{"id":11627,"date":"2022-12-30T11:53:03","date_gmt":"2022-12-30T08:53:03","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11627"},"modified":"2022-12-30T11:53:03","modified_gmt":"2022-12-30T08:53:03","slug":"kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"<h3 style=\"text-align: center\"><strong><span style=\"color: #008080;font-family: 'times new roman', times, serif\">Kazan\u0131lmam\u0131\u015f Gelirler<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r). \u00dcr\u00fcn veya hizmetin sat\u0131c\u0131s\u0131, mal veya hizmeti temin ederek gelir elde ettik\u00e7e, kazan\u0131lmam\u0131\u015f gelirler hesab\u0131ndan eksiltilir (bor\u00e7land\u0131r\u0131l\u0131r) ve gelirler art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Kazan\u0131lmam\u0131\u015f gelirler, \u00fcr\u00fcn veya hizmetin m\u00fc\u015fteriye ne zaman teslim edilmesinin beklendi\u011fine ba\u011fl\u0131 olarak k\u0131sa vadeli veya uzun vadeli y\u00fck\u00fcml\u00fcl\u00fckler olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/span><\/p>\n<h3 style=\"text-align: center\"><strong><span style=\"color: #008080;font-family: 'times new roman', times, serif\">\u015earta Ba\u011fl\u0131 Y\u00fck\u00fcml\u00fcl\u00fckler<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Ko\u015fullu y\u00fck\u00fcml\u00fcl\u00fck, bir \u015firket taraf\u0131ndan h\u00e2lihaz\u0131rda ger\u00e7ekle\u015ftirilen i\u015flemlere dayal\u0131 olarak gelecekteki potansiyel bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc temsil eder. Davalar, \u00fcr\u00fcn garantileri, bor\u00e7 garantileri ve IRS ihtilaflar\u0131 \u015farta ba\u011fl\u0131 y\u00fck\u00fcml\u00fcl\u00fcklere \u00f6rnektir. Ko\u015fullu bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn y\u00fck\u00fcml\u00fcl\u00fck olarak kaydedilip kaydedilmeyece\u011fi veya sadece finansal tablolarda a\u00e7\u0131klan\u0131p a\u00e7\u0131klanmayaca\u011f\u0131n\u0131n belirlenmesinde izlenecek esaslar a\u015fa\u011f\u0131daki gibidir:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u25a0 Beklenmedik durumun meydana gelme olas\u0131l\u0131\u011f\u0131 varsa veya olas\u0131ysa ve makul bir \u015fekilde tahmin edilebiliyorsa (\u00f6rne\u011fin, \u00fcr\u00fcn garanti maliyetleri) bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kaydedin.<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u25a0 Beklenmedik durum makul bir \u015fekilde m\u00fcmk\u00fcnse mali tablo dipnotlar\u0131nda a\u00e7\u0131klay\u0131n (\u00f6rne\u011fin, nakit uzla\u015fmay\u0131 gerektirebilecek veya mali tablolar\u0131 ba\u015fka bir \u015fekilde etkileyebilecek yasal davalar, bor\u00e7 garantileri ve IRS ihtilaflar\u0131).<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u25a0 Beklenmedik bir durumun meydana gelme olas\u0131l\u0131\u011f\u0131 d\u00fc\u015f\u00fckse veya uzaksa hi\u00e7bir \u015fey yapmay\u0131n (\u00f6rne\u011fin, \u015firketin kazanaca\u011f\u0131na inand\u0131\u011f\u0131 davalar, bor\u00e7 garantileri ve IRS anla\u015fmazl\u0131klar\u0131).<\/span><\/p>\n<h3 style=\"text-align: center\"><strong><span style=\"color: #008080;font-family: 'times new roman', times, serif\">Garanti Y\u00fck\u00fcml\u00fcl\u00fckleri<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir garanti, satan \u015firketin kusurlu \u00fcr\u00fcnleri belirli bir s\u00fcre i\u00e7in tamir etme veya de\u011fi\u015ftirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc temsil eder. Bu zorunluluk, bir ko\u015fullu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn olas\u0131 ve makul \u015fekilde tahmin edilen kriterlerini kar\u015f\u0131lar \u00e7\u00fcnk\u00fc bir \u015firketin daha \u00f6nceki garanti onar\u0131mlar\u0131 yapma ge\u00e7mi\u015fi, garanti i\u015fini olas\u0131 olarak tan\u0131mlar ve cari garanti maliyetleri, ge\u00e7mi\u015f \u00e7al\u0131\u015fmalara ve mevcut garantilere dayal\u0131 olarak makul bir \u015fekilde tahmin edilebilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu y\u00fck\u00fcml\u00fcl\u00fck, cari d\u00f6nemin gelir tablosundaki gelirlerle e\u015fle\u015fen bir gider (e\u015fle\u015ftirme ilkesi) ve tahmini bir y\u00fck\u00fcml\u00fcl\u00fck olu\u015fturur.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Y\u00fck\u00fcml\u00fcl\u00fck tahminidir, \u00e7\u00fcnk\u00fc \u015firket garanti i\u015fi yapmak zorunda kalaca\u011f\u0131n\u0131 bilse de o i\u015fin tam maliyetini bilmez. Oxy Co. 10.000 birim satarsa, %1&#8217;inin garanti kapsam\u0131nda iade edilece\u011fini ve her bir birimin ortalama tamir maliyetinin 50 ABD Dolar\u0131 oldu\u011funu tahmin ediyorsa, tahmini 5.000 ABD Dolar\u0131 (10.000 \u00d7 %1 \u00d7 50 ABD Dolar\u0131) y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kaydedilir.