{"id":11303,"date":"2022-11-10T18:19:20","date_gmt":"2022-11-10T15:19:20","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11303"},"modified":"2022-11-10T18:19:20","modified_gmt":"2022-11-10T15:19:20","slug":"ekonomik-gelir-yontemi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/ekonomik-gelir-yontemi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Ekonomik Gelir Y\u00f6ntemi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Yat\u0131r\u0131m Karar Verme<\/span><\/strong><\/h3>\n

Y\u00f6netici, bir yat\u0131r\u0131m\u0131 kabul ettikten sonra faaliyetlerinin performans \u00f6l\u00e7\u00fcm\u00fcn\u00fc etkileyece\u011fini bildi\u011finden, performans\u0131 de\u011ferlendirmek i\u00e7in ROI’nin kullan\u0131lmas\u0131 yat\u0131r\u0131m kararlar\u0131n\u0131 etkileyebilir. Bu, b\u00f6l\u00fcm (veya di\u011fer alt bile\u015fen) y\u00f6neticisinin, artan yat\u0131r\u0131mlar firma i\u00e7in cazip olmas\u0131na ra\u011fmen, halihaz\u0131rda sahip olunan varl\u0131klardan kazan\u0131landan daha d\u00fc\u015f\u00fck bir yat\u0131r\u0131m getirisi sa\u011flayan yat\u0131r\u0131mlar\u0131 reddetmesi i\u00e7in bir te\u015fvike yol a\u00e7ar.<\/span><\/p>\n

\u00dcst y\u00f6netim, yaln\u0131zca kullan\u0131lan varl\u0131klar\u0131n yat\u0131r\u0131m getirisiyle de\u011fil, ayn\u0131 zamanda varl\u0131klardaki ve gelirdeki b\u00fcy\u00fcmeyle de ilgilenmelidir. B\u00fcy\u00fcme kadar yat\u0131r\u0131m getirisi de \u00f6nemlidir.<\/span><\/p>\n

Y\u00fczde 30’luk bir yat\u0131r\u0131m getirisi sa\u011flayan statik bir b\u00f6l\u00fcm, k\u00f6t\u00fc y\u00f6netiliyor olarak de\u011ferlendirilebilirken, b\u00fcy\u00fcyen ve y\u00fczde 15 kazanan bir b\u00f6l\u00fcm\u00fcn iyi y\u00f6netildi\u011fi sonucuna var\u0131labilir.<\/span><\/p>\n

Y\u00fcksek bir yat\u0131r\u0131m getirisi sa\u011flama arzusundan kaynaklanan yat\u0131r\u0131m karar\u0131 sorunu, tek bir performans \u00f6l\u00e7\u00fcs\u00fcne (ROI veya ba\u015fka bir \u015feye) g\u00fcvenmemenin gereklili\u011fini vurgular, bunun yerine kontrol-de\u011ferlendirme sistemini atlatmaya \u00e7al\u0131\u015fan ki\u015filerin d\u00fcrt\u00fcs\u00fcn\u00fc dizginlemek i\u00e7in yeterli \u00f6nlemleri getirmenin gereklili\u011fini vurgular. .<\/span><\/p>\n

Herhangi bir yat\u0131r\u0131m getirisi savunmas\u0131, yat\u0131r\u0131mlar\u0131 \u00fcstlenmenin arzu edilirli\u011fini de\u011ferlendirmek i\u00e7in kullan\u0131labilecek \u015fekilde de\u011fil, yat\u0131r\u0131mlar\u0131n performans\u0131n\u0131 de\u011ferlendirmenin bir y\u00f6ntemi olarak kullanma arzusuna dayanmal\u0131d\u0131r. ROI, olas\u0131 yat\u0131r\u0131mlar\u0131 de\u011ferlendirmek i\u00e7in kabul edilebilir bir y\u00f6ntem de\u011fildir.<\/span><\/p>\n

Gelece\u011fe Yarar Sa\u011flayan Kaynak \u00d6rne\u011fi<\/span><\/strong><\/h3>\n

