{"id":10996,"date":"2022-10-02T16:31:09","date_gmt":"2022-10-02T13:31:09","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10996"},"modified":"2022-10-02T16:31:09","modified_gmt":"2022-10-02T13:31:09","slug":"hedeflenen-gelir-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/hedeflenen-gelir-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"\u00a0Hedeflenen Gelir \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Kar Hedefleri<\/span><\/strong><\/h3>\n

Ba\u015faba\u015f noktas\u0131 faydal\u0131 bir bilgi olsa da, \u00e7o\u011fu firma s\u0131f\u0131rdan fazla i\u015fletme geliri elde etmek ister. CVP analizi, belirli bir hedeflenen geliri elde etmek i\u00e7in ka\u00e7 birimin sat\u0131lmas\u0131 gerekti\u011fini belirlemenin bir yolunu sunar.<\/span><\/p>\n

Hedeflenen faaliyet geliri, dolar tutar\u0131 (\u00f6r. 20.000 ABD Dolar\u0131) veya sat\u0131\u015f gelirinin y\u00fczdesi (\u00f6r. gelirin y\u00fczde 15’i) olarak ifade edilebilir. Hem faaliyet geliri yakla\u015f\u0131m\u0131 hem de katk\u0131 pay\u0131 yakla\u015f\u0131m\u0131, hedeflenen gelire izin verecek \u015fekilde kolayca ayarlanabilir.<\/span><\/p>\n

\u00a0Hedeflenen Gelir<\/span><\/strong><\/h3>\n

More-Power Company’nin 424.000 $’l\u0131k i\u015fletme geliri elde etmek istedi\u011fini varsayal\u0131m. Bu sonucu elde etmek i\u00e7in ka\u00e7 z\u0131mpara sat\u0131lmal\u0131d\u0131r? Faaliyet geliri yakla\u015f\u0131m\u0131n\u0131 kullanarak a\u015fa\u011f\u0131daki denklemi olu\u015ftururuz.<\/span><\/p>\n

Bu birim say\u0131s\u0131n\u0131 kontrol etmenin ba\u015fka bir yolu da ba\u015faba\u015f noktas\u0131n\u0131 kullanmakt\u0131r. Az \u00f6nce g\u00f6sterildi\u011fi gibi, More-Power, 424.000 $ kar elde etmek i\u00e7in 76.500 z\u0131mpara makinesi veya 50.000 adetlik ba\u015faba\u015f hacminden 26.500 fazla satmal\u0131d\u0131r.<\/span><\/p>\n

Z\u0131mpara ba\u015f\u0131na katk\u0131 pay\u0131 16$’d\u0131r. Ba\u015faba\u015f noktas\u0131n\u0131n \u00fczerindeki 26.500 z\u0131mpara makinesi ile 16$’\u0131 \u00e7arpmak, 424.000$ (16-26.500$) kar \u00fcretir.<\/span><\/p>\n

Bu sonu\u00e7, ba\u015faba\u015f noktas\u0131n\u0131n \u00fczerindeki her birim i\u00e7in birim ba\u015f\u0131na katk\u0131 pay\u0131n\u0131n birim ba\u015f\u0131na k\u00e2ra e\u015fde\u011fer oldu\u011funu g\u00f6stermektedir. Ba\u015faba\u015f noktas\u0131 zaten hesapland\u0131\u011f\u0131ndan, 424.000 $ i\u015fletme geliri elde etmek i\u00e7in sat\u0131lacak z\u0131mpara makinesi say\u0131s\u0131, birim katk\u0131 marj\u0131n\u0131 hedef k\u00e2ra b\u00f6lerek ve ortaya \u00e7\u0131kan miktar\u0131 ba\u015faba\u015f hacme ekleyerek hesaplanabilirdi.<\/span><\/p>\n

Genel olarak, sabit maliyetlerin ayn\u0131 kald\u0131\u011f\u0131 varsay\u0131larak, sat\u0131lan birim say\u0131s\u0131ndaki de\u011fi\u015fikli\u011fin bir firman\u0131n kar\u0131 \u00fczerindeki etkisi, birim katk\u0131 pay\u0131n\u0131n sat\u0131lan birimlerdeki de\u011fi\u015fiklikle \u00e7arp\u0131lmas\u0131yla de\u011ferlendirilebilir.<\/span><\/p>\n

\u00d6rne\u011fin, 76.500 yerine 80.000 z\u0131mpara sat\u0131l\u0131rsa, ne kadar daha fazla kar elde edilir? Sat\u0131lan birimlerdeki de\u011fi\u015fiklik 3.500 z\u0131mpara art\u0131\u015f\u0131d\u0131r ve birim katk\u0131 marj\u0131 16$’d\u0131r. B\u00f6ylece, kar 56.000 $ (16 – 3.500 $) artacakt\u0131r.<\/span><\/p>\n