<\/span><\/p>\n<hr \/>\n<p style=\"text-align: center\"><span style=\"color: #33cccc\">Di\u011fer kapsaml\u0131 gelir kalemleri<\/span><br \/>\n<span style=\"color: #33cccc\">DETAYLI <a href=\"https:\/\/bestessayhomework.com\/tr\/\" target=\"_blank\" rel=\"noopener\">HESAP<\/a> PLANI<\/span><br \/>\n<span style=\"color: #33cccc\">Muhasebe HESAP PLANI PDF<\/span><br \/>\n<span style=\"color: #33cccc\">Muhasebe Kodlar\u0131 pdf<\/span><br \/>\n<span style=\"color: #33cccc\">Kapsaml\u0131 gelir tablosu NED\u0130R<\/span><br \/>\n<span style=\"color: #33cccc\">HESAP PLANI \u00d6rne\u011fi<\/span><br \/>\n<span style=\"color: #33cccc\">Detayl\u0131 Hesap Plan\u0131 \u00f6rne\u011fi excel<\/span><br \/>\n<span style=\"color: #33cccc\">Muhasebe Hesap Kodlar\u0131 TABLOSU<\/span><\/p>\n<hr \/>\n<h3 style=\"text-align: center\"><strong><span style=\"color: #008080;font-family: 'times new roman', times, serif\">UZUN VADEL\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLER<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Uzun vadeli y\u00fck\u00fcml\u00fcl\u00fckler, hangisi daha uzunsa, bir y\u0131l veya faaliyet d\u00f6ng\u00fcs\u00fcnden sonra \u00f6denmesi gereken mevcut y\u00fck\u00fcml\u00fcl\u00fckler veya bor\u00e7lard\u0131r. Bilan\u00e7oda toplam k\u0131sa vadeli y\u00fck\u00fcml\u00fcl\u00fcklerden sonra ve \u00f6zkaynaklardan \u00f6nce g\u00f6r\u00fcn\u00fcrler. Uzun vadeli bor\u00e7lara \u00f6rnek olarak \u00f6denecek senetler, ipotek bor\u00e7lar\u0131, uzun vadeli sermaye kiralamalar\u0131 kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fckler, \u00f6denecek tahviller, emeklilik ve di\u011fer istihdam sonras\u0131 fayda y\u00fck\u00fcml\u00fcl\u00fckleri ve ertelenmi\u015f gelir vergileri g\u00f6sterilebilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir\u00e7ok uzun vadeli y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn de\u011feri, gelecekteki beklenen nakit \u00e7\u0131k\u0131\u015flar\u0131n\u0131n bug\u00fcnk\u00fc de\u011ferini temsil eder. Bug\u00fcnk\u00fc de\u011fer, belirli bir faiz oran\u0131 verildi\u011finde, gelecekteki bir tutarda birikmek \u00fczere \u015fimdi yat\u0131r\u0131lmas\u0131 gereken tutar\u0131 temsil eder.<\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6denecek notlar<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6denecek senetler, resmi yaz\u0131l\u0131 anla\u015fmalara dayal\u0131 olarak bankalara veya di\u011fer alacakl\u0131lara kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri temsil eder. S\u00f6zle\u015fmede genellikle belirli bir faiz oran\u0131 belirtilir. E\u015fle\u015ftirme ilkesine g\u00f6re, faiz \u00f6denmesi gerekti\u011fi halde \u00f6denmemi\u015f ise, finansal tablolar\u0131n haz\u0131rlanmas\u0131ndan \u00f6nce tahakkuk ettirilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">1 Temmuz&#8217;da bir ekipman par\u00e7as\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda %10 faizle 10.000 dolarl\u0131k \u00fc\u00e7 y\u0131ll\u0131k bir senet imzalad\u0131\u011f\u0131n\u0131 varsayal\u0131m. Faiz, \u00fc\u00e7 ayda bir 1 Ekim, 1 Ocak, 1 Nisan ve 1 Temmuz&#8217;da \u00f6denir ve \u00f6denir. Flower Lady, takvim y\u0131l\u0131 esas\u0131na g\u00f6re \u00e7al\u0131\u015f\u0131r ve her \u00fc\u00e7 ayl\u0131k d\u00f6nemin sonunda mali tablolar yay\u0131nlar.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Uzun vadeli bir bor\u00e7 senedi, her \u00e7eyre\u011fin sonunda tahakkuk eden faiz ile 1 Temmuz&#8217;dan itibaren kaydedilmelidir. Cari y\u0131la ait nota ili\u015fkin kay\u0131tlar \u015funlard\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Senetin vadesine kadar faiz \u00f6denmezse, tahakkuk eden faiz miktar\u0131 genellikle bile\u015fikle\u015ftirme ile belirlenir. Y\u0131ll\u0131k faiz gideri, y\u0131l ba\u015f\u0131 anapara art\u0131 tahakkuk eden faizin y\u0131ll\u0131k faiz oran\u0131yla \u00e7arp\u0131m\u0131d\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\">\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">Genel olarak, herhangi bir emsallere uygun i\u015flemde, mal ve hizmet kar\u015f\u0131l\u0131\u011f\u0131nda imzalanan bir senette belirtilen faiz oran\u0131n\u0131n adil bir oran oldu\u011fu varsay\u0131l\u0131r. Bir faiz oran\u0131 belirtilmemi\u015fse, de\u011fi\u015fim de\u011feri al\u0131nan mal veya hizmetin de\u011ferine ba\u011fl\u0131d\u0131r. \u0130mzalanan senedin de\u011fi\u015fim de\u011feri ile g\u00f6r\u00fcnen tutar\u0131 aras\u0131ndaki fark faiz olarak kabul edilir.