{"id":10998,"date":"2022-10-02T16:39:15","date_gmt":"2022-10-02T13:39:15","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10998"},"modified":"2022-10-02T16:39:15","modified_gmt":"2022-10-02T13:39:15","slug":"kar-hedefleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/kar-hedefleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Kar Hedefleri \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

\u015eu soruyu d\u00fc\u015f\u00fcn\u00fcn: 424.000 $’l\u0131k vergi \u00f6ncesi kar elde etmek i\u00e7in More-Power ne kadar sat\u0131\u015f geliri \u00fcretmelidir? (Bu soru, birim baz\u0131nda daha \u00f6nce sordu\u011fumuz soruya benzer, ancak soru do\u011frudan sat\u0131\u015f geliri a\u00e7\u0131s\u0131ndan ifade edilmi\u015ftir.) Bu soruyu yan\u0131tlamak i\u00e7in katk\u0131 pay\u0131 yakla\u015f\u0131m\u0131n\u0131 kullanarak, hedeflenen faaliyet gelirine 424.000 ABD dolar\u0131 ekleyin. 800.000 $ sabit maliyet ve katk\u0131 pay\u0131 oran\u0131na b\u00f6l\u00fcn.<\/span><\/p>\n

More-Power, 424.000$’l\u0131k bir kar hedefine ula\u015fmak i\u00e7in 3.060.000$’a e\u015fit gelir elde etmelidir. Ba\u015faba\u015f 2.000.000$ oldu\u011fundan, ba\u015faba\u015f noktas\u0131n\u0131n \u00fczerinde 1.060.000$’l\u0131k (3.060.000$ – 2.000.000$) ek sat\u0131\u015flar kazan\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

Katk\u0131 pay\u0131 oran\u0131n\u0131n, ba\u015fa ba\u015f \u00fczerindeki gelirlerle \u00e7arp\u0131lmas\u0131n\u0131n 424.000$ (0.40 – 1.060.000$) k\u00e2r sa\u011flad\u0131\u011f\u0131na dikkat edin. Ba\u015fa ba\u015f \u00fczerinde, katk\u0131 pay\u0131 oran\u0131 bir kar oran\u0131d\u0131r; bu nedenle, her bir sat\u0131\u015f dolar\u0131n\u0131n k\u00e2ra atanabilir oran\u0131n\u0131 temsil eder. Bu \u00f6rnekte, ba\u015faba\u015f noktas\u0131n\u0131n \u00fczerinde kazan\u0131lan her sat\u0131\u015f dolar\u0131, kar\u0131 0,40 dolar art\u0131r\u0131r.<\/span><\/p>\n

Genel olarak, sabit maliyetlerin de\u011fi\u015fmedi\u011fini varsayarsak, katk\u0131 pay\u0131 oran\u0131, sat\u0131\u015f gelirindeki bir de\u011fi\u015fikli\u011fin kar etkisini bulmak i\u00e7in kullan\u0131labilir.<\/span><\/p>\n

Gelirdeki bir de\u011fi\u015fiklikten k\u00e2rdaki toplam de\u011fi\u015fikli\u011fi elde etmek i\u00e7in, katk\u0131 pay\u0131 oran\u0131n\u0131 sat\u0131\u015flardaki de\u011fi\u015fiklikle \u00e7arpman\u0131z yeterlidir. \u00d6rne\u011fin, sat\u0131\u015f geliri 3.060.000 ABD Dolar\u0131 yerine 3.000.000 ABD Dolar\u0131 ise, beklenen kar nas\u0131l etkilenecektir? Sat\u0131\u015f gelirinde 60.000$’l\u0131k bir d\u00fc\u015f\u00fc\u015f, karda 24.000$’l\u0131k (0.40 – 60.000$) bir d\u00fc\u015f\u00fc\u015fe neden olacakt\u0131r.<\/span><\/p>\n

\u0130ki Yakla\u015f\u0131m\u0131n Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<\/span><\/strong><\/h3>\n

