{"id":10886,"date":"2022-09-16T11:42:15","date_gmt":"2022-09-16T08:42:15","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10886"},"modified":"2022-09-16T11:42:15","modified_gmt":"2022-09-16T08:42:15","slug":"performans-olcumleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/performans-olcumleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Performans \u00d6l\u00e7\u00fcmleri \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

EVA \u00d6rne\u011fi<\/span><\/strong><\/h3>\n

Ge\u00e7en y\u0131l 1.583.000$’l\u0131k vergi sonras\u0131 i\u015fletme geliri oldu\u011funu varsayal\u0131m. \u015eirket taraf\u0131ndan \u00fc\u00e7 finansman kayna\u011f\u0131 kullan\u0131ld\u0131: y\u00fczde 8 faiz \u00f6deyen 2 milyon dolarl\u0131k ipotek tahvili, y\u00fczde 10 faiz \u00f6deyen 3 milyon dolarl\u0131k teminats\u0131z tahvil ve daha fazla veya daha az riskli olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclen 10 milyon dolarl\u0131k adi hisse senedi. di\u011fer hisse senetleri.<\/span><\/p>\n

Furman, Inc., y\u00fczde 40’l\u0131k bir marjinal vergi oran\u0131 \u00f6d\u00fcyor. \u0130potek tahvillerinin vergi sonras\u0131 maliyeti 0,048 [0,08 \udbff\udc03 (0,4 \udbff\udc01 0,08)]’dir. Teminats\u0131z tahvillerin vergi sonras\u0131 maliyeti 0,06 [0,10 – (0,4 – 0,10)]’dir. \u00d6z sermaye i\u00e7in vergi d\u00fczeltmesi yoktur, dolay\u0131s\u0131yla adi hisse senedinin maliyeti y\u00fczde 12’dir (uzun vadeli Hazine bonolar\u0131n\u0131n y\u00fczde 6 getirisi art\u0131 y\u00fczde 6 ortalama prim).<\/span><\/p>\n

A\u011f\u0131rl\u0131kl\u0131 ortalama sermaye maliyeti, her bir finansman kayna\u011f\u0131ndan al\u0131nan sermaye oran\u0131 al\u0131narak ve maliyetiyle \u00e7arp\u0131larak hesaplan\u0131r. Furman, Inc. i\u00e7in a\u011f\u0131rl\u0131kl\u0131 ortalama sermaye maliyeti a\u015fa\u011f\u0131daki gibi hesaplan\u0131r.<\/span><\/p>\n

EVA’n\u0131n Davran\u0131\u015fsal Y\u00f6nleri<\/span><\/strong><\/h3>\n

Bir dizi \u015firket, EVA’n\u0131n kendi b\u00f6l\u00fcmlerinden do\u011fru t\u00fcrde davran\u0131\u015flar\u0131 te\u015fvik etmeye yard\u0131mc\u0131 oldu\u011funu ve tek ba\u015f\u0131na faaliyet gelirine yap\u0131lan vurgunun yapamayaca\u011f\u0131 \u015fekilde ke\u015ffetti\u011fini ke\u015ffetti. Bunun alt\u0131nda yatan sebep, EVA’n\u0131n ger\u00e7ek sermaye maliyetine g\u00fcvenmesidir. Bir\u00e7ok \u015firkette yat\u0131r\u0131m kararlar\u0131n\u0131n sorumlulu\u011fu kurumsal y\u00f6netime aittir.<\/span><\/p>\n

Sonu\u00e7 olarak, sermaye maliyeti \u015firket gideri olarak kabul edilir. Bir b\u00f6l\u00fcm envanter ve yat\u0131r\u0131m olu\u015fturursa, bu yat\u0131r\u0131m\u0131n finansman maliyeti genel gelir tablosuna aktar\u0131l\u0131r. B\u00f6l\u00fcm\u00fcn faaliyet gelirinden bir azalma olarak ortaya \u00e7\u0131kmaz; yat\u0131r\u0131m b\u00f6l\u00fcmlere serbest g\u00f6r\u00fcn\u00fcyor ve elbette daha fazlas\u0131n\u0131 istiyorlar.<\/span><\/p>\n

