gelir tablolar\u0131 daha \u00f6nce tart\u0131\u015f\u0131ld\u0131\u011f\u0131 i\u00e7in bu b\u00f6l\u00fcmde yat\u0131r\u0131m merkezi y\u00f6neticilerinin de\u011ferlendirilmesi \u00fczerinde durulacakt\u0131r.<\/span><\/p>\n

Yat\u0131r\u0131m Merkezlerinin Performans\u0131n\u0131n \u00d6l\u00e7\u00fclmesi<\/span><\/strong><\/h3>\n

\u015eirketler karar vermeyi merkezile\u015ftirmedi\u011finde, sorumluluk merkezlerini organize ederek, her biri i\u00e7in performans \u00f6l\u00e7\u00fctleri geli\u015ftirerek ve \u00f6d\u00fclleri bireyin sorumluluk merkezini kontrol etme performans\u0131na dayand\u0131rarak kontrol\u00fc s\u00fcrd\u00fcr\u00fcrler.<\/span><\/p>\n

Performans \u00f6l\u00e7\u00fcleri, merkezi olmayan birimlerin y\u00f6neticilerine y\u00f6n vermek ve performanslar\u0131n\u0131 de\u011ferlendirmek i\u00e7in geli\u015ftirilmi\u015ftir. Performans \u00f6l\u00e7\u00fclerinin geli\u015ftirilmesi ve bir \u00f6d\u00fcl yap\u0131s\u0131n\u0131n belirlenmesi, merkezi olmayan bir organizasyon i\u00e7in \u00f6nemli konulard\u0131r.<\/span><\/p>\n

Performans \u00f6l\u00e7\u00fctleri y\u00f6neticilerin davran\u0131\u015flar\u0131n\u0131 etkileyebilece\u011finden, se\u00e7ilen \u00f6l\u00e7\u00fcler y\u00fcksek derecede hedef uyumunu te\u015fvik etmelidir.<\/span><\/p>\n

Ba\u015fka bir deyi\u015fle, y\u00f6neticileri \u015firketin hedeflerini takip etmeleri i\u00e7in etkilemeleri gerekir. Yat\u0131r\u0131m merkezleri i\u00e7in \u00fc\u00e7 performans de\u011ferlendirme \u00f6l\u00e7\u00fct\u00fc, yat\u0131r\u0131m getirisi, kalan gelir ve ekonomik katma de\u011ferdir.<\/span><\/p>\n

\n

Yat\u0131r\u0131m<\/a> getirisi hesaplama<\/span>
\nTge getirisi ne demek<\/span>
\nGetiris nedir<\/span>
\nBir \u00fcr\u00fcn\u00fcn reklam\u0131n\u0131 yapman\u0131n maliyeti nedir Duolingo<\/span>
\nGoogle Finans<\/span><\/p>\n

\n

Yat\u0131r\u0131m Getirisi<\/span><\/strong><\/h3>\n

Bir \u015firketin her b\u00f6l\u00fcm\u00fcn\u00fcn bir gelir tablosu oldu\u011fundan, b\u00f6l\u00fcmleri net gelir baz\u0131nda basit\u00e7e s\u0131ralayamaz m\u0131y\u0131z? Ne yaz\u0131k ki, gelir tablolar\u0131n\u0131n kullan\u0131lmas\u0131, segment performans\u0131 hakk\u0131nda yan\u0131lt\u0131c\u0131 bilgiler verebilir. \u00d6rne\u011fin, iki b\u00f6l\u00fcm\u00fcn s\u0131ras\u0131yla 100.000 ABD Dolar\u0131 ve 200.000 ABD Dolar\u0131 kar bildirdi\u011fini varsayal\u0131m.<\/span><\/p>\n

\u0130kinci b\u00f6l\u00fcm\u00fcn ilkinden daha iyi performans g\u00f6sterdi\u011fini s\u00f6yleyebilir miyiz? \u0130lk b\u00f6l\u00fcm 100.000 dolarl\u0131k katk\u0131y\u0131 \u00fcretmek i\u00e7in 500.000 dolarl\u0131k bir yat\u0131r\u0131m kullan\u0131rken, ikinci b\u00f6l\u00fcm 200.000 dolarl\u0131k katk\u0131y\u0131 \u00fcretmek i\u00e7in 2 milyon dolarl\u0131k bir yat\u0131r\u0131m kullan\u0131rsa ne olur? Cevab\u0131n\u0131z de\u011fi\u015fir mi? A\u00e7\u0131k\u00e7a, raporlanan faaliyet karlar\u0131n\u0131 bunlar\u0131 \u00fcretmek i\u00e7in kullan\u0131lan varl\u0131klarla ili\u015fkilendirmek daha anlaml\u0131 bir performans \u00f6l\u00e7\u00fcs\u00fcd\u00fcr.<\/span><\/p>\n