Tek \u00fcr\u00fcn ayar\u0131 i\u00e7in, birim yan\u0131tlar\u0131ndaki ba\u015faba\u015f noktas\u0131n\u0131 bir sat\u0131\u015f geliri yan\u0131t\u0131na d\u00f6n\u00fc\u015ft\u00fcrmek, yaln\u0131zca birim sat\u0131\u015f fiyat\u0131n\u0131 sat\u0131lan birimlerle \u00e7arpma meselesidir. O zaman neden sat\u0131\u015f-gelir yakla\u015f\u0131m\u0131 i\u00e7in ayr\u0131 bir form\u00fclle u\u011fra\u015fas\u0131n\u0131z ki?<\/span><\/p>\n

Tek \u00fcr\u00fcn ayar\u0131 i\u00e7in, hi\u00e7bir yakla\u015f\u0131m\u0131n di\u011ferine g\u00f6re ger\u00e7ek bir avantaj\u0131 yoktur. Her ikisi de hemen hemen ayn\u0131 d\u00fczeyde kavramsal ve hesaplama zorlu\u011fu sunar.<\/span><\/p>\n

Ancak, \u00e7ok \u00fcr\u00fcnl\u00fc bir ortamda, CVP analizi daha karma\u015f\u0131kt\u0131r ve sat\u0131\u015f-gelir yakla\u015f\u0131m\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde daha kolayd\u0131r. Bu yakla\u015f\u0131m, esasen tek \u00fcr\u00fcn ortam\u0131nda bulunan ayn\u0131 hesaplama gerekliliklerini korurken, sat\u0131lan birim yakla\u015f\u0131m\u0131 daha zor hale gelir. CVP analizinin kavramsal karma\u015f\u0131kl\u0131\u011f\u0131 birden fazla \u00fcr\u00fcnle artsa da, i\u015flem olduk\u00e7a basittir.<\/span><\/p>\n

\u00c7oklu \u00dcr\u00fcn Analizi<\/span><\/strong><\/h3>\n

More-Power Company, iki model z\u0131mpara makinesi sunmaya karar verdi: 40 dolara sat\u0131lan normal bir z\u0131mpara makinesi ve 60 dolara sat\u0131lan, dar k\u00f6\u015felere ve oyuklara s\u0131\u011facak \u00e7e\u015fitli matkap benzeri u\u00e7lara sahip bir mini z\u0131mpara makinesi. Pazarlama departman\u0131, \u00f6n\u00fcm\u00fczdeki y\u0131l 75.000 normal z\u0131mpara makinesi ve 30.000 mini z\u0131mpara makinesinin sat\u0131labilece\u011fine inan\u0131yor. Kontrol\u00f6r, sat\u0131\u015f tahminine dayal\u0131 olarak a\u015fa\u011f\u0131daki tahmini gelir tablosunu haz\u0131rlam\u0131\u015ft\u0131r.<\/span><\/p>\n

Kontrol\u00f6r\u00fcn do\u011frudan sabit giderleri ortak sabit giderlerden ay\u0131rd\u0131\u011f\u0131n\u0131 unutmay\u0131n. Do\u011frudan sabit giderler, her bir b\u00f6l\u00fcme izlenebilen ve b\u00f6l\u00fcm olmasayd\u0131 ka\u00e7\u0131n\u0131lacak olan sabit maliyetlerdir. Ortak sabit giderler, b\u00f6l\u00fcmlere g\u00f6re izlenemeyen ve b\u00f6l\u00fcmlerden biri ortadan kald\u0131r\u0131lsa bile kalacak olan sabit maliyetlerdir.<\/span><\/p>\n

Birimlerde Ba\u015fa Ba\u015f Noktas\u0131<\/span><\/strong><\/h3>\n

More-Power’\u0131n sahibi, yeni bir \u00fcr\u00fcn grubu ekleme konusunda biraz endi\u015feli ve ba\u015fa ba\u015f i\u00e7in her modelden ka\u00e7 tane sat\u0131lmas\u0131 gerekti\u011fini bilmek istiyor. Bu soruyu cevaplama sorumlulu\u011fu size verilseydi, nas\u0131l cevap verirdiniz?<\/span><\/p>\n