Sonu\u00e7 olarak, \u015firketin alt k\u00fcmeleri i\u00e7in EVA \u00f6l\u00e7\u00fclmelidir. \u00d6rne\u011fin, motor \u00fcreticisi Briggs ve Stratton, \u015firketi motor t\u00fcrlerine ve kritik i\u015fleve (\u00f6rne\u011fin \u00fcretim ve da\u011f\u0131t\u0131m) g\u00f6re alanlara ay\u0131rd\u0131. Daha sonra her alan i\u00e7in EVA’y\u0131 hesaplar. Sonu\u00e7, \u015firketin farkl\u0131 alanlar\u0131n\u0131n performans\u0131n\u0131 daha net hale getirmektir.<\/span><\/p>\n

Supertech, Inc.’in Donan\u0131m B\u00f6l\u00fcm\u00fc ve Yaz\u0131l\u0131m B\u00f6l\u00fcm\u00fc olmak \u00fczere iki b\u00f6l\u00fcm\u00fc oldu\u011funu varsayal\u0131m. B\u00f6l\u00fcmlerin faaliyet gelir tablolar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n

G\u00f6r\u00fcn\u00fc\u015fe g\u00f6re Donan\u0131m B\u00f6l\u00fcm\u00fc iyi bir i\u015f \u00e7\u0131kar\u0131yor ve Yaz\u0131l\u0131m da \u00f6yle. \u015eimdi, her b\u00f6l\u00fcm\u00fcn sermaye kullan\u0131m\u0131n\u0131 ele alal\u0131m. Supertech’in a\u011f\u0131rl\u0131kl\u0131 ortalama sermaye maliyetinin y\u00fczde 11 oldu\u011funu varsayal\u0131m.<\/span><\/p>\n

Donan\u0131m, bile\u015fen ve bitmi\u015f \u00fcr\u00fcn stoklar\u0131n\u0131n birikmesi, depolar\u0131n kullan\u0131m\u0131 vb. yoluyla 10 milyon ABD Dolar\u0131 tutar\u0131nda sermaye kullan\u0131r, bu nedenle sermayenin dolar maliyeti 1.100.000 ABD Dolar\u0131d\u0131r (0.11 – 10.000.000 ABD Dolar\u0131).<\/span><\/p>\n

Yaz\u0131l\u0131m, b\u00fcy\u00fck malzeme envanterlerine ihtiya\u00e7 duymaz, ancak ara\u015ft\u0131rma, geli\u015ftirme ve e\u011fitime b\u00fcy\u00fck yat\u0131r\u0131m yapar. Sermaye kullan\u0131m\u0131 2 milyon dolar ve sermaye maliyeti 220.000 dolar (0.11 – 2.000.000 dolar). Her b\u00f6l\u00fcm i\u00e7in EVA a\u015fa\u011f\u0131daki gibi hesaplanabilir.<\/span><\/p>\n

\n

Performans<\/a> \u00f6l\u00e7\u00fcm y\u00f6ntemleri<\/span>
\nPerformans g\u00f6stergeleri<\/span>
\nS\u00fcre\u00e7 performans g\u00f6stergeleri<\/span>
\nPerformans g\u00f6stergeleri Nedir<\/span>
\nPerformans \u00f6l\u00e7\u00fcm \u00f6rnekleri<\/span>
\nPerformans \u00f6l\u00e7\u00fcm\u00fc<\/span>
\nPlanlanan ile performans\u0131n ne kadar uydu\u011funun \u00f6l\u00e7\u00fclmesine ne ad verilir<\/span>
\nS\u00fcre\u00e7 performans \u00f6l\u00e7\u00fctleri<\/span><\/p>\n

\n

\u015eimdi, Donan\u0131m B\u00f6l\u00fcm\u00fc’n\u00fcn asl\u0131nda \u00e7ok fazla sermaye kullanarak para kaybetti\u011fi a\u00e7\u0131kt\u0131r. Yaz\u0131l\u0131m B\u00f6l\u00fcm\u00fc ise Supertech i\u00e7in zenginlik yaratt\u0131. Donan\u0131m B\u00f6l\u00fcm\u00fc y\u00f6neticisi, EVA’y\u0131 kullanarak art\u0131k stoklar\u0131 ve depolar\u0131 “\u00fccretsiz” mallar olarak g\u00f6rmeyecek. Bunun yerine y\u00f6netici, sermaye kullan\u0131m\u0131n\u0131 azaltmak ve EVA’y\u0131 art\u0131rmak i\u00e7in \u00e7aba g\u00f6sterecektir. \u00d6rne\u011fin, sermaye kullan\u0131m\u0131n\u0131n 8 milyon $’a d\u00fc\u015f\u00fcr\u00fclmesi, EVA’y\u0131 120.000 $’a [1.000.000 $ – (0.11 – 8.000.000 $)] y\u00fckseltecektir.<\/span><\/p>\n