Faaliyet karlar\u0131n\u0131 kullan\u0131lan varl\u0131klarla ili\u015fkilendirmenin bir yolu, yat\u0131r\u0131m\u0131n dolar\u0131 ba\u015f\u0131na kazan\u0131lan kar\u0131 hesaplamakt\u0131r. \u00d6rne\u011fin, birinci b\u00f6l\u00fcm, yat\u0131r\u0131lan dolar ba\u015f\u0131na 0.20 $ (100.000$\/500.000$) kazand\u0131; ikinci b\u00f6l\u00fcm, yat\u0131r\u0131lan dolar ba\u015f\u0131na sadece 0,10 dolar kazand\u0131.<\/span><\/p>\n

Y\u00fczde olarak, birinci b\u00f6l\u00fcm y\u00fczde 20 getiri oran\u0131 ve ikinci b\u00f6l\u00fcm y\u00fczde 10 getiri sa\u011fl\u0131yor. Yat\u0131r\u0131mlar\u0131n g\u00f6reli karl\u0131l\u0131\u011f\u0131n\u0131 hesaplamaya y\u00f6nelik bu y\u00f6ntem, yat\u0131r\u0131m getirisi olarak bilinir.<\/span><\/p>\n

Yat\u0131r\u0131m getirisi (ROI), bir yat\u0131r\u0131m merkezi i\u00e7in en yayg\u0131n performans \u00f6l\u00e7\u00fcs\u00fcd\u00fcr. Hem harici hem de dahili olarak de\u011ferlidir. Harici olarak, yat\u0131r\u0131m getirisi, bir \u015firketin sa\u011fl\u0131\u011f\u0131n\u0131n bir g\u00f6stergesi olarak hissedarlar taraf\u0131ndan kullan\u0131l\u0131r. Dahili olarak, ROI, b\u00f6l\u00fcmlerin g\u00f6reli performans\u0131n\u0131 \u00f6l\u00e7mek i\u00e7in kullan\u0131l\u0131r.<\/span><\/p>\n

Tabii ki, faaliyet geliri, faiz ve gelir vergilerinden \u00f6nceki kazan\u00e7lar\u0131 ifade eder. Faaliyet geliri tipik olarak b\u00f6l\u00fcmler i\u00e7in kullan\u0131l\u0131r ve net gelir, bir b\u00fct\u00fcn olarak \u015firketin yat\u0131r\u0131m getirisinin hesaplanmas\u0131nda kullan\u0131l\u0131r. Faaliyet varl\u0131klar\u0131, faaliyet geliri elde etmek i\u00e7in edinilen t\u00fcm varl\u0131klard\u0131r. Bunlar genellikle nakit, alacaklar, stoklar, arazi, binalar ve ekipman\u0131 i\u00e7erir. Ortalama i\u015fletme varl\u0131klar\u0131 i\u00e7in rakam a\u015fa\u011f\u0131daki gibi hesaplan\u0131r.<\/span><\/p>\n

Ortalama i\u015fletme varl\u0131klar\u0131 (Ba\u015flang\u0131\u00e7 \u200b\u200bnet defter de\u011feri – Biti\u015f net defter de\u011feri)\/2 Uzun vadeli varl\u0131klar\u0131n (tesis ve ekipman) nas\u0131l de\u011ferlenmesi gerekti\u011fine (\u00f6r. br\u00fct defter de\u011feri ile net defter de\u011feri veya tarihi maliyete kar\u015f\u0131 cari maliyet) ili\u015fkin g\u00f6r\u00fc\u015fler farkl\u0131l\u0131k g\u00f6sterir. \u00c7o\u011fu firma, tarihi maliyet net defter de\u011ferini kullan\u0131r.<\/span><\/p>\n

