{"id":11086,"date":"2022-10-13T11:31:55","date_gmt":"2022-10-13T08:31:55","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11086"},"modified":"2022-10-13T11:31:55","modified_gmt":"2022-10-13T08:31:55","slug":"performansi-gelistirme-yontemleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/performansi-gelistirme-yontemleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Performans\u0131 Geli\u015ftirme Y\u00f6ntemleri \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Daha D\u00fc\u015f\u00fck Fiyatlar<\/span><\/strong><\/h3>\n

Y\u00fcksek envanterler, daha fazla \u00fcretken kapasiteye ihtiya\u00e7 duyuldu\u011fu anlam\u0131na gelir ve bu da ekipman ve alana daha fazla yat\u0131r\u0131m yap\u0131lmas\u0131na yol a\u00e7ar. Tedarik s\u00fcresi ve y\u00fcksek s\u00fcre\u00e7 i\u00e7i \u00e7al\u0131\u015fma stoklar\u0131 genellikle birbiriyle ili\u015fkili oldu\u011fundan, y\u00fcksek stoklar genellikle fazla mesainin nedeni olabilir.<\/span><\/p>\n

Fazla mesai, elbette, i\u015fletme giderlerini art\u0131r\u0131r ve karl\u0131l\u0131\u011f\u0131 d\u00fc\u015f\u00fcr\u00fcr. Daha d\u00fc\u015f\u00fck stoklar, ta\u015f\u0131ma maliyetlerini, birim ba\u015f\u0131na yat\u0131r\u0131m maliyetlerini ve fazla mesai ve \u00f6zel nakliye \u00fccretleri gibi di\u011fer i\u015fletme giderlerini azalt\u0131r. Yat\u0131r\u0131m ve i\u015fletme maliyetlerini d\u00fc\u015f\u00fcrerek, her bir \u00fcr\u00fcn\u00fcn birim marj\u0131 art\u0131r\u0131larak fiyatland\u0131rma kararlar\u0131nda daha fazla esneklik sa\u011flan\u0131r.<\/span><\/p>\n

Geli\u015ftirilmi\u015f Teslimat Performans\u0131<\/span><\/strong><\/span><\/h3>\n

Mallar\u0131 zaman\u0131nda teslim etmek ve pazar\u0131n gerektirdi\u011finden daha k\u0131sa teslim s\u00fcreleri ile mal \u00fcretmek \u00f6nemli rekabet ara\u00e7lar\u0131d\u0131r. Mallar\u0131 zaman\u0131nda teslim etmek, bir firman\u0131n mallar\u0131 \u00fcretmek ve teslim etmek i\u00e7in gereken s\u00fcreyi tahmin etme yetene\u011fi ile ilgilidir. Bir firma rakiplerinden daha y\u00fcksek stoklara sahipse, firman\u0131n \u00fcretim sa\u011flama s\u00fcresi end\u00fcstrinin tahmin ufkundan daha y\u00fcksektir.<\/span><\/p>\n

Y\u00fcksek stoklar, bir sipari\u015fi \u00fcretmek ve doldurmak i\u00e7in gereken ger\u00e7ek s\u00fcreyi gizleyebilir. Daha d\u00fc\u015f\u00fck stoklar, ger\u00e7ek teslim s\u00fcrelerinin daha dikkatli bir \u015fekilde g\u00f6zlemlenmesine ve daha do\u011fru teslimat tarihlerinin sa\u011flanmas\u0131na olanak tan\u0131r. Teslim s\u00fcrelerini k\u0131saltmak da \u00e7ok \u00f6nemlidir. Teslim s\u00fcrelerini k\u0131saltmak, s\u00fcre\u00e7 i\u00e7i \u00e7al\u0131\u015fma stoklar\u0131n\u0131 d\u00fc\u015f\u00fcrmeye e\u015fde\u011ferdir.<\/span><\/p>\n