Yanl\u0131\u015f bir \u015fekilde kullan\u0131lan performans \u00f6l\u00e7\u00fcmleri, yanl\u0131\u015f sonu\u00e7lara yol a\u00e7ma e\u011filiminde olacakt\u0131r. Tedbirlerin iyile\u015ftirilmesi ve ak\u0131ll\u0131ca kullan\u0131lmas\u0131 bir zorunluluktur. 500.000 d\u00f6n\u00fcml\u00fck birinci s\u0131n\u0131f kereste arazisine yat\u0131r\u0131m yapma f\u0131rsat\u0131na sahip bir kereste \u015firketinin b\u00f6l\u00fcm y\u00f6neticisinin durumunu d\u00fc\u015f\u00fcn\u00fcn.<\/span><\/p>\n

Mesele \u015fu ki, arazideki a\u011fa\u00e7lar\u0131n hepsi fide ve 30 y\u0131l boyunca olgunla\u015fmayacaklar. Planlama grubu, arazinin iyi bir yat\u0131r\u0131m oldu\u011fu konusunda hemfikirdir. Ancak y\u00f6neticinin performans\u0131, yat\u0131r\u0131m getirisi kullan\u0131larak \u00f6l\u00e7\u00fcl\u00fcr.<\/span><\/p>\n

Y\u00f6netici arsan\u0131n payda (yat\u0131r\u0131m) artaca\u011f\u0131n\u0131 biliyor art\u0131k ama pay\u0131n (gelirin) de artmas\u0131ndan 30 y\u0131l \u00f6nce olacak. B\u00f6l\u00fcm y\u00f6neticisinin emekli olmas\u0131na sadece be\u015f y\u0131l kald\u0131\u011f\u0131 i\u00e7in arazi yat\u0131r\u0131m\u0131 reddedilir.<\/span><\/p>\n

Bu davan\u0131n makul bir \u00e7\u00f6z\u00fcm\u00fc var. De\u011fer art\u0131\u015f\u0131n\u0131n geliri etkilemesine izin verilmedik\u00e7e, performans \u00f6l\u00e7\u00fcm\u00fcnde arazi yat\u0131r\u0131m taban\u0131ndan \u00e7\u0131kar\u0131lmal\u0131d\u0131r. B\u00f6yle bir \u015fey yap\u0131lmad\u0131\u011f\u0131 takdirde, yat\u0131r\u0131m performans analizinde ve dolay\u0131s\u0131yla uygulanan yat\u0131r\u0131m karar verme kriterlerinde bozulma olacakt\u0131r.<\/span><\/p>\n

\u015eimdi, 2030 y\u0131l\u0131n\u0131n beklenen talebini kar\u015f\u0131lamak i\u00e7in kapasite fazlas\u0131 ile in\u015fa edilen bir tesisi d\u00fc\u015f\u00fcn\u00fcn. Normal performans \u00f6l\u00e7\u00fcm \u015femas\u0131 bu durumu dikkate alabilir mi? Muhtemelen \u00f6yle de\u011fil. Genel Kabul G\u00f6rm\u00fc\u015f Muhasebe \u0130lkeleri, giderleri zaman i\u00e7inde atama konusunda iyi bir i\u015f \u00e7\u0131karmaz.<\/span><\/p>\n

Gelir ve Yat\u0131r\u0131m Getirisinin Hesaplanmas\u0131<\/span><\/strong><\/h3>\n

\u00c7ok iyi tan\u0131mlanm\u0131\u015f ve \u00f6zel durumlar d\u0131\u015f\u0131nda, do\u011frusal amortisman veya h\u0131zland\u0131r\u0131lm\u0131\u015f amortisman\u0131n yat\u0131r\u0131m getirisi \u00f6l\u00e7\u00fcmlerini bozaca\u011f\u0131 yayg\u0131n olarak bilinmektedir. Ayr\u0131ca, her y\u0131l i\u00e7in elde edilen yat\u0131r\u0131m getirisi, beklenen sonu\u00e7lar ger\u00e7ekle\u015fti\u011finde bile sat\u0131n alma s\u0131ras\u0131nda hesaplanan dahili getiri oran\u0131ndan farkl\u0131 olacakt\u0131r.<\/span><\/p>\n