Olas\u0131 bir yan\u0131t, daha \u00f6nce geli\u015ftirdi\u011fimiz ve sabit maliyetlerin katk\u0131 pay\u0131na b\u00f6l\u00fcnd\u00fc\u011f\u00fc denklemi kullanmakt\u0131r. Bununla birlikte, bu denklem baz\u0131 acil problemler sunar. Tek \u00fcr\u00fcn analizi i\u00e7in geli\u015ftirilmi\u015ftir. \u0130ki \u00fcr\u00fcn i\u00e7in iki birim katk\u0131 pay\u0131 vard\u0131r. Normal z\u0131mpara makinesinin birim ba\u015f\u0131na katk\u0131 pay\u0131 16 $ (40 $ – 24 $) ve mini z\u0131mpara makinesinin katk\u0131 pay\u0131 30 $ (60 $ – 30 $) vard\u0131r.<\/span><\/p>\n

Olas\u0131 bir \u00e7\u00f6z\u00fcm, analizi her \u00fcr\u00fcn hatt\u0131na ayr\u0131 ayr\u0131 uygulamakt\u0131r. Gelir, \u00fcr\u00fcn marj\u0131 olarak tan\u0131mland\u0131\u011f\u0131nda bireysel ba\u015faba\u015f noktalar\u0131 elde etmek m\u00fcmk\u00fcnd\u00fcr. Normal z\u0131mpara makinesi i\u00e7in ba\u015faba\u015f noktas\u0131 a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n

\n

Muhasebe performans hedefleri \u00f6rnekleri<\/span>
\nHedef<\/a> maliyet Nedir<\/span>
\nNet kar nas\u0131l bulunur<\/span>
\nKar ve Zarar Nas\u0131l y\u00f6netilecek<\/span>
\nBilan\u00e7o kar zarar hesaplama<\/span>
\nY\u0131l sonu kar zarar hesaplamas\u0131<\/span>
\nKar Zarar hesaplama muhasebe<\/span>
\nKar Zarar Tablosu<\/span><\/p>\n

\n

Bu nedenle, ba\u015fa ba\u015f bir \u00fcr\u00fcn marj\u0131 elde etmek i\u00e7in 15.625 normal z\u0131mpara makinesi ve 15.000 mini z\u0131mpara makinesi sat\u0131lmal\u0131d\u0131r. Ancak ba\u015fa ba\u015f \u00fcr\u00fcn marj\u0131 yaln\u0131zca do\u011frudan sabit maliyetleri kapsar; ortak sabit maliyetler kar\u015f\u0131lanmaya devam etmektedir. Bu say\u0131da z\u0131mpara makinesinin sat\u0131lmas\u0131, genel sabit maliyetlere e\u015fit bir kay\u0131pla sonu\u00e7lanacakt\u0131r. Firman\u0131n bir b\u00fct\u00fcn olarak ba\u015fa ba\u015f noktas\u0131 hen\u00fcz belirlenmedi. Bir \u015fekilde, ortak sabit maliyetler analize dahil edilmelidir.<\/span><\/p>\n

Bir ba\u015faba\u015f noktas\u0131 hesaplamadan \u00f6nce her bir \u00fcr\u00fcn hatt\u0131na ortak sabit maliyetleri tahsis etmek bu zorlu\u011fu \u00e7\u00f6zebilir. Bu yakla\u015f\u0131mdaki sorun, ortak sabit maliyetlerin tahsisinin keyfi olmas\u0131d\u0131r. Bu nedenle, anlaml\u0131 bir ba\u015fa ba\u015f hacmi kolayca belirgin de\u011fildir.<\/span><\/p>\n