10 g\u00fcnl\u00fck yar\u0131 mamul envanteri olan bir \u015firketin ortalama \u00fcretim sa\u011flama s\u00fcresi 10 g\u00fcnd\u00fcr. \u015eirket, teslim s\u00fcresini 10 g\u00fcnden be\u015f g\u00fcne indirebilirse, \u015firketin art\u0131k yaln\u0131zca be\u015f g\u00fcnl\u00fck yar\u0131 mamul stoklar\u0131 ta\u015f\u0131mas\u0131 gerekir. Teslim s\u00fcreleri azald\u0131k\u00e7a, bitmi\u015f \u00fcr\u00fcn stoklar\u0131n\u0131 da azaltmak m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

\u00d6rne\u011fin, bir \u00fcr\u00fcn i\u00e7in teslim s\u00fcresi 10 g\u00fcn ise ve pazar talep \u00fczerine teslimat gerektiriyorsa, o zaman firmalar ortalama olarak 10 g\u00fcnl\u00fck bitmi\u015f \u00fcr\u00fcn envanteri (art\u0131 talep belirsizli\u011fini kar\u015f\u0131lamak i\u00e7in bir miktar g\u00fcvenlik sto\u011fu) ta\u015f\u0131mal\u0131d\u0131r.<\/span><\/p>\n

Firman\u0131n teslim s\u00fcresini be\u015f g\u00fcne indirebildi\u011fini varsayal\u0131m. Bu durumda mamul sto\u011fu da be\u015f g\u00fcne indirilmelidir. Bu nedenle, envanter seviyesi, organizasyonun yan\u0131t verme kabiliyetine i\u015faret eder. Rakiplere g\u00f6re y\u00fcksek seviyeler rekabet avantaj\u0131na d\u00f6n\u00fc\u015f\u00fcyor. Bu nedenle TOC, tedarik s\u00fcrelerini azaltarak stoklar\u0131n azalt\u0131lmas\u0131n\u0131 vurgular.<\/span><\/p>\n

Performans\u0131 Geli\u015ftirme Y\u00f6ntemleri<\/span><\/strong><\/h3>\n

K\u0131s\u0131tlar teorisi, \u00f6rg\u00fctsel performans\u0131 iyile\u015ftirme hedefine ula\u015fmak i\u00e7in be\u015f ad\u0131m kullan\u0131r:<\/span><\/strong><\/p>\n

1. Bir kurulu\u015fun k\u0131s\u0131tlamalar\u0131n\u0131 belirleyin.<\/span>
\n2. Ba\u011flama k\u0131s\u0131tlamalar\u0131ndan yararlan\u0131n.<\/span><\/p>\n

Ad\u0131m 1: Bir Kurulu\u015fun K\u0131s\u0131tlamalar\u0131n\u0131 Tan\u0131mlay\u0131n<\/span><\/strong><\/p>\n

Ad\u0131m 1, do\u011frusal programlama i\u00e7in a\u00e7\u0131klanan s\u00fcre\u00e7le konsept olarak ayn\u0131d\u0131r. \u0130\u00e7 ve d\u0131\u015f k\u0131s\u0131tlamalar belirlenir. Optimum \u00fcr\u00fcn karmas\u0131, organizasyonun t\u00fcm k\u0131s\u0131tlamalar\u0131na tabi olarak verimi maksimize eden kar\u0131\u015f\u0131m olarak tan\u0131mlan\u0131r. Optimum kar\u0131\u015f\u0131m, her bir k\u0131s\u0131tl\u0131 kayna\u011f\u0131n ne kadar\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131n\u0131 ve organizasyonun hangi k\u0131s\u0131tlamalar\u0131n\u0131n ba\u011flay\u0131c\u0131 oldu\u011funu ortaya \u00e7\u0131kar\u0131r.<\/span><\/p>\n