Sat\u0131\u015f Gelirinin Y\u00fczdesi Olarak Hedeflenen Gelir<\/span><\/strong><\/h3>\n

More-Power Company’nin sat\u0131\u015f gelirinin y\u00fczde 15’ine e\u015fit bir kar elde etmek i\u00e7in sat\u0131lmas\u0131 gereken z\u0131mpara makinesi say\u0131s\u0131n\u0131 bilmek istedi\u011fini varsayal\u0131m. Sat\u0131\u015f geliri, sat\u0131lan miktar ile sat\u0131\u015f fiyat\u0131n\u0131n \u00e7arp\u0131m\u0131d\u0131r. B\u00f6ylece hedeflenen faaliyet geliri, sat\u0131\u015f fiyat\u0131 \u00e7arp\u0131 miktar\u0131n y\u00fczde 15’idir. Faaliyet geliri yakla\u015f\u0131m\u0131n\u0131 kullanarak (bu durumda daha basittir), a\u015fa\u011f\u0131dakileri elde ederiz.<\/span><\/p>\n

80.000 z\u0131mpara makinesi hacmi, sat\u0131\u015f gelirinin y\u00fczde 15’ine e\u015fit bir k\u00e2r sa\u011fl\u0131yor mu? 80.000 z\u0131mpara makinesi i\u00e7in toplam gelir 3.2 milyon $’d\u0131r (40 – 80.000 $). K\u00e2r, resmi bir gelir tablosu haz\u0131rlamadan hesaplanabilir.<\/span><\/p>\n

Ba\u015faba\u015f noktas\u0131n\u0131n \u00fczerinde, birim ba\u015f\u0131na katk\u0131 pay\u0131n\u0131n birim ba\u015f\u0131na k\u00e2r oldu\u011funu unutmay\u0131n. Ba\u015faba\u015f hacmi 50.000 z\u0131mpara makinesidir. 80.000 z\u0131mpara sat\u0131l\u0131rsa, ba\u015faba\u015f noktas\u0131n\u0131n \u00fczerinde 30.000 (80.000 – 50.000) z\u0131mpara sat\u0131l\u0131r. Dolay\u0131s\u0131yla vergi \u00f6ncesi k\u00e2r, sat\u0131\u015flar\u0131n y\u00fczde 15’i (480.000$\/3.200.000$) olan 480.000$ (16-30.000$)’dir.<\/span><\/p>\n

\n

Kar\u015f\u0131l\u0131k ay\u0131rma<\/a> muhasebe kayd\u0131<\/span>
\n129 hesap nas\u0131l \u00e7al\u0131\u015f\u0131r<\/span>
\n128 hesap nas\u0131l \u00e7al\u0131\u015f\u0131r<\/span>
\nTahsili imkans\u0131z hale gelen alacaklar muhasebe kayd\u0131<\/span>
\nTahsil edilemeyen alacaklar\u0131n gider yaz\u0131lmas\u0131 2022<\/span>
\n\u015e\u00fcpheli Alacaklar muhasebe kayd\u0131<\/span>
\nTahsil ED\u0130LEMEYEN alacaklar KKEG<\/span>
\n\u015e\u00fcpheli alacak Nedir<\/span><\/p>\n

\n

Vergi Sonras\u0131 Kar Hedefleri<\/span><\/strong><\/h3>\n

Ba\u015faba\u015f noktas\u0131 hesaplan\u0131rken gelir vergilerinin hi\u00e7bir rol\u00fc yoktur. Bunun nedeni, s\u0131f\u0131r gelir \u00fczerinden \u00f6denen vergilerin s\u0131f\u0131r olmas\u0131d\u0131r. Bununla birlikte, \u015firketin belirli bir net gelir elde etmek i\u00e7in ka\u00e7 birim sataca\u011f\u0131n\u0131 bilmesi gerekti\u011finde, baz\u0131 ek de\u011ferlendirmelere ihtiya\u00e7 vard\u0131r.<\/span><\/p>\n

Net gelirin, gelir vergileri sonras\u0131 faaliyet geliri oldu\u011funu ve hedeflenen gelir rakam\u0131m\u0131z\u0131n vergi \u00f6ncesi terimlerle ifade edildi\u011fini hat\u0131rlay\u0131n. Sonu\u00e7 olarak, gelir hedefi net gelir olarak ifade edildi\u011finde, faaliyet geliri elde etmek i\u00e7in gelir vergilerini geri eklemeliyiz. Bu nedenle, her iki yakla\u015f\u0131m\u0131 da kullanmak i\u00e7in, vergi sonras\u0131 kar hedefi, \u00f6nce vergi \u00f6ncesi kar hedefine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmelidir.<\/span><\/p>\n