Di\u011fer bir olas\u0131 \u00e7\u00f6z\u00fcm, \u00e7oklu \u00fcr\u00fcn problemini tek \u00fcr\u00fcn problemine d\u00f6n\u00fc\u015ft\u00fcrmektir. Bu yap\u0131labilirse, tek \u00fcr\u00fcn CVP metodolojisinin tamam\u0131 do\u011frudan uygulanabilir. Bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn anahtar\u0131, pazarlanan \u00fcr\u00fcnlerin birim cinsinden beklenen sat\u0131\u015f kar\u0131\u015f\u0131m\u0131n\u0131 belirlemektir.<\/span><\/p>\n

Sat\u0131\u015f Kar\u0131\u015f\u0131m\u0131<\/span><\/strong><\/h3>\n

Sat\u0131\u015f karmas\u0131, bir firma taraf\u0131ndan sat\u0131lan \u00fcr\u00fcnlerin g\u00f6reli bile\u015fimidir. Sat\u0131\u015f karmas\u0131, sat\u0131lan birimlerle veya gelir oran\u0131yla \u00f6l\u00e7\u00fclebilir. \u00d6rne\u011fin, More-Power 75.000 normal z\u0131mpara makinesi ve 30.000 mini z\u0131mpara makinesi satmay\u0131 planl\u0131yorsa, birimlerdeki sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 75.000:30.000’dir.<\/span><\/p>\n

Genellikle, sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 m\u00fcmk\u00fcn olan en k\u00fc\u00e7\u00fck tam say\u0131lara indirgenir. B\u00f6ylece, 75.000:30,000 g\u00f6reli kar\u0131\u015f\u0131m, 75:30’a ve ayr\u0131ca 5:2’ye d\u00fc\u015f\u00fcr\u00fclebilir. Yani sat\u0131lan her be\u015f normal z\u0131mpara makinesi i\u00e7in iki mini z\u0131mpara makinesi sat\u0131lmaktad\u0131r.<\/span><\/p>\n

Alternatif olarak, sat\u0131\u015f kar\u0131\u015f\u0131m\u0131, her bir \u00fcr\u00fcn taraf\u0131ndan sa\u011flanan toplam gelirin y\u00fczdesi ile temsil edilebilir. Bu durumda, normal z\u0131mpara geliri 3.000.000 $ (40 – 75.000 $) ve mini z\u0131mpara geliri 1.800.000 $ (60 – 30.000 $) olur. Normal z\u0131mpara, toplam gelirin y\u00fczde 62,5’ini, mini z\u0131mpara ise kalan y\u00fczde 37,5’ini olu\u015fturuyor. \u0130ki sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 farkl\u0131ym\u0131\u015f gibi g\u00f6r\u00fcnebilir.<\/span><\/p>\n

Birimlerdeki sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 5:2’dir; yani sat\u0131lan her be\u015f z\u0131mpara makinesinin yakla\u015f\u0131k y\u00fczde 71’i normal z\u0131mpara makinesi ve yakla\u015f\u0131k y\u00fczde 29’u mini z\u0131mpara makinesidir. Ancak, normal z\u0131mpara makineleri i\u00e7in gelire dayal\u0131 sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 y\u00fczde 62,5’tir. Ger\u00e7ekten hi\u00e7bir fark yok.<\/span><\/p>\n

Gelirdeki sat\u0131\u015f karmas\u0131, sat\u0131\u015f karmas\u0131n\u0131 birim olarak al\u0131r ve fiyata g\u00f6re a\u011f\u0131rl\u0131kland\u0131r\u0131r. Bu nedenle, sat\u0131lan z\u0131mpara makinelerinin temel oran\u0131 5:2 olarak kalsa da, fiyat hesaba kat\u0131ld\u0131\u011f\u0131nda daha d\u00fc\u015f\u00fck fiyatl\u0131 normal z\u0131mpara makineleri daha az a\u011f\u0131rl\u0131kl\u0131d\u0131r. Geri kalan tart\u0131\u015fmada, birim olarak ifade edilen sat\u0131\u015f kar\u0131\u015f\u0131m\u0131n\u0131 kullanaca\u011f\u0131z.<\/span><\/p>\n