2. Ad\u0131m: Ba\u011flama K\u0131s\u0131tlamalar\u0131ndan Yararlan\u0131n<\/span><\/strong><\/p>\n

Herhangi bir ba\u011flay\u0131c\u0131 k\u0131s\u0131tlamadan en iyi \u015fekilde yararlanman\u0131n bir yolu, optimum \u00fcr\u00fcn kar\u0131\u015f\u0131m\u0131n\u0131n \u00fcretilmesini sa\u011flamakt\u0131r. Bununla birlikte, ba\u011flama k\u0131s\u0131tlamalar\u0131ndan en iyi \u015fekilde yararlanmak, yaln\u0131zca en uygun kar\u0131\u015f\u0131m\u0131n \u00fcretilmesini sa\u011flamaktan daha kapsaml\u0131d\u0131r. Bu ad\u0131m, TOC’nin k\u0131sa vadeli k\u0131s\u0131tlama y\u00f6netimi felsefesinin kalbidir ve TOC’nin envanterleri azaltma ve performans\u0131 art\u0131rma hedefiyle do\u011frudan ili\u015fkilidir.<\/span><\/p>\n

\u00c7o\u011fu kurulu\u015fun yaln\u0131zca birka\u00e7 ba\u011flay\u0131c\u0131 kaynak k\u0131s\u0131tlamas\u0131 vard\u0131r. Ana ba\u011flama k\u0131s\u0131tlamas\u0131 davulcu olarak tan\u0131mlan\u0131r. \u00d6rne\u011fin, yaln\u0131zca bir dahili ba\u011flama k\u0131s\u0131tlamas\u0131 oldu\u011funu varsayal\u0131m. Varsay\u0131lan olarak, bu k\u0131s\u0131tlama davulcu olur. Davulcu k\u0131s\u0131tlamas\u0131n\u0131n \u00fcretim h\u0131z\u0131, t\u00fcm tesis i\u00e7in \u00fcretim h\u0131z\u0131n\u0131 belirler.<\/span><\/p>\n

Davulcu k\u0131s\u0131tlamas\u0131 taraf\u0131ndan beslenen a\u015fa\u011f\u0131 ak\u0131\u015f s\u00fcre\u00e7leri, do\u011fal olarak \u00fcretim h\u0131z\u0131n\u0131 takip etmeye zorlan\u0131r. A\u015fa\u011f\u0131 ak\u0131\u015f s\u00fcre\u00e7leri i\u00e7in zamanlama yapmak kolayd\u0131r. Davulcu i\u015fleminde bir par\u00e7a bitti\u011finde, bir sonraki i\u015flem \u00e7al\u0131\u015fmaya ba\u015flar.<\/span><\/p>\n

Benzer \u015fekilde, sonraki her i\u015flem, \u00f6nceki i\u015flem bitti\u011finde ba\u015flar. Davulcu k\u0131s\u0131tlamas\u0131n\u0131 besleyen yukar\u0131 ak\u0131\u015f s\u00fcre\u00e7leri, davulcu k\u0131s\u0131tlamas\u0131 ile ayn\u0131 oranda \u00fcretim yapacak \u015fekilde programlanm\u0131\u015ft\u0131r. Davulcu h\u0131z\u0131nda zamanlama, a\u015f\u0131r\u0131 yukar\u0131 ak\u0131\u015f proses i\u00e7i \u00e7al\u0131\u015fma envanterlerinin \u00fcretilmesini \u00f6nler.<\/span><\/p>\n

\n

\u00c7a\u011fda\u015f performans<\/a> DE\u011eERLEND\u0130RME y\u00f6ntemleri<\/span>
\nPerformans kriteri \u00f6rnekleri<\/span>
\nPerformans DE\u011eERLEND\u0130RME s\u00fcre\u00e7leri<\/span>
\n\u00c7al\u0131\u015fan performans g\u00f6r\u00fc\u015f\u00fc<\/span>
\nFabrikada performans DE\u011eERLEND\u0130RME<\/span>
\nE\u011fitimde performans DE\u011eERLEND\u0130RME Y\u00f6ntemleri<\/span>
\nYaz\u0131l\u0131mc\u0131 performans Kriterleri<\/span>
\n360 derece performans DE\u011eERLEND\u0130RME E\u011fitimi<\/span><\/p>\n