Teorik amortisman\u0131 (bu muhasebe amortisman\u0131 de\u011fildir), zaman periyodu boyunca yat\u0131r\u0131m\u0131n de\u011ferindeki d\u00fc\u015f\u00fc\u015f olarak tan\u0131mlay\u0131n.<\/span><\/p>\n

\n

Milli gelir hesaplama Y\u00f6ntemleri SORULARI<\/span>
\nSekt\u00f6rel gelir<\/a> da\u011f\u0131l\u0131m\u0131 nedir<\/span>
\nBireysel gelir da\u011f\u0131l\u0131m\u0131 nedir<\/span>
\nFonksiyonel gelir da\u011f\u0131l\u0131m\u0131 nedir<\/span>
\nB\u00f6lgesel gelir da\u011f\u0131l\u0131m\u0131 nedir<\/span>
\nMilli gelir HESAPLAMA Y\u00f6ntemleri<\/span>
\nMilli Gelir hesaplama Y\u00f6ntemleri \u00fcretim y\u00f6ntemi<\/span>
\nmilli gelir<\/span><\/p>\n

\n

D\u00f6nem i\u00e7inde yap\u0131lan ek yat\u0131r\u0131mlar varsa tan\u0131m daha karma\u015f\u0131k hale gelse de, teori, ROI hesaplamalar\u0131nda kullan\u0131lan geliri hesaplamak i\u00e7in kullan\u0131labilir. A\u015fa\u011f\u0131daki \u00f6rnek, do\u011fru bir \u015fekilde hesapland\u0131\u011f\u0131nda, yat\u0131r\u0131m getirisinin faydal\u0131 performans \u00f6l\u00e7\u00fcm bilgileri verdi\u011fini g\u00f6stermek i\u00e7in bir ara\u00e7 olarak kullan\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

Firma, do\u011frusal amortisman kullan\u0131yor ve y\u00fczde 10’luk bir zaman de\u011ferine sahip. Bu yat\u0131r\u0131m\u0131n getirisi (i\u00e7 getiri oran\u0131) y\u00fczde 10’dur. S\u0131f\u0131r vergi var.<\/span><\/p>\n

Sergi, \u00fc\u00e7 y\u0131ll\u0131k kullan\u0131m\u0131n her biri i\u00e7in gelir ve yat\u0131r\u0131mlar\u0131 g\u00f6sterir. Her y\u0131l ayn\u0131 yat\u0131r\u0131m getirisinin yat\u0131r\u0131m\u0131n i\u00e7 getiri oran\u0131na e\u015fit olmas\u0131 bir tesad\u00fcf gibi g\u00f6r\u00fcn\u00fcyor.<\/span><\/p>\n

Ancak, yat\u0131r\u0131m\u0131n zaman\u0131n \u00fc\u00e7 an\u0131nda (Vi i an\u0131ndaki de\u011ferdir) \u015fimdiki de\u011ferini g\u00f6steren Exhibit’i incelersek, her d\u00f6nemde de\u011ferdeki d\u00fc\u015f\u00fc\u015f\u00fcn 1.000 $ oldu\u011funu g\u00f6r\u00fcr\u00fcz (V3’\u00fcn de\u011feri s\u0131f\u0131rd\u0131r) ve bu \u00e7ok \u00f6zel durumda, do\u011frusal amortisman kullan\u0131m\u0131n\u0131n do\u011fru oldu\u011funu (nakit ak\u0131\u015flar\u0131 farkl\u0131ysa, amortisman \u00e7izelgesi farkl\u0131 olacakt\u0131r). 0 an\u0131ndaki \u015fimdiki de\u011fer 3.000$’d\u0131r; zaman 1, 2.000 $; ve zaman 2, 1.000 dolar.<\/span><\/p>\n