Quaker Oats da benzer bir durumla kar\u015f\u0131 kar\u015f\u0131ya kald\u0131. 1991’den \u00f6nce Quaker Oats, faaliyet b\u00f6l\u00fcmlerini \u00fc\u00e7 ayl\u0131k k\u00e2rlar baz\u0131nda de\u011ferlendiriyordu. Segment y\u00f6neticileri \u00e7eyrek d\u00f6nemlik kazan\u00e7lar\u0131 yukar\u0131 y\u00f6nl\u00fc tutmak i\u00e7in her \u00e7eyrek sonunda \u00fcr\u00fcnlerde sert indirimler yapt\u0131.<\/span><\/p>\n

Bu, perakendecilerden gelen b\u00fcy\u00fck sipari\u015flerle ve her 3 ayl\u0131k d\u00f6nemin sonunda Quaker’\u0131n tesislerinde \u00fcretimde keskin art\u0131\u015flarla sonu\u00e7land\u0131. Bu uygulamaya ticaret y\u00fcklemesi denir \u00e7\u00fcnk\u00fc \u00fcr\u00fcnle \u201cticareti (perakende ma\u011fazalar\u0131) y\u00fckler\u201d. Bununla birlikte, ticaret y\u00fcklemesi b\u00fcy\u00fck miktarlarda sermaye gerektirdi\u011finden pahal\u0131 olabilir; \u00f6rne\u011fin, i\u015fletme sermayesi, envanterler ve \u00fc\u00e7 ayl\u0131k art\u0131\u015flar\u0131 depolamak i\u00e7in depolar.<\/span><\/p>\n

Quaker’\u0131n Danville, Illinois’deki tesisi, at\u0131\u015ft\u0131rmal\u0131k yiyecekler ve kahvalt\u0131l\u0131k gevrekler \u00fcretiyor. EVA’dan \u00f6nce, Danville tesisi, \u00e7eyre\u011fin ba\u015flar\u0131nda kapasitesinin olduk\u00e7a alt\u0131nda \u00e7al\u0131\u015ft\u0131. Ancak sat\u0131n alma, b\u00fcy\u00fck miktarlarda kutu, plastik ambalaj, granola ve \u00e7ikolata par\u00e7alar\u0131 sat\u0131n ald\u0131.<\/span><\/p>\n

Malzeme al\u0131mlar\u0131 art\u0131\u015f\u0131, \u00e7eyre\u011fin son alt\u0131 haftas\u0131ndaki \u00fcretim art\u0131\u015f\u0131 beklentisiydi. \u00dcr\u00fcnler bitti\u011finde Quaker, 15 depoyu bitmi\u015f \u00fcr\u00fcnlerle paketledi. Stoklarla ilgili t\u00fcm maliyetler \u015firket merkezi taraf\u0131ndan kar\u015f\u0131land\u0131.<\/span><\/p>\n

Sonu\u00e7 olarak, her zamankinden daha y\u00fcksek stoklar olu\u015fturmaya te\u015fvik edilen fabrika y\u00f6neticilerine \u00fccretsiz g\u00f6r\u00fcnd\u00fcler. EVA’n\u0131n ortaya \u00e7\u0131k\u0131\u015f\u0131 ve ticari y\u00fcklemenin iptali, \u00e7eyrek boyunca \u00fcretimin d\u00fczg\u00fcnle\u015fmesine, genel \u00fcretimin (ve sat\u0131\u015flar\u0131n) y\u00fckselmesine ve stoklar\u0131n d\u00fc\u015fmesine yol a\u00e7t\u0131.<\/span><\/p>\n

Quaker’\u0131n Danville tesisi, stoklar\u0131 15 milyon dolardan 9 milyon dolara d\u00fc\u015f\u00fcrd\u00fc. Quaker, 15 deposunun \u00fc\u00e7te birini kapatarak maa\u015f ve sermaye maliyetlerinde y\u0131ll\u0131k 6 milyon dolar tasarruf da sa\u011flad\u0131.<\/span><\/p>\n