Sat\u0131\u015f Dolar\u0131nda Ba\u015fa Ba\u015f Noktas\u0131<\/span><\/strong><\/h3>\n

Baz\u0131 durumlarda, CVP analizini kullan\u0131rken, y\u00f6neticiler sat\u0131\u015f etkinli\u011finin \u00f6l\u00e7\u00fcs\u00fc olarak sat\u0131lan birimler yerine sat\u0131\u015f gelirini kullanmay\u0131 tercih edebilirler. Sat\u0131lan birim \u00f6l\u00e7\u00fcs\u00fc, birim sat\u0131\u015f fiyat\u0131n\u0131n sat\u0131lan birimlerle \u00e7arp\u0131lmas\u0131yla bir sat\u0131\u015f geliri \u00f6l\u00e7\u00fcs\u00fcne d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir. \u00d6rne\u011fin, More-Power Company i\u00e7in ba\u015faba\u015f noktas\u0131 50.000 z\u0131mpara makinesi olarak hesapland\u0131.<\/span><\/p>\n

Her z\u0131mpara makinesinin sat\u0131\u015f fiyat\u0131 40$ oldu\u011fundan, sat\u0131\u015f gelirindeki ba\u015faba\u015f hacmi 2.000.000$’d\u0131r (40-50.000$). Sat\u0131lan birimlerde ifade edilen herhangi bir cevap, kolayl\u0131kla sat\u0131\u015f gelirinde ifade edilene d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir, ancak cevap, sat\u0131\u015f-gelir durumu i\u00e7in ayr\u0131 bir form\u00fcl geli\u015ftirerek daha do\u011frudan hesaplanabilir.<\/span><\/p>\n

Bu durumda \u00f6nemli de\u011fi\u015fken sat\u0131\u015f dolar\u0131d\u0131r, dolay\u0131s\u0131yla hem gelir hem de de\u011fi\u015fken maliyetler birim yerine dolar olarak ifade edilmelidir. Sat\u0131\u015f geliri her zaman dolar olarak ifade edildi\u011finden, bu de\u011fi\u015fkeni \u00f6l\u00e7mek sorun de\u011fil. De\u011fi\u015fken maliyetlere daha yak\u0131ndan bakal\u0131m ve bunlar\u0131n sat\u0131\u015f dolar\u0131 cinsinden nas\u0131l ifade edilebilece\u011fini g\u00f6relim.<\/span><\/p>\n

Sat\u0131\u015f dolar\u0131ndaki ba\u015faba\u015f noktas\u0131n\u0131 hesaplamak i\u00e7in, de\u011fi\u015fken maliyetler, sat\u0131lan birim ba\u015f\u0131na bir miktar yerine sat\u0131\u015flar\u0131n y\u00fczdesi olarak tan\u0131mlan\u0131r. Sat\u0131\u015f gelirinin de\u011fi\u015fken maliyet ve katk\u0131 pay\u0131na b\u00f6l\u00fcnmesini g\u00f6sterir. Bu sergide fiyat 10$ ve de\u011fi\u015fken maliyet 6$’d\u0131r. Tabii ki, geri kalan 4$’l\u0131k katk\u0131 pay\u0131d\u0131r (10$ – 6$).<\/span><\/p>\n

Sat\u0131lan 10 birime odaklan\u0131ld\u0131\u011f\u0131nda, toplam de\u011fi\u015fken maliyetler 60 dolard\u0131r (6 – 10 birim sat\u0131ld\u0131). Alternatif olarak, sat\u0131lan her birim 10 ABD Dolar\u0131 gelir elde etti\u011finden, kazan\u0131lan her 10 ABD Dolar\u0131 i\u00e7in, 6 ABD Dolar\u0131 de\u011fi\u015fken maliyete maruz kal\u0131nd\u0131\u011f\u0131n\u0131 veya e\u015fde\u011fer olarak, kazan\u0131lan her bir ABD Dolar\u0131 gelirinin y\u00fczde 60’\u0131n\u0131n de\u011fi\u015fken maliyete (6 ABD Dolar\u0131 \/ 6 ABD Dolar\u0131) atfedilebilir oldu\u011funu s\u00f6yleyebiliriz. 10 $). Bu nedenle, sat\u0131\u015f gelirine odaklanarak, 100$’l\u0131k (0.60 – 100$) gelirler i\u00e7in toplam de\u011fi\u015fken maliyetlerin 60$ olmas\u0131n\u0131 bekleriz.<\/span><\/p>\n