Amortisman giderini ekonomik de\u011ferdeki de\u011fi\u015fim olarak tan\u0131mlay\u0131n. Prosed\u00fcr herhangi bir nakit ak\u0131\u015f\u0131 seti ile \u00e7al\u0131\u015f\u0131r. Amortisman y\u00f6ntemi nedeniyle yat\u0131r\u0131m getirisinde bozulma olmas\u0131 gerekmez.<\/span><\/p>\n

Bu basitle\u015ftirilmi\u015f \u00f6rnekte, yat\u0131r\u0131m\u0131n dahili getiri oran\u0131 firman\u0131n paran\u0131n zaman de\u011ferine e\u015fittir ve her d\u00f6nemin nakit ak\u0131\u015flar\u0131 net gelirlere e\u015fittir. Farkl\u0131 varsay\u0131mlar, hesaplamalar\u0131n karma\u015f\u0131kl\u0131\u011f\u0131na katk\u0131da bulunur, ancak bu komplikasyonlar \u00e7\u00f6z\u00fclebilir.<\/span><\/p>\n

Ekonomik Gelir Y\u00f6ntemi<\/span><\/strong><\/h3>\n

Baz\u0131 y\u00f6neticiler bu y\u00f6nteme art\u0131k gelir y\u00f6ntemi, baz\u0131lar\u0131 ise ekonomik katma de\u011fer veya EVA diyor. Y\u00f6ntemin temel \u00f6zelli\u011fi, net gelir elde etmek i\u00e7in \u00f6zkaynak faizinin gelirden d\u00fc\u015f\u00fclmesidir.<\/span><\/p>\n

Bu prosed\u00fcr, e\u011fer gelir ve yat\u0131r\u0131m\u0131 do\u011fru bir \u015fekilde tan\u0131ml\u0131yorsak, do\u011fru faiz oran\u0131 kullan\u0131l\u0131yorsa ve faiz zaman dilimlerine uygun \u015fekilde tahsis edilmi\u015fse \u00e7ok faydal\u0131d\u0131r.<\/span><\/p>\n

Ne yaz\u0131k ki, faydalar\u0131n zamanla artt\u0131\u011f\u0131 bir durumda geleneksel muhasebe kullan\u0131l\u0131rsa, yukar\u0131daki gereksinimler teorik olarak sa\u011flam (ve yararl\u0131) sonu\u00e7lar verecek \u015fekilde yerine getirilmeyebilir. \u00d6nceki \u00f6rne\u011fi kullanarak, ekonomik gelir y\u00f6nteminin bir uygulamas\u0131n\u0131 g\u00f6steriyoruz.<\/span><\/p>\n

Ekonomik geliri net gelirden sermaye t\u00fcketim gideri (amortisman) ve yat\u0131r\u0131m\u0131n faiz maliyeti olarak tan\u0131mlay\u0131n. ROI \u00f6rne\u011fine devam edersek, \u00fc\u00e7 y\u0131l i\u00e7in beklenen ekonomik gelirler \u015f\u00f6yledir.<\/span><\/p>\n

Faiz oran\u0131 (faiz maliyetinin hesaplanmas\u0131nda esas al\u0131nan) olarak i\u00e7 verim oran\u0131 kullan\u0131l\u0131rsa, ekonomik gelirlerin s\u0131f\u0131ra e\u015fit oldu\u011funa dikkat edin. S\u0131f\u0131r ekonomik gelir k\u00f6t\u00fc bir sonu\u00e7 de\u011fildir, \u00e7\u00fcnk\u00fc yat\u0131r\u0131mc\u0131lar, varl\u0131\u011f\u0131n firman\u0131n gerekli getirisinin \u00fczerinde olan i\u00e7 getiri oran\u0131n\u0131 kazan\u0131rlar.<\/span><\/p>\n