<\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6denecek ipotek<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">M\u00fclk sat\u0131n almak i\u00e7in kullan\u0131lan uzun vadeli finansmana ipotek denir. M\u00fclk\u00fcn kendisi, \u00f6denene kadar ipotek i\u00e7in teminat g\u00f6revi g\u00f6r\u00fcr. Bir ipotek genellikle vadesi boyunca anapara ve faizden olu\u015fan e\u015fit \u00f6demeler gerektirir. Erken \u00f6demeler, anaparadan daha fazla faiz i\u00e7erir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130pote\u011fin \u00f6mr\u00fc boyunca, her \u00f6demenin anaparay\u0131 temsil eden k\u0131sm\u0131 artar ve faiz k\u0131sm\u0131 azal\u0131r. Bu d\u00fc\u015f\u00fc\u015f, \u00f6demeler yap\u0131ld\u0131k\u00e7a azalan \u00f6denmemi\u015f anapara bakiyesi \u00fczerinden faiz hesaplanmas\u0131ndan kaynaklanmaktad\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130statistik\u00e7i, %7,5 faiz oran\u0131 ve ayl\u0131k 1.622,28 $ \u00f6deme ile on be\u015f y\u0131ll\u0131k 175.000 $&#8217;l\u0131k bir ipotek ald\u0131. Nakit \u00f6d\u00fcn\u00e7 alma ve alma, nakde bir art\u0131\u015f (bor\u00e7) ve \u00f6denecek ipote\u011fe bir art\u0131\u015f (alacak) ile kaydedilir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir \u00f6deme yap\u0131ld\u0131\u011f\u0131nda, \u00f6demenin anapara k\u0131sm\u0131 i\u00e7in \u00f6denecek ipotek azalt\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r), \u00f6demenin faiz k\u0131sm\u0131 i\u00e7in faiz gideri art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve \u00f6deme tutar\u0131 kadar nakit azalt\u0131l\u0131r (ald\u0131r\u0131l\u0131r). 1.622,28 dolar.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130lk \u00f6demenin faiz k\u0131sm\u0131 1.093,75 $&#8217;d\u0131r ve \u00f6demeler ayl\u0131k olarak yap\u0131ld\u0131\u011f\u0131ndan, 175.000 $&#8217;l\u0131k anapara bakiyesi ile %7,5 faiz oran\u0131 \u00e7arp\u0131 1\u204412 \u00e7arp\u0131larak hesaplan\u0131r. \u0130kinci \u00f6demenin faiz k\u0131sm\u0131 1.090,45 dolard\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130lk \u00f6demeden farkl\u0131d\u0131r, \u00e7\u00fcnk\u00fc ilk \u00f6demeden sonra, \u00f6denmemi\u015f anapara bakiyesi 528,53 $, yani 1.622,28 $&#8217;l\u0131k \u00f6deme tutar\u0131 ile 1.093,75 $&#8217;l\u0131k faiz gideri aras\u0131ndaki fark azalt\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">1.090,45 $, 174.471,47 $ anapara bakiyesi ile %7,5 \u00e7arp\u0131 1\u204412 \u00e7arp\u0131larak hesaplanm\u0131\u015ft\u0131r. Her \u00f6demenin faiz k\u0131sm\u0131n\u0131 hesaplama s\u00fcreci, ipotek \u00f6denene kadar devam eder. Her \u00f6demenin ana k\u0131sm\u0131, \u00f6denen nakit ile hesaplanan faiz gideri aras\u0131ndaki farkt\u0131r. \u0130potek makbuzu ve ilk iki taksit \u00f6demelerinin kaydedildi\u011fi giri\u015flerdir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).&hellip; <br \/> <a class=\"button small blue\" href=\"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/\">Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9970,"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":[29352,29353],"tags":[29354,24816,25849,24817,29356,24724,24813,29355],"class_list":["post-11627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diger-kapsamli-gelir-kalemler","category-muhasebe-hesap-plani-pdf","tag-detayli-hesap-plani","tag-detayli-hesap-plani-ornegi-excel","tag-diger-kapsamli-gelir-kalemleri","tag-hesap-plani-ornegi","tag-kapsamli-gelir-tablosu-nedir","tag-muhasebe-hesap-kodlari-tablosu","tag-muhasebe-hesap-plani-pdf","tag-muhasebe-kodlari-pdf"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.4.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. 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Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp\" \/>\n\t\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2022-12-30T08:53:03+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2022-12-30T08:53:03+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#article\",\"name\":\"Kazan\\u0131lmam\\u0131\\u015f Gelirler \\u2013 Muhasebe Alan\\u0131nda Tez Yapt\\u0131rma \\u2013 Muhasebe Tez Yapt\\u0131rma \\u00dccretleri \\u2013 Muhasebe \\u00d6devleri \\u2013 Muhasebe \\u00d6dev \\u00dccretleri | En \\u0130yi Essay\",\"headline\":\"Kazan\\u0131lmam\\u0131\\u015f Gelirler \\u2013 Muhasebe Alan\\u0131nda Tez Yapt\\u0131rma \\u2013 Muhasebe Tez Yapt\\u0131rma \\u00dccretleri \\u2013 Muhasebe \\u00d6devleri \\u2013 Muhasebe \\u00d6dev \\u00dccretleri\",\"author\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/author\\\/tercuman32\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/muhasebe-nedir.jpeg\",\"width\":1400,\"height\":933,\"caption\":\"Esnek B\\u00fct\\u00e7e Haz\\u0131rlama\\n\\nEsnek b\\u00fct\\u00e7e, orijinal b\\u00fct\\u00e7eyle ayn\\u0131 sat\\u0131\\u015f fiyat\\u0131n\\u0131 ve maliyet varsay\\u0131mlar\\u0131n\\u0131 kullan\\u0131r. De\\u011fi\\u015fken ve sabit maliyetler kategori de\\u011fi\\u015ftirmez. De\\u011fi\\u015fken tutarlar, gelir tablosu durumunda sat\\u0131\\u015f birimleri olan fiili faaliyet d\\u00fczeyi kullan\\u0131larak yeniden hesaplan\\u0131r. Her bir esnek b\\u00fct\\u00e7e kalemi ayr\\u0131 ayr\\u0131 ele al\\u0131nacakt\\u0131r.