Marj ve Ciro<\/span><\/strong><\/h3>\n

\u0130lk yat\u0131r\u0131m getirisi form\u00fcl\u00fc iki bile\u015fen oran\u0131na ayr\u0131\u015ft\u0131r\u0131l\u0131r: marj ve ciro. Marj, faaliyet gelirlerinin sat\u0131\u015flara oran\u0131d\u0131r. Sat\u0131\u015flar\u0131n faiz, gelir vergileri ve k\u00e2r i\u00e7in uygun olan k\u0131sm\u0131n\u0131 ifade eder. Ciro farkl\u0131 bir \u00f6l\u00e7\u00fcd\u00fcr; sat\u0131\u015flar\u0131n ortalama i\u015fletme varl\u0131klar\u0131na b\u00f6l\u00fcnmesiyle bulunur. Sonu\u00e7, varl\u0131klar\u0131n sat\u0131\u015f olu\u015fturmak i\u00e7in ne kadar verimli kullan\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/span><\/p>\n

Her iki \u00f6nlem de yat\u0131r\u0131m getirisini etkileyebilir. \u00d6rne\u011fin, C&C Group’un \u00fc\u00e7 b\u00f6l\u00fcm\u00fc vard\u0131r; Alkol, Uluslararas\u0131 Ruh ve Lik\u00f6rler ve Alkols\u00fcz \u0130\u00e7ecekler ve At\u0131\u015ft\u0131rmal\u0131klar. 2004 y\u0131l\u0131 grup cirosunun bu d\u00f6nemde yakla\u015f\u0131k y\u00fczde 4 oran\u0131nda artmas\u0131n\u0131 beklerken, sabit kur baz\u0131nda marjlar genel olarak de\u011fi\u015fmedi.<\/span><\/p>\n

Sonu\u00e7 olarak, yat\u0131r\u0131m getirisinin artmas\u0131 bekleniyordu. \u015eirket ayr\u0131ca, i\u015fyerinde sigara i\u00e7me yasa\u011f\u0131n\u0131n ve kar\u0131\u015f\u0131k yaz havas\u0131n\u0131n etkisi \u0131\u015f\u0131\u011f\u0131nda bunun makul derecede iyi bir performans\u0131 temsil etti\u011fini kaydetti.<\/span><\/p>\n

Sunulan verileri g\u00f6z \u00f6n\u00fcnde bulundurarak marj, ciro ve ROI ili\u015fkisini daha yak\u0131ndan inceleyelim. Snack Foods Division, 1. Y\u0131ldan 2. Y\u0131la kadar YG’sini y\u00fczde 18’den y\u00fczde 20’ye y\u00fckseltti. Ancak, Cihaz B\u00f6l\u00fcm\u00fcn\u00fcn YG’si y\u00fczde 18’den y\u00fczde 15’e d\u00fc\u015ft\u00fc. Oranlardaki de\u011fi\u015fime neyin sebep oldu\u011funa dair daha iyi bir resim, her b\u00f6l\u00fcm i\u00e7in marj ve ciro oranlar\u0131 hesaplanarak ortaya \u00e7\u0131kar.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Yerinden Y\u00f6netim Birimleri Ademi merkeziyet\u00e7ilik genellikle \u015firketin b\u00f6l\u00fcmlere ayr\u0131lmas\u0131yla sa\u011flan\u0131r. B\u00f6l\u00fcnmeleri farkl\u0131la\u015ft\u0131rman\u0131n bir yolu, \u00fcretilen mal veya hizmet t\u00fcrleridir. \u00d6rne\u011fin d\u00f6rt \u00fcr\u00fcn b\u00f6l\u00fcm\u00fc vard\u0131r: zemin kaplamalar\u0131 (esnek levha ve karo); yap\u0131 \u00fcr\u00fcnleri (akustik tavanlar ve duvar panelleri); sanayi \u00fcr\u00fcnleri (\u0131s\u0131tma, so\u011futma, s\u0131hhi tesisat ve so\u011futma sistemleri i\u00e7in yal\u0131t\u0131m); ve seramik karo. PepsiCo b\u00f6l\u00fcmleri aras\u0131nda Snack…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9980,"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":[26550,26549],"tags":[26553,26552,26554,26551,24450],"class_list":["post-10880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-urunun-reklamini-yapmanin-maliyeti-nedir","category-tge-getirisi-ne-demek","tag-bir-urunun-reklamini-yapmanin-maliyeti-nedir-duolingo","tag-getiris-nedir","tag-google-finans","tag-tge-getirisi-ne-demek","tag-yatirim-getirisi-hesaplama"],"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