\n

Yukar\u0131 ak\u0131\u015f zamanlamas\u0131 i\u00e7in, TOC, envanter d\u00fczeylerini d\u00fc\u015f\u00fcrmek ve kurumsal performans\u0131 iyile\u015ftirmek i\u00e7in k\u0131s\u0131tlamalar\u0131 y\u00f6netmede iki ek \u00f6zellik kullan\u0131r: arabellekler ve ipler. \u0130lk olarak, ana ba\u011flama k\u0131s\u0131tlamas\u0131n\u0131n \u00f6n\u00fcnde bir envanter tamponu olu\u015fturulur. Envanter tamponu, zaman tamponu olarak adland\u0131r\u0131l\u0131r.<\/span><\/p>\n

Zaman arabelle\u011fi, k\u0131s\u0131tl\u0131 kayna\u011f\u0131 belirli bir zaman aral\u0131\u011f\u0131 boyunca me\u015fgul tutmak i\u00e7in gereken envanterdir. Zaman arabelle\u011finin amac\u0131, kurulu\u015fun verimini belirtilen zaman aral\u0131\u011f\u0131nda \u00fcstesinden gelinebilecek herhangi bir kesintiden korumakt\u0131r.<\/span><\/p>\n

\u00d6rne\u011fin, davulcu k\u0131s\u0131tlamas\u0131ndan yukar\u0131 ak\u0131\u015fta meydana gelen kesintilerin \u00e7o\u011funun \u00fcstesinden gelmek bir g\u00fcn s\u00fcrerse, verimi herhangi bir kesintiden korumak i\u00e7in 2 g\u00fcnl\u00fck bir arabellek yeterli olmal\u0131d\u0131r.<\/span><\/p>\n

Bu nedenle, \u00e7izelgelemede, davulcu k\u0131s\u0131tlamas\u0131ndan hemen \u00f6nceki i\u015flem, davulcu kayna\u011f\u0131n\u0131n ihtiya\u00e7 duydu\u011fu par\u00e7alar\u0131 planlanan kullan\u0131mlar\u0131ndan iki g\u00fcn \u00f6nce \u00fcretmelidir. \u00d6nceki t\u00fcm di\u011fer i\u015flemler, par\u00e7alar\u0131n\u0131n sonraki i\u015flemler i\u00e7in tam zaman\u0131nda gelmesi i\u00e7in zamanda geriye do\u011fru programlan\u0131r.<\/span><\/p>\n

Halatlar, malzemenin tesise sal\u0131nma h\u0131z\u0131n\u0131 (ilk operasyonda) k\u0131s\u0131tl\u0131 kayna\u011f\u0131n \u00fcretim h\u0131z\u0131na ba\u011flamak i\u00e7in yap\u0131lan eylemlerdir. Bir ipin amac\u0131, s\u00fcre\u00e7 i\u00e7i \u00e7al\u0131\u015fma envanterinin zaman tamponu i\u00e7in gereken seviyeyi a\u015fmamas\u0131n\u0131 sa\u011flamakt\u0131r.<\/span><\/p>\n

Bu nedenle, davulcu h\u0131z\u0131, malzeme b\u0131rakma h\u0131z\u0131n\u0131 s\u0131n\u0131rlamak i\u00e7in kullan\u0131l\u0131r ve ilk i\u015flemin \u00fcretti\u011fi h\u0131z\u0131 etkin bir \u015fekilde kontrol eder. \u0130lk i\u015flemin oran\u0131 daha sonra sonraki i\u015flemlerin oranlar\u0131n\u0131 kontrol eder. TOC envanter sistemine genellikle tambur-tampon-ip (DBR) sistemi denir. Genel bir ayar i\u00e7in DBR yap\u0131s\u0131n\u0131 g\u00f6sterir.<\/span><\/p>\n

K\u0131s\u0131tl\u0131 optimizasyonu g\u00f6stermek i\u00e7in kullan\u0131lan Schaller Company \u00f6rne\u011fi, DBR sisteminin \u00f6zel bir g\u00f6sterimini sa\u011flamak i\u00e7in de kullan\u0131labilir. \u00dc\u00e7 ard\u0131\u015f\u0131k s\u00fcre\u00e7 oldu\u011funu hat\u0131rlay\u0131n: ta\u015flama, delme ve cilalama. Bu s\u00fcre\u00e7lerin her biri s\u0131n\u0131rl\u0131 miktarda kayna\u011fa sahiptir. \u00dcretilen her tip makine par\u00e7as\u0131 i\u00e7in talep de s\u0131n\u0131rl\u0131d\u0131r.<\/span><\/p>\n