\\n\\nSat\\u0131\\u015f\\n\\nOrijinal b\\u00fct\\u00e7e, 17.000 Kamyonetin her birinin 15 dolardan sat\\u0131laca\\u011f\\u0131n\\u0131 varsayd\\u0131. Esnek b\\u00fct\\u00e7eyi haz\\u0131rlamak i\\u00e7in, birimler 17.500 kamyon olarak de\\u011fi\\u015fecek ve fiili sat\\u0131\\u015f seviyesi ile sat\\u0131\\u015f fiyat\\u0131 ayn\\u0131 kalacak. 262.500 Dolar, 17.500 kamyon \\u00e7arp\\u0131 kamyon ba\\u015f\\u0131na 15 Dolard\\u0131r. \\u015eu anda var olan varyans, yaln\\u0131zca fiyattan kaynaklanmaktad\\u0131r. Varyans\\u0131n olumsuz oldu\\u011fu g\\u00f6z \\u00f6n\\u00fcne al\\u0131nd\\u0131\\u011f\\u0131nda, y\\u00f6netim kamyonlar\\u0131n 15 $ b\\u00fct\\u00e7eli sat\\u0131\\u015f fiyat\\u0131n\\u0131n alt\\u0131nda bir fiyata sat\\u0131ld\\u0131\\u011f\\u0131n\\u0131 biliyor.\\n\\nSat\\u0131lan mal\\u0131n maliyeti\\n\\nB\\u00fct\\u00e7elenmi\\u015f gelir tablosundaki maliyet verilerini kullanarak, bir kamyonu \\u00fcretmenin beklenen toplam maliyeti 11,25 dolard\\u0131. 196.875 $' l\\u0131k sat\\u0131lan mallar\\u0131n esnek b\\u00fct\\u00e7e maliyeti, sat\\u0131lan 17.500 kamyonun pikap ba\\u015f\\u0131na 11.25 $' d\\u0131r. Varyans\\u0131n olmamas\\u0131, toplam maliyetlerin (malzemeler, i\\u015f\\u00e7ilik ve genel giderler) planlananla ayn\\u0131 oldu\\u011funu g\\u00f6sterir.\\n\\nSat\\u0131\\u015f giderleri\\n\\nSat\\u0131\\u015f giderleri i\\u00e7in orijinal b\\u00fct\\u00e7e, de\\u011fi\\u015fken ve sabit giderleri i\\u00e7eriyordu. Esnek b\\u00fct\\u00e7e tutar\\u0131n\\u0131 belirlemek i\\u00e7in iki de\\u011fi\\u015fken maliyetin g\\u00fcncellenmesi gerekir. Sat\\u0131\\u015f komisyonlar\\u0131 i\\u00e7in yeni b\\u00fct\\u00e7e 10.500 $ (262.500 $ sat\\u0131\\u015f \\u00e7arp\\u0131 %4) ve teslimat gideri i\\u00e7in yeni b\\u00fct\\u00e7e 1.750 $'d\\u0131r (17.500 adet \\u00e7arp\\u0131 %10). Bunlar, 24.750 $' l\\u0131k esnek b\\u00fct\\u00e7e tutar\\u0131n\\u0131 elde etmek i\\u00e7in 12.500 $' l\\u0131k sabit maliyetlere eklenir.\\n\\nGenel Y\\u00f6netim Giderleri\\n\\nBu esnek b\\u00fct\\u00e7e, orijinal b\\u00fct\\u00e7eden (statik b\\u00fct\\u00e7e) farkl\\u0131 de\\u011fildir, \\u00e7\\u00fcnk\\u00fc yaln\\u0131zca tan\\u0131m gere\\u011fi faaliyet seviyesi de\\u011fi\\u015fti\\u011finde de\\u011fi\\u015fmeyen sabit maliyetlerden olu\\u015fur.\\n\\nGelir vergileri\\n\\nGelir vergileri, gelir vergisi \\u00f6ncesi gelirin %40'\\u0131 olarak b\\u00fct\\u00e7elenir. Gelir vergisi \\u00f6ncesi gelir i\\u00e7in esnek b\\u00fct\\u00e7e 20.625 $ ve bu bakiyenin %40'\\u0131 8.250 $'d\\u0131r. Fiili giderler daha d\\u00fc\\u015f\\u00fckt\\u00fcr \\u00e7\\u00fcnk\\u00fc gelir vergisi \\u00f6ncesi gelir daha d\\u00fc\\u015f\\u00fckt\\u00fcr. Ger\\u00e7ek vergi oran\\u0131 da %40't\\u0131r.\\n\\nNet gelir\\n\\nToplam net gelir, gelir tablosundaki her sat\\u0131r\\u0131n tutar\\u0131 de\\u011fi\\u015ftik\\u00e7e de\\u011fi\\u015fir. Bu \\u00f6rnekteki net varyans, temel olarak daha d\\u00fc\\u015f\\u00fck gelirlerden kaynaklanmaktad\\u0131r.\\n\\nEsnek bir b\\u00fct\\u00e7e haz\\u0131rlarken unutulmamas\\u0131 gereken \\u00f6nemli nokta, orijinal b\\u00fct\\u00e7e haz\\u0131rlan\\u0131rken bir miktar, maliyet veya gelir de\\u011fi\\u015fkense, bu tutar\\u0131n hala de\\u011fi\\u015fken oldu\\u011fu ve esnek bir b\\u00fct\\u00e7e haz\\u0131rlan\\u0131rken yeniden hesaplanmas\\u0131 gerekece\\u011fidir. Ancak, maliyet sabit bir maliyet olarak tan\\u0131mlanm\\u0131\\u015fsa, esnek b\\u00fct\\u00e7e haz\\u0131rlan\\u0131rken b\\u00fct\\u00e7elenen miktarda herhangi bir de\\u011fi\\u015fiklik yap\\u0131lmaz. Sabit giderlerde farkl\\u0131l\\u0131klar olabilir, ancak bunlar ilgili aral\\u0131ktaki faaliyet de\\u011fi\\u015fiklikleri ile ilgili de\\u011fildir.\\n\\nB\\u00fct\\u00e7e raporlar\\u0131, yaln\\u0131zca uygun bilgileri i\\u00e7eriyorsa, bir y\\u00f6neticinin etkinli\\u011fini de\\u011ferlendirmek i\\u00e7in yararl\\u0131 bir ara\\u00e7 olabilir. B\\u00fct\\u00e7e raporlar\\u0131 haz\\u0131rlan\\u0131rken y\\u00f6neticinin kontrol edebilece\\u011fi kalemlerin rapora dahil edilmesi \\u00f6nemlidir.\\n\\nBir y\\u00f6netici sadece bir departman\\u0131n maliyetlerinden sorumluysa, \\u015firketin t\\u00fcm \\u00fcretim maliyetlerini veya net gelirini dahil etmek, y\\u00f6neticinin performans\\u0131n\\u0131n adil bir \\u015fekilde de\\u011ferlendirilmesiyle sonu\\u00e7lanmayacakt\\u0131r. Ancak y\\u00f6netici, \\u0130cra Kurulu Ba\\u015fkan\\u0131 ise, performans\\u0131n de\\u011ferlendirilmesinde gelir tablosunun tamam\\u0131 kullan\\u0131lmal\\u0131d\\u0131r.