1. y\u0131l\u0131n fiili geliri 1.500 $ oldu\u011funda (1.300 $ beklenen geliri ge\u00e7erek), 200 $ ekonomik gelir olacakt\u0131r.<\/span>\u00a0\u015eimdi, i\u00e7 getiri oran\u0131n\u0131n 0.20 oldu\u011funu, ancak firman\u0131n ekonomik gelirleri hesaplamak i\u00e7in 0.10 sermaye maliyeti kulland\u0131\u011f\u0131n\u0131 varsayal\u0131m. Gelirler \u015fimdi 1, 2 ve 3. y\u0131llar i\u00e7in s\u0131ras\u0131yla 1.600 $, 1.400 $ ve 1.200 $’d\u0131r. Varl\u0131k yine 3.000 dolara mal oluyor.<\/span><\/p>\n

Ekonomik gelir \u00f6l\u00e7\u00fcmlerinin bug\u00fcnk\u00fc de\u011feri, yat\u0131r\u0131m\u0131 de\u011ferlendirmek i\u00e7in kullan\u0131lan NPV \u00f6l\u00e7\u00fcmlerine ba\u011fl\u0131d\u0131r (ve bununla tutarl\u0131d\u0131r).<\/span>\u00a0Baz\u0131 dan\u0131\u015fmanlar bu ekonomik gelir hesaplamas\u0131n\u0131 \u201cekonomik katma de\u011fer\u201d olarak adland\u0131r\u0131yor. Bu talihsiz bir durumdur \u00e7\u00fcnk\u00fc yat\u0131r\u0131m\u0131n katma de\u011feri s\u0131f\u0131r zaman\u0131nda 513,15$’d\u0131r. \u0130lk y\u0131ldaki i\u015flemler (gelirleri 1.600$ olan) zaman i\u00e7inde a\u015fa\u011f\u0131daki de\u011ferle sonu\u00e7lan\u0131r.<\/span><\/p>\n

Yat\u0131r\u0131m\u0131n s\u0131f\u0131r zaman de\u011feri 3.513.15$ oldu\u011fundan, 1. andaki katma ekonomik de\u011fer, yukar\u0131da hesaplanan 300$ ekonomik gelir de\u011fil, 351.31$’d\u0131r. Hesaplanan \u00f6l\u00e7\u00fc, bir de\u011fer veya de\u011fer de\u011fi\u015fikli\u011fi \u00f6l\u00e7\u00fcs\u00fc de\u011fil, bir gelir \u00f6l\u00e7\u00fcs\u00fcd\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Yat\u0131r\u0131m Karar Verme Y\u00f6netici, bir yat\u0131r\u0131m\u0131 kabul ettikten sonra faaliyetlerinin performans \u00f6l\u00e7\u00fcm\u00fcn\u00fc etkileyece\u011fini bildi\u011finden, performans\u0131 de\u011ferlendirmek i\u00e7in ROI’nin kullan\u0131lmas\u0131 yat\u0131r\u0131m kararlar\u0131n\u0131 etkileyebilir. Bu, b\u00f6l\u00fcm (veya di\u011fer alt bile\u015fen) y\u00f6neticisinin, artan yat\u0131r\u0131mlar firma i\u00e7in cazip olmas\u0131na ra\u011fmen, halihaz\u0131rda sahip olunan varl\u0131klardan kazan\u0131landan daha d\u00fc\u015f\u00fck bir yat\u0131r\u0131m getirisi sa\u011flayan yat\u0131r\u0131mlar\u0131 reddetmesi i\u00e7in bir te\u015fvike yol a\u00e7ar. \u00dcst…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9976,"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":[28238,28237],"tags":[28240,10027,28241,28244,28242,28239,28243,10024],"class_list":["post-11303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fonksiyonel-gelir-dagilimi-nedir","category-milli-gelir-hesaplama-yontemleri-sorulari","tag-bireysel-gelir-dagilimi-nedir","tag-bolgesel-gelir-dagilimi-nedir","tag-fonksiyonel-gelir-dagilimi-nedir","tag-milli-gelir","tag-milli-gelir-hesaplama-yontemleri","tag-milli-gelir-hesaplama-yontemleri-sorulari","tag-milli-gelir-hesaplama-yontemleri-uretim-yontemi","tag-sektorel-gelir-dagilimi-nedir"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=11303"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11303\/revisions"}],"predecessor-version":[{"id":11304,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11303\/revisions\/11304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9976"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}