De\u011fi\u015fken maliyeti sat\u0131\u015f dolar\u0131 cinsinden ifade ederken, de\u011fi\u015fken maliyet oran\u0131n\u0131 hesaplad\u0131k. De\u011fi\u015fken maliyetleri kar\u015f\u0131lamak i\u00e7in kullan\u0131lmas\u0131 gereken her sat\u0131\u015f dolar\u0131n\u0131n oran\u0131d\u0131r. De\u011fi\u015fken maliyet oran\u0131, toplam veri veya birim veri kullan\u0131larak hesaplanabilir. Tabii ki, de\u011fi\u015fken maliyetler kar\u015f\u0131land\u0131ktan sonra kalan sat\u0131\u015f dolar\u0131n\u0131n y\u00fczdesi katk\u0131 pay\u0131 oran\u0131d\u0131r.<\/span><\/p>\n

Katk\u0131 pay\u0131 oran\u0131, sabit maliyetleri kar\u015f\u0131lamak ve k\u00e2r sa\u011flamak i\u00e7in mevcut her sat\u0131\u015f dolar\u0131n\u0131n oran\u0131d\u0131r. De\u011fi\u015fken maliyet oran\u0131 sat\u0131\u015flar\u0131n y\u00fczde 60’\u0131 ise, katk\u0131 pay\u0131 sat\u0131\u015flar\u0131n kalan y\u00fczde 40’\u0131 olmal\u0131d\u0131r. De\u011fi\u015fken maliyet oran\u0131n\u0131n tamamlay\u0131c\u0131s\u0131n\u0131n katk\u0131 pay\u0131 oran\u0131 olmas\u0131 mant\u0131kl\u0131d\u0131r.<\/span><\/p>\n

Ne de olsa, de\u011fi\u015fken maliyetler kar\u015f\u0131land\u0131ktan sonra kalan sat\u0131\u015f dolar\u0131n\u0131n oran\u0131, katk\u0131 pay\u0131 bile\u015feni olmal\u0131d\u0131r.<\/span>\u00a0De\u011fi\u015fken maliyet oran\u0131 toplam veya birim rakamlar kullan\u0131larak hesaplanabilece\u011fi gibi, katk\u0131 pay\u0131 oran\u0131 da (bizim sergimizde y\u00fczde 40) bu iki yolla hesaplanabilir.<\/span><\/p>\n

Yani, toplam katk\u0131 pay\u0131 toplam sat\u0131\u015flara (40$\/100$) b\u00f6l\u00fcnebilir veya birim katk\u0131 pay\u0131n\u0131n fiyata b\u00f6l\u00fcnmesi (4$\/10$) kullan\u0131labilir. Do\u011fal olarak, de\u011fi\u015fken maliyet oran\u0131 biliniyorsa, katk\u0131 pay\u0131 oran\u0131n\u0131 (1 – 0,60 – 0,40) vermek i\u00e7in birden \u00e7\u0131kar\u0131labilir.<\/span><\/p>\n

Sabit maliyetler bunun neresinde? Katk\u0131 pay\u0131, de\u011fi\u015fken maliyetler kar\u015f\u0131land\u0131ktan sonra kalan gelir oldu\u011fundan, sabit maliyetleri kar\u015f\u0131lamak ve k\u00e2ra katk\u0131da bulunmak i\u00e7in mevcut gelir olmal\u0131d\u0131r. Sabit maliyetlerin k\u00e2r \u00fczerindeki etkisini g\u00f6stermek i\u00e7in ayn\u0131 fiyat ve de\u011fi\u015fken maliyet verilerini kullan\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kar Hedefleri Ba\u015faba\u015f noktas\u0131 faydal\u0131 bir bilgi olsa da, \u00e7o\u011fu firma s\u0131f\u0131rdan fazla i\u015fletme geliri elde etmek ister. CVP analizi, belirli bir hedeflenen geliri elde etmek i\u00e7in ka\u00e7 birimin sat\u0131lmas\u0131 gerekti\u011fini belirlemenin bir yolunu sunar. Hedeflenen faaliyet geliri, dolar tutar\u0131 (\u00f6r. 20.000 ABD Dolar\u0131) veya sat\u0131\u015f gelirinin y\u00fczdesi (\u00f6r. gelirin y\u00fczde 15’i) olarak ifade edilebilir.…
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":[27046,27048,27047],"tags":[27051,27050,27049,27055,27054,25067,27053,27052],"class_list":["post-10996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-karsilik-ayirma-muhasebe-kaydi","category-tahsil-edilemeyen-alacaklarin-gider-yazilmasi-2022","category-tahsili-imkansiz-hale-gelen-alacaklar-muhasebe-kaydi","tag-128-hesap-nasil-calisir","tag-129-hesap-nasil-calisir","tag-karsilik-ayirma-muhasebe-kaydi","tag-supheli-alacak-nedir","tag-supheli-alacaklar-muhasebe-kaydi","tag-tahsil-edilemeyen-alacaklar-kkeg","tag-tahsil-edilemeyen-alacaklarin-gider-yazilmasi-2022","tag-tahsili-imkansiz-hale-gelen-alacaklar-muhasebe-kaydi"],"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