\\n\\nY\\u0131ll\\u0131k b\\u00fct\\u00e7e haz\\u0131rlama Excel\\nY\\u0131ll\\u0131k b\\u00fct\\u00e7e plan\\u0131 \\u00f6rne\\u011fi\\nB\\u00fct\\u00e7e planlama \\u00f6rne\\u011fi\\nOtel b\\u00fct\\u00e7e \\u00f6rne\\u011fi Excel\\n\\u015eirket b\\u00fct\\u00e7e \\u00f6rne\\u011fi\\n\\u0130\\u015fletme b\\u00fct\\u00e7esi Nedir\\nYat\\u0131r\\u0131m b\\u00fct\\u00e7esi \\u00f6rne\\u011fi\\nYat\\u0131r\\u0131m b\\u00fct\\u00e7esi Nedir\\n\\nStandart Maliyetler\\n\\nB\\u00fct\\u00e7eler haz\\u0131rlan\\u0131rken, maliyetler genellikle iki d\\u00fczeyde hesaplan\\u0131r; gelir tablosunun haz\\u0131rlanabilmesi i\\u00e7in toplam dolar cinsinden ve birim ba\\u015f\\u0131na maliyet. Birim maliyete standart maliyet denir. Standart bir maliyet de geli\\u015ftirilebilir ve bir b\\u00fct\\u00e7e haz\\u0131rlanmasa bile fiyatland\\u0131rma kararlar\\u0131 ve maliyet kontrol\\u00fc i\\u00e7in kullan\\u0131labilir.\\n\\nPickup Trucks Company gibi bir imalat \\u015firketinde standart bir maliyet, do\\u011frudan malzemeler, do\\u011frudan i\\u015f\\u00e7ilik ve genel giderler i\\u00e7in birim ba\\u015f\\u0131na maliyetlerden olu\\u015fur. Birim ba\\u015f\\u0131na maliyetler ayr\\u0131ca, birim ba\\u015f\\u0131na beklenen malzeme miktar\\u0131 ve maliyeti, do\\u011frudan i\\u015f\\u00e7ilik i\\u00e7in beklenen saat say\\u0131s\\u0131 ve saat ba\\u015f\\u0131na maliyet ve beklenen toplam genel giderler ve bu maliyetleri her bir birime atamak i\\u00e7in bir y\\u00f6ntem olarak ayr\\u0131labilir.\\n\\nBeklenen malzeme miktar\\u0131 i\\u00e7erisinde, standart miktar belirlenirken at\\u0131k veya bozulma g\\u00f6z \\u00f6n\\u00fcnde bulundurulmal\\u0131d\\u0131r. \\u00d6rne\\u011fin, bir sandalye gibi bir \\u00fcr\\u00fcn malzeme gerektiriyorsa, koltu\\u011fun \\u015fekli ve kuma\\u015f\\u0131 genellikle tam olarak ayn\\u0131 olmad\\u0131\\u011f\\u0131ndan, sandalye i\\u00e7in gerekenden daha fazla malzeme sipari\\u015f edilmelidir.\\n\\nSandalye bu \\u00f6zel kuma\\u015fla \\u00fcretildi\\u011fi i\\u00e7in \\u00f6nlenemeyen malzeme art\\u0131klar\\u0131na at\\u0131k denir. Malzemenin tamam\\u0131n\\u0131n maliyeti standart maliyet olarak kullan\\u0131l\\u0131r \\u00e7\\u00fcnk\\u00fc at\\u0131\\u011f\\u0131n ba\\u015fka bir kullan\\u0131m\\u0131 yoktur.\\n\\nBenzer \\u015fekilde, \\u00e7al\\u0131\\u015fma saatleri dikkate al\\u0131nd\\u0131\\u011f\\u0131nda, bak\\u0131m veya \\u00e7al\\u0131\\u015ft\\u0131rma nedeniyle \\u00fcretimden kaynaklanan duru\\u015f ve mola s\\u00fcresi, bir \\u00fcr\\u00fcn\\u00fcn yap\\u0131lmas\\u0131 i\\u00e7in gereken saat say\\u0131s\\u0131na dahil edilmelidir. Standartlar olu\\u015fturulduktan sonra, standartlardan fiili maliyet sapmalar\\u0131n\\u0131n nedenlerini analiz etmek ve belirlemek i\\u00e7in kullan\\u0131l\\u0131rlar.\\n\\nVaryanslar, bir \\u00fcr\\u00fcn\\u00fc imal etmek i\\u00e7in kullan\\u0131lan malzeme veya saat miktar\\u0131nda veya malzeme veya i\\u015f\\u00e7ilik maliyetinde olabilir. Genel giderler normalde baz\\u0131 temellere g\\u00f6re uyguland\\u0131\\u011f\\u0131ndan, genel giderleri da\\u011f\\u0131tmak i\\u00e7in kullan\\u0131lan dolarlardan olu\\u015fan toplam genel gider havuzu veya faaliyet d\\u00fczeyi (\\u00f6rne\\u011fin, do\\u011frudan i\\u015f\\u00e7ilik dolarlar\\u0131 veya saatleri) planlanandan farkl\\u0131 oldu\\u011fu i\\u00e7in genel giderlerdeki farkl\\u0131l\\u0131klar ortaya \\u00e7\\u0131kar.\\n\\nB\\u00fct\\u00e7elerin haz\\u0131rlanmas\\u0131nda standart maliyetler kullan\\u0131ld\\u0131ktan sonra, uygun \\u00f6nlemin al\\u0131nabilmesi i\\u00e7in varyans\\u0131n nicelikten mi yoksa fiyattan m\\u0131 kaynakland\\u0131\\u011f\\u0131 hakk\\u0131nda y\\u00f6netime bilgi sa\\u011flamak i\\u00e7in varyans analizi kullan\\u0131labilir.\\n\\nMaliyet fark\\u0131 analizinin nas\\u0131l \\u00e7al\\u0131\\u015ft\\u0131\\u011f\\u0131n\\u0131 g\\u00f6stermek i\\u00e7in, spor salonlar\\u0131nda beyzbol oynamak i\\u00e7in bir dizi yumu\\u015fak taban yapan bir \\u015firket olan Bases, Inc.'in fabrika m\\u00fcd\\u00fcr\\u00fc oldu\\u011funuzu varsayal\\u0131m. B\\u00fct\\u00e7e, y\\u0131lda 150.000 set baz \\u00fcretilece\\u011fini varsayar.\\n\\n\\u00d6nceden belirlenmi\\u015f 1,30 $'l\\u0131k genel gider oran\\u0131, \\u00fcretilen her bir baz setine tahsis edilen 0,65 $'l\\u0131k ek y\\u00fck ile sonu\\u00e7lanacakt\\u0131r. (Belirlenen saat ba\\u015f\\u0131na 0,5 do\\u011frudan \\u00e7al\\u0131\\u015fma saati \\u00e7arp\\u0131 saat ba\\u015f\\u0131na 1,30 ABD Dolar\\u0131 kullan\\u0131larak hesaplan\\u0131r.)\\n\\nVaryans Analizi\\n\\n1.175 $'l\\u0131k olumsuz ayl\\u0131k varyans\\u0131 anlamak i\\u00e7in, bile\\u015fen par\\u00e7alar\\u0131na g\\u00f6re analiz edilmelidir: do\\u011frudan malzeme sapmalar\\u0131, do\\u011frudan i\\u015f\\u00e7ilik sapmalar\\u0131 ve genel gider sapmalar\\u0131. Bu varyanslar\\u0131n her biri ayr\\u0131ca bir fiyat (oran) varyans\\u0131 ve bir miktar (kullan\\u0131m veya verimlilik) varyans\\u0131na b\\u00f6l\\u00fcnebilir.\\n\\nDo\\u011frudan malzeme farklar\\u0131, do\\u011frudan i\\u015f\\u00e7ilik farklar\\u0131 ve de\\u011fi\\u015fken genel gider farklar\\u0131 i\\u00e7in kullan\\u0131labilecek genel bir \\u015fablon, varyanslar\\u0131 hesaplamak i\\u00e7in temel olarak fiili, esnek b\\u00fct\\u00e7e ve standart olmak \\u00fczere \\u00fc\\u00e7 tutar kullan\\u0131r.