Ancak, tek ba\u011flay\u0131c\u0131 k\u0131s\u0131tlaman\u0131n delme ve cilalama k\u0131s\u0131tlamalar\u0131 oldu\u011funu biliyoruz. Ayr\u0131ca optimal kar\u0131\u015f\u0131m\u0131n (haftada) 30 birim K\u0131s\u0131m X ve 30 birim K\u0131s\u0131m Y’den olu\u015ftu\u011funu biliyoruz. Delme ve parlatma i\u015flemlerinin \u00fcstesinden gelebilece\u011fi en fazla budur. Delme i\u015flemi polisaj i\u015flemini besledi\u011fi i\u00e7in delme k\u0131s\u0131t\u0131n\u0131 tesis i\u00e7in davulcu olarak tan\u0131mlayabiliriz.<\/span><\/p>\n

Her par\u00e7a i\u00e7in talebin haftaya e\u015fit olarak da\u011f\u0131ld\u0131\u011f\u0131n\u0131 varsay\u0131n. Bu, \u00fcretim h\u0131z\u0131n\u0131n her par\u00e7an\u0131n g\u00fcnde alt\u0131 olmas\u0131 gerekti\u011fi anlam\u0131na gelir (5 g\u00fcnl\u00fck bir \u00e7al\u0131\u015fma haftas\u0131 i\u00e7in). 2 g\u00fcnl\u00fck bir zaman tamponu, \u00f6\u011f\u00fctme i\u015fleminden 24 tamamlanm\u0131\u015f par\u00e7a gerektirir.<\/span><\/p>\n

Zaman tamponunun her par\u00e7a i\u00e7in g\u00fcnde alt\u0131dan daha fazla bir oranda artmamas\u0131n\u0131 sa\u011flamak i\u00e7in, her par\u00e7adan her g\u00fcn yaln\u0131zca alt\u0131 adet \u00fcretilebilecek \u015fekilde malzemeler \u00f6\u011f\u00fctme i\u015flemine b\u0131rak\u0131lmal\u0131d\u0131r.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Daha D\u00fc\u015f\u00fck Fiyatlar Y\u00fcksek envanterler, daha fazla \u00fcretken kapasiteye ihtiya\u00e7 duyuldu\u011fu anlam\u0131na gelir ve bu da ekipman ve alana daha fazla yat\u0131r\u0131m yap\u0131lmas\u0131na yol a\u00e7ar. Tedarik s\u00fcresi ve y\u00fcksek s\u00fcre\u00e7 i\u00e7i \u00e7al\u0131\u015fma stoklar\u0131 genellikle birbiriyle ili\u015fkili oldu\u011fundan, y\u00fcksek stoklar genellikle fazla mesainin nedeni olabilir. Fazla mesai, elbette, i\u015fletme giderlerini art\u0131r\u0131r ve karl\u0131l\u0131\u011f\u0131 d\u00fc\u015f\u00fcr\u00fcr. Daha d\u00fc\u015f\u00fck…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9964,"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":[27409,27411,27410],"tags":[27419,27412,27415,27417,27416,27414,27413,27418],"class_list":["post-11086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cagdas-performans-degerlendirme-yontemleri","category-egitimde-performans-degerlendirme-yontemleri","category-performans-degerlendirme-surecleri","tag-360-derece-performans-degerlendirme-egitimi","tag-cagdas-performans-degerlendirme-yontemleri","tag-calisan-performans-gorusu","tag-egitimde-performans-degerlendirme-yontemleri","tag-fabrikada-performans-degerlendirme","tag-performans-degerlendirme-surecleri","tag-performans-kriteri-ornekleri","tag-yazilimci-performans-kriterleri"],"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