EVA, kamu sekt\u00f6r\u00fcnde de kullan\u0131labilir. ABD Posta Servisi (USPS), performans\u0131n\u0131 \u00f6l\u00e7mek i\u00e7in EVA’y\u0131 kullan\u0131r. USPS i\u00e7in sermaye maliyeti y\u00fczde 12’dir ve k\u0131demli personel ikramiyeleri, de\u011fer yaratma yeteneklerine de ba\u011fl\u0131d\u0131r (yani, pozitif EVA).<\/span><\/p>\n

\u00c7oklu Performans \u00d6l\u00e7\u00fcmleri<\/span><\/strong><\/h3>\n

Yat\u0131r\u0131m getirisi, kalan gelir ve EVA, y\u00f6netim performans\u0131n\u0131n \u00f6nemli \u00f6l\u00e7\u00fctleridir. Ancak, bunlar finansal \u00f6nlemlerdir. Bu nedenle, y\u00f6neticilerin yaln\u0131zca dolar rakamlar\u0131na odaklanmas\u0131n\u0131n cazibesi vard\u0131r. Bu odak, \u015firket i\u00e7in t\u00fcm hikayeyi anlatmayabilir. Ayr\u0131ca, alt d\u00fczey y\u00f6neticiler ve \u00e7al\u0131\u015fanlar, net geliri veya yat\u0131r\u0131m\u0131 etkileme konusunda kendilerini de \u00e7aresiz hissedebilirler.<\/span><\/p>\n

Sonu\u00e7 olarak, finansal olmayan i\u015fletim \u00f6nlemleri geli\u015ftirilmi\u015ftir. \u00d6rne\u011fin \u00fcst y\u00f6netim, pazar pay\u0131, m\u00fc\u015fteri \u015fikayetleri, personel devir oranlar\u0131 ve personel geli\u015fimi gibi fakt\u00f6rlere bakabilir. Alt d\u00fczey y\u00f6neticilere uzun vadeli fakt\u00f6rlere dikkatin de hayati oldu\u011funu bildirerek, finansal \u00f6nlemleri a\u015f\u0131r\u0131 vurgulama e\u011filimi azalt\u0131l\u0131r.<\/span><\/p>\n

Modern y\u00f6neticilerin \u00f6zellikle \u00e7oklu performans \u00f6l\u00e7\u00fctleri kullanmas\u0131 ve finansal olmayan \u00f6l\u00e7\u00fclerin yan\u0131 s\u0131ra finansal \u00f6l\u00e7\u00fcleri de i\u00e7ermesi muhtemeldir. \u00d6rne\u011fin, Home Depot m\u00fc\u015fteri deste\u011fini \u00f6l\u00e7mek i\u00e7in m\u00fc\u015fterileri anket yapar ve \u00e7al\u0131\u015fanlar\u0131na her y\u0131l sundu\u011fu e\u011fitim saatlerinin say\u0131s\u0131n\u0131 da takip eder. Balanced Scorecard, bir firman\u0131n performans\u0131n\u0131 \u00f6l\u00e7mek i\u00e7in de geli\u015ftirilmi\u015ftir.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

EVA \u00d6rne\u011fi Ge\u00e7en y\u0131l 1.583.000$’l\u0131k vergi sonras\u0131 i\u015fletme geliri oldu\u011funu varsayal\u0131m. \u015eirket taraf\u0131ndan \u00fc\u00e7 finansman kayna\u011f\u0131 kullan\u0131ld\u0131: y\u00fczde 8 faiz \u00f6deyen 2 milyon dolarl\u0131k ipotek tahvili, y\u00fczde 10 faiz \u00f6deyen 3 milyon dolarl\u0131k teminats\u0131z tahvil ve daha fazla veya daha az riskli olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclen 10 milyon dolarl\u0131k adi hisse senedi. di\u011fer hisse senetleri. Furman, Inc.,…
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":[26573,26572,26574],"tags":[26576,26578,26579,26575,26580,26581,26577,26582],"class_list":["post-10886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-performans-gostergeleri","category-performans-olcum-yontemleri","category-surec-performans-gostergeleri","tag-performans-gostergeleri","tag-performans-gostergeleri-nedir","tag-performans-olcum-ornekleri","tag-performans-olcum-yontemleri","tag-performans-olcumu","tag-planlanan-ile-performansin-ne-kadar-uydugunun-olculmesine-ne-ad-verilir","tag-surec-performans-gostergeleri","tag-surec-performans-olcutleri"],"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