\\n\\nFiili maliyetler esnek b\\u00fct\\u00e7e maliyetlerinden daha azsa, fiyat fark\\u0131 olumludur. Esnek b\\u00fct\\u00e7e maliyetleri standart maliyetlerden d\\u00fc\\u015f\\u00fckse miktar fark\\u0131 uygundur. Fiili maliyetler standart maliyetlerden d\\u00fc\\u015f\\u00fckse, toplam varyans olumludur.\"},\"datePublished\":\"2022-12-30T11:53:03+03:00\",\"dateModified\":\"2022-12-30T11:53:03+03:00\",\"inLanguage\":\"tr-TR\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#webpage\"},\"articleSection\":\"Di\\u011fer kapsaml\\u0131 gelir kalemler, Muhasebe HESAP PLANI PDF, DETAYLI HESAP PLANI, Detayl\\u0131 Hesap Plan\\u0131 \\u00f6rne\\u011fi excel, Di\\u011fer kapsaml\\u0131 gelir kalemleri, HESAP PLANI \\u00f6rne\\u011fi, Kapsaml\\u0131 gelir tablosu NED\\u0130R, Muhasebe Hesap Kodlar\\u0131 tablosu, MUHASEBE HESAP PLANI pdf, Muhasebe Kodlar\\u0131 pdf\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr#listItem\",\"position\":1,\"name\":\"Ev\",\"item\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/category\\\/diger-kapsamli-gelir-kalemler\\\/#listItem\",\"name\":\"Di\\u011fer kapsaml\\u0131 gelir kalemler\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/category\\\/diger-kapsamli-gelir-kalemler\\\/#listItem\",\"position\":2,\"name\":\"Di\\u011fer kapsaml\\u0131 gelir kalemler\",\"item\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/category\\\/diger-kapsamli-gelir-kalemler\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#listItem\",\"name\":\"Kazan\\u0131lmam\\u0131\\u015f Gelirler \\u2013 Muhasebe Alan\\u0131nda Tez Yapt\\u0131rma \\u2013 Muhasebe Tez Yapt\\u0131rma \\u00dccretleri \\u2013 Muhasebe \\u00d6devleri \\u2013 Muhasebe \\u00d6dev \\u00dccretleri\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr#listItem\",\"name\":\"Ev\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#listItem\",\"position\":3,\"name\":\"Kazan\\u0131lmam\\u0131\\u015f Gelirler \\u2013 Muhasebe Alan\\u0131nda Tez Yapt\\u0131rma \\u2013 Muhasebe Tez Yapt\\u0131rma \\u00dccretleri \\u2013 Muhasebe \\u00d6devleri \\u2013 Muhasebe \\u00d6dev \\u00dccretleri\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/category\\\/diger-kapsamli-gelir-kalemler\\\/#listItem\",\"name\":\"Di\\u011fer kapsaml\\u0131 gelir kalemler\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/#organization\",\"name\":\"Essay Yapt\\u0131rma\",\"description\":\"bestessayhomework@gmail.com - Bize Mail Kanal\\u0131m\\u0131zdan veya sa\\u011f alt k\\u00f6\\u015fedeki Whatsapp tu\\u015fundan Ula\\u015f\\u0131n - 0 (312) 276 75 93 -Essay Yapt\\u0131rma, Essay Yazd\\u0131rma, Parayla Essay Yazd\\u0131rma, Parayla Essay Yapt\\u0131rma, \\u00dccretli Essay, \\u00dccretli Essay Yapt\\u0131rma, Profesyonel Essay Yapt\\u0131rma,   Essay Projesi Yapt\\u0131r, Essay \\u00d6dev Yard\\u0131m\\u0131 Al, Essay D\\u00fczenleme, Essay Projesi Yapt\\u0131r,   Essay Sepeti, Essay Fiyat Teklifi Al, Essay Dan\\u0131\\u015fmanl\\u0131k, Essay Ar\\u015fivleri, Essay Kategorisi,   Essay Yazd\\u0131rmak, Essay Yazd\\u0131rma \\u00dccreti, Essay Sunum, Essay \\u00c7eviri, Essay Yazd\\u0131rma \\u00dccreti,   \\u00dccretli Essay Yazd\\u0131rma, Essay Yazd\\u0131rma Siteleri, Parayla Essay Yazma, \\u00d6dev Yazd\\u0131rma, Essay Yazd\\u0131rmak \\u0130stiyorum,   Research Paper Yazd\\u0131rmak, Argumentative Essay Topics, Cause Effect Essay \\u00d6rnekleri, Classification Essay, Essay \\u00c7e\\u015fitleri,   Essay Rehberi, Opinion Essay Examples, Makale Yazd\\u0131rma, Kompozisyon Yazd\\u0131rma, Parayla Makale Yazd\\u0131rma,   Parayla Kompozisyon Yazd\\u0131rma, \\u00dccretli Makale, \\u00dccretli Kompozisyon, Profesyonel Makale Yapt\\u0131rma, Profesyonel Kompozisyon Yapt\\u0131rma,   Makale Projesi Yapt\\u0131r, Makale \\u00d6dev Yard\\u0131m\\u0131 Al, Makale D\\u00fczenleme, Makale Projesi Yapt\\u0131r, Makale Sepeti,   Makale Fiyat Teklifi Al, Makale Dan\\u0131\\u015fmanl\\u0131k, Makale Ar\\u015fivleri, Makale Kategorisi, Makale Yazd\\u0131rmak, Makale Yazd\\u0131rma \\u00dccreti,   Makale Sunum, Makale \\u00c7eviri, Makale Yazd\\u0131rma \\u00dccreti, \\u00dccretli Makale Yazd\\u0131rma, Makale Yazd\\u0131rma Siteleri, Parayla Makale Yazma, Makale Sepeti,  Makale Yazd\\u0131rmak \\u0130stiyorum, \\u00d6dev Dan\\u0131\\u015fmanl\\u0131\\u011f\\u0131, \\u00d6dev Yapt\\u0131rma, Tez Yazd\\u0131rma, Makale YAZDIRMA siteleri, Parayla makale YAZDIRMA, Seo makale fiyatlar\\u0131, Sayfa ba\\u015f\\u0131 yaz\\u0131 yazma \\u00fccreti, \\u0130ngilizce makale yazd\\u0131rma, Akademik makale YAZDIRMA, Makale Fiyatlar\\u0131 2022, Makale yazma, Blog Yazd\\u0131rma, Blog Yazd\\u0131rmak \\u0130stiyorum, Essay yazma Uygulamas\\u0131, Essay Yazma