Ba\u015faba\u015f hacmini tan\u0131mlamak i\u00e7in bir dizi farkl\u0131 sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 kullan\u0131labilir. \u00d6rne\u011fin, 2:1’lik bir sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 41.935 normal z\u0131mpara makinesi ve 20.968 mini z\u0131mpara makinesinin ba\u015faba\u015f noktas\u0131n\u0131 tan\u0131mlayacakt\u0131r. Bu kar\u0131\u015f\u0131m\u0131n \u00fcretti\u011fi toplam katk\u0131 pay\u0131 1.300.000$’d\u0131r.<\/span><\/p>\n

Benzer \u015fekilde, 28.261 normal z\u0131mpara makinesi ve 28.261 mini z\u0131mpara makinesi sat\u0131l\u0131rsa (1:1 sat\u0131\u015f kar\u0131\u015f\u0131m\u0131na kar\u015f\u0131l\u0131k gelir), toplam katk\u0131 marj\u0131 da 1.300.0006 $ [(16 – 28.261 $ – (30 – 28.261 $)] olur. Toplam sabit maliyetler 1.300.000 $ oldu\u011fundan, her iki sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 da ba\u015fa ba\u015f noktalar\u0131 tan\u0131mlar. Neyse ki, her sat\u0131\u015f kar\u0131\u015f\u0131m\u0131n\u0131n dikkate al\u0131nmas\u0131 gerekmez.<\/span><\/p>\n

More-Power ger\u00e7ekten 2:1 veya 1:1’lik bir sat\u0131\u015f karmas\u0131 bekleyebilir mi? Sat\u0131lan her iki normal z\u0131mpara makinesi i\u00e7in More-Power bir mini z\u0131mpara makinesi satmay\u0131 bekliyor mu? Veya her normal z\u0131mpara makinesi i\u00e7in, More-Power ger\u00e7ekten bir mini z\u0131mpara makinesi satabilir mi?<\/span><\/p>\n

More-Power’\u0131n pazarlama \u00e7al\u0131\u015fmas\u0131na g\u00f6re, 5:2’lik bir sat\u0131\u015f kar\u0131\u015f\u0131m\u0131 beklenebilir. Bu kullan\u0131lmas\u0131 gereken orand\u0131r; di\u011ferleri g\u00f6z ard\u0131 edilebilir. CVP analizi i\u00e7in ge\u00e7erli olmas\u0131 beklenen sat\u0131\u015f karmas\u0131 kullan\u0131lmal\u0131d\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kar Hedefleri \u015eu soruyu d\u00fc\u015f\u00fcn\u00fcn: 424.000 $’l\u0131k vergi \u00f6ncesi kar elde etmek i\u00e7in More-Power ne kadar sat\u0131\u015f geliri \u00fcretmelidir? (Bu soru, birim baz\u0131nda daha \u00f6nce sordu\u011fumuz soruya benzer, ancak soru do\u011frudan sat\u0131\u015f geliri a\u00e7\u0131s\u0131ndan ifade edilmi\u015ftir.) Bu soruyu yan\u0131tlamak i\u00e7in katk\u0131 pay\u0131 yakla\u015f\u0131m\u0131n\u0131 kullanarak, hedeflenen faaliyet gelirine 424.000 ABD dolar\u0131 ekleyin. 800.000 $ sabit maliyet…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10306,"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":[27057,27056],"tags":[27059,26074,23795,23030,25856,27058,23029,23025],"class_list":["post-10998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hedef-maliyet-nedir","category-muhasebe-performans-hedefleri-ornekleri","tag-bilanco-kar-zarar-hesaplama","tag-hedef-maliyet-nedir","tag-kar-ve-zarar-nasil-yonetilecek","tag-kar-zarar-hesaplama-muhasebe","tag-kar-zarar-tablosu","tag-muhasebe-performans-hedefleri-ornekleri","tag-net-kar-nasil-bulunur","tag-yil-sonu-kar-zarar-hesaplamasi"],"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