sitesi, \\u0130ngilizce metin yazma sitesi, Writing yazma sitesi, Essay d\\u00fczeltici, Essay Kontrol ettirme, Gramer kontrol, \\u0130ngilizce Gramer d\\u00fczeltme uygulamas\\u0131, \\u0130ngilizce c\\u00fcmle d\\u00fczeltme sitesi, Essay kontrol siteleri, Tez Yapt\\u0131rma, Seo Uyumlu Blog Yapt\\u0131rma 0 (312) 276 75 93\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/\",\"telephone\":\"+905423712952\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/10.webp\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#organizationLogo\",\"width\":1280,\"height\":720},\"image\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/author\\\/tercuman32\\\/#author\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/author\\\/tercuman32\\\/\",\"name\":\"terc\\u00fcman terc\\u00fcman\",\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/wp-content\\\/litespeed\\\/avatar\\\/86c38c20b2eb3a1c431511229f015304.jpg?ver=1773154028\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#webpage\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/\",\"name\":\"Kazan\\u0131lmam\\u0131\\u015f Gelirler \\u2013 Muhasebe Alan\\u0131nda Tez Yapt\\u0131rma \\u2013 Muhasebe Tez Yapt\\u0131rma \\u00dccretleri \\u2013 Muhasebe \\u00d6devleri \\u2013 Muhasebe \\u00d6dev \\u00dccretleri | En \\u0130yi Essay\",\"description\":\"Kazan\\u0131lmam\\u0131\\u015f Gelirler Kazan\\u0131lmam\\u0131\\u015f gelirler, mal veya hizmet al\\u0131\\u015fveri\\u015fi i\\u00e7in m\\u00fc\\u015fteri taraf\\u0131ndan pe\\u015fin \\u00f6denen tutarlar\\u0131 ifade eder. Kazan\\u0131lmam\\u0131\\u015f gelirlere \\u00f6rnek olarak depozitolar, pe\\u015fin \\u00f6denen dergi veya gazete abonelikleri, u\\u00e7u\\u015ftan \\u00f6nce \\u00f6denen u\\u00e7ak biletleri ve spor ve e\\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\\u0131nd\\u0131k\\u00e7a kasa hesab\\u0131 art\\u0131r\\u0131l\\u0131r (bor\\u00e7land\\u0131r\\u0131l\\u0131r) ve bir bor\\u00e7 hesab\\u0131 olan kazan\\u0131lmam\\u0131\\u015f gelir art\\u0131r\\u0131l\\u0131r (ald\\u0131r\\u0131l\\u0131r).\",\"inLanguage\":\"tr-TR\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/author\\\/tercuman32\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/author\\\/tercuman32\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/muhasebe-nedir.jpeg\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#mainImage\",\"width\":1400,\"height\":933,\"caption\":\"Esnek B\\u00fct\\u00e7e Haz\\u0131rlama\\n\\nEsnek b\\u00fct\\u00e7e, orijinal b\\u00fct\\u00e7eyle ayn\\u0131 sat\\u0131\\u015f fiyat\\u0131n\\u0131 ve maliyet varsay\\u0131mlar\\u0131n\\u0131 kullan\\u0131r. De\\u011fi\\u015fken ve sabit maliyetler kategori de\\u011fi\\u015ftirmez. De\\u011fi\\u015fken tutarlar, gelir tablosu durumunda sat\\u0131\\u015f birimleri olan fiili faaliyet d\\u00fczeyi kullan\\u0131larak yeniden hesaplan\\u0131r. Her bir esnek b\\u00fct\\u00e7e kalemi ayr\\u0131 ayr\\u0131 ele al\\u0131nacakt\\u0131r.\\n\\nSat\\u0131\\u015f\\n\\nOrijinal b\\u00fct\\u00e7e, 17.000 Kamyonetin her birinin 15 dolardan sat\\u0131laca\\u011f\\u0131n\\u0131 varsayd\\u0131. Esnek b\\u00fct\\u00e7eyi haz\\u0131rlamak i\\u00e7in, birimler 17.500 kamyon olarak de\\u011fi\\u015fecek ve fiili sat\\u0131\\u015f seviyesi ile sat\\u0131\\u015f fiyat\\u0131 ayn\\u0131 kalacak. 262.500 Dolar, 17.500 kamyon \\u00e7arp\\u0131 kamyon ba\\u015f\\u0131na 15 Dolard\\u0131r. \\u015eu anda var olan varyans, yaln\\u0131zca fiyattan kaynaklanmaktad\\u0131r. Varyans\\u0131n olumsuz oldu\\u011fu g\\u00f6z \\u00f6n\\u00fcne al\\u0131nd\\u0131\\u011f\\u0131nda, y\\u00f6netim kamyonlar\\u0131n 15 $ b\\u00fct\\u00e7eli sat\\u0131\\u015f fiyat\\u0131n\\u0131n alt\\u0131nda bir fiyata sat\\u0131ld\\u0131\\u011f\\u0131n\\u0131 biliyor.\\n\\nSat\\u0131lan mal\\u0131n maliyeti\\n\\nB\\u00fct\\u00e7elenmi\\u015f gelir tablosundaki maliyet verilerini kullanarak, bir kamyonu \\u00fcretmenin beklenen toplam maliyeti 11,25 dolard\\u0131. 196.875 $' l\\u0131k sat\\u0131lan mallar\\u0131n esnek b\\u00fct\\u00e7e maliyeti, sat\\u0131lan 17.500 kamyonun pikap ba\\u015f\\u0131na 11.25 $' d\\u0131r. Varyans\\u0131n olmamas\\u0131, toplam maliyetlerin (malzemeler, i\\u015f\\u00e7ilik ve genel giderler) planlananla ayn\\u0131 oldu\\u011funu g\\u00f6sterir.\\n\\nSat\\u0131\\u015f giderleri\\n\\nSat\\u0131\\u015f giderleri i\\u00e7in orijinal b\\u00fct\\u00e7e, de\\u011fi\\u015fken ve sabit giderleri i\\u00e7eriyordu. Esnek b\\u00fct\\u00e7e tutar\\u0131n\\u0131 belirlemek i\\u00e7in iki de\\u011fi\\u015fken maliyetin g\\u00fcncellenmesi gerekir. Sat\\u0131\\u015f komisyonlar\\u0131 i\\u00e7in yeni b\\u00fct\\u00e7e 10.500 $ (262.500 $ sat\\u0131\\u015f \\u00e7arp\\u0131 %4) ve teslimat gideri i\\u00e7in yeni b\\u00fct\\u00e7e 1.750 $'d\\u0131r (17.500 adet \\u00e7arp\\u0131 %10). Bunlar, 24.750 $' l\\u0131k esnek b\\u00fct\\u00e7e tutar\\u0131n\\u0131 elde etmek i\\u00e7in 12.500 $' l\\u0131k sabit maliyetlere eklenir.\\n\\nGenel Y\\u00f6netim Giderleri\\n\\nBu esnek b\\u00fct\\u00e7e, orijinal b\\u00fct\\u00e7eden (statik b\\u00fct\\u00e7e) farkl\\u0131 de\\u011fildir, \\u00e7\\u00fcnk\\u00fc yaln\\u0131zca tan\\u0131m gere\\u011fi faaliyet seviyesi de\\u011fi\\u015fti\\u011finde de\\u011fi\\u015fmeyen sabit maliyetlerden olu\\u015fur.\\n\\nGelir vergileri\\n\\nGelir vergileri, gelir vergisi \\u00f6ncesi gelirin %40'\\u0131 olarak b\\u00fct\\u00e7elenir. Gelir vergisi \\u00f6ncesi gelir i\\u00e7in esnek b\\u00fct\\u00e7e 20.625 $ ve bu bakiyenin %40'\\u0131 8.250 $'d\\u0131r. Fiili giderler daha d\\u00fc\\u015f\\u00fckt\\u00fcr \\u00e7\\u00fcnk\\u00fc gelir vergisi \\u00f6ncesi gelir daha d\\u00fc\\u015f\\u00fckt\\u00fcr. Ger\\u00e7ek vergi oran\\u0131 da %40't\\u0131r.\\n\\nNet gelir\\n\\nToplam net gelir, gelir tablosundaki her sat\\u0131r\\u0131n tutar\\u0131 de\\u011fi\\u015ftik\\u00e7e de\\u011fi\\u015fir. Bu \\u00f6rnekteki net varyans, temel olarak daha d\\u00fc\\u015f\\u00fck gelirlerden kaynaklanmaktad\\u0131r.\\n\\nEsnek bir b\\u00fct\\u00e7e haz\\u0131rlarken unutulmamas\\u0131 gereken \\u00f6nemli nokta, orijinal b\\u00fct\\u00e7e haz\\u0131rlan\\u0131rken bir miktar, maliyet veya gelir de\\u011fi\\u015fkense, bu tutar\\u0131n hala de\\u011fi\\u015fken oldu\\u011fu ve esnek bir b\\u00fct\\u00e7e haz\\u0131rlan\\u0131rken yeniden hesaplanmas\\u0131 gerekece\\u011fidir. Ancak, maliyet sabit bir maliyet olarak tan\\u0131mlanm\\u0131\\u015fsa, esnek b\\u00fct\\u00e7e haz\\u0131rlan\\u0131rken b\\u00fct\\u00e7elenen miktarda herhangi bir de\\u011fi\\u015fiklik yap\\u0131lmaz. Sabit giderlerde farkl\\u0131l\\u0131klar olabilir, ancak bunlar ilgili aral\\u0131ktaki faaliyet de\\u011fi\\u015fiklikleri ile ilgili de\\u011fildir.\\n\\nB\\u00fct\\u00e7e raporlar\\u0131, yaln\\u0131zca uygun bilgileri i\\u00e7eriyorsa, bir y\\u00f6neticinin etkinli\\u011fini de\\u011ferlendirmek i\\u00e7in yararl\\u0131 bir ara\\u00e7 olabilir. B\\u00fct\\u00e7e raporlar\\u0131 haz\\u0131rlan\\u0131rken y\\u00f6neticinin kontrol edebilece\\u011fi kalemlerin rapora dahil edilmesi \\u00f6nemlidir.\\n\\nBir y\\u00f6netici sadece bir departman\\u0131n maliyetlerinden sorumluysa, \\u015firketin t\\u00fcm \\u00fcretim maliyetlerini veya net gelirini dahil etmek, y\\u00f6neticinin performans\\u0131n\\u0131n adil bir \\u015fekilde de\\u011ferlendirilmesiyle sonu\\u00e7lanmayacakt\\u0131r. Ancak y\\u00f6netici, \\u0130cra Kurulu Ba\\u015fkan\\u0131 ise, performans\\u0131n de\\u011ferlendirilmesinde gelir tablosunun tamam\\u0131 kullan\\u0131lmal\\u0131d\\u0131r.\\n\\nY\\u0131ll\\u0131k b\\u00fct\\u00e7e haz\\u0131rlama Excel\\nY\\u0131ll\\u0131k b\\u00fct\\u00e7e plan\\u0131 \\u00f6rne\\u011fi\\nB\\u00fct\\u00e7e planlama \\u00f6rne\\u011fi\\nOtel b\\u00fct\\u00e7e \\u00f6rne\\u011fi Excel\\n\\u015eirket b\\u00fct\\u00e7e \\u00f6rne\\u011fi\\n\\u0130\\u015fletme b\\u00fct\\u00e7esi Nedir\\nYat\\u0131r\\u0131m b\\u00fct\\u00e7esi \\u00f6rne\\u011fi\\nYat\\u0131r\\u0131m b\\u00fct\\u00e7esi Nedir\\n\\nStandart Maliyetler\\n\\nB\\u00fct\\u00e7eler haz\\u0131rlan\\u0131rken, maliyetler genellikle iki d\\u00fczeyde hesaplan\\u0131r; gelir tablosunun haz\\u0131rlanabilmesi i\\u00e7in toplam dolar cinsinden ve birim ba\\u015f\\u0131na maliyet. Birim maliyete standart maliyet denir. Standart bir maliyet de geli\\u015ftirilebilir ve bir b\\u00fct\\u00e7e haz\\u0131rlanmasa bile fiyatland\\u0131rma kararlar\\u0131 ve maliyet kontrol\\u00fc i\\u00e7in kullan\\u0131labilir.\\n\\nPickup Trucks Company gibi bir imalat \\u015firketinde standart bir maliyet, do\\u011frudan malzemeler, do\\u011frudan i\\u015f\\u00e7ilik ve genel giderler i\\u00e7in birim ba\\u015f\\u0131na maliyetlerden olu\\u015fur. Birim ba\\u015f\\u0131na maliyetler ayr\\u0131ca, birim ba\\u015f\\u0131na beklenen malzeme miktar\\u0131 ve maliyeti, do\\u011frudan i\\u015f\\u00e7ilik i\\u00e7in beklenen saat say\\u0131s\\u0131 ve saat ba\\u015f\\u0131na maliyet ve beklenen toplam genel giderler ve bu maliyetleri her bir birime atamak i\\u00e7in bir y\\u00f6ntem olarak ayr\\u0131labilir.\\n\\nBeklenen malzeme miktar\\u0131 i\\u00e7erisinde, standart miktar belirlenirken at\\u0131k veya bozulma g\\u00f6z \\u00f6n\\u00fcnde bulundurulmal\\u0131d\\u0131r. \\u00d6rne\\u011fin, bir sandalye gibi bir \\u00fcr\\u00fcn malzeme gerektiriyorsa, koltu\\u011fun \\u015fekli ve kuma\\u015f\\u0131 genellikle tam olarak ayn\\u0131 olmad\\u0131\\u011f\\u0131ndan, sandalye i\\u00e7in gerekenden daha fazla malzeme sipari\\u015f edilmelidir.\\n\\nSandalye bu \\u00f6zel kuma\\u015fla \\u00fcretildi\\u011fi i\\u00e7in \\u00f6nlenemeyen malzeme art\\u0131klar\\u0131na at\\u0131k denir. Malzemenin tamam\\u0131n\\u0131n maliyeti standart maliyet olarak kullan\\u0131l\\u0131r \\u00e7\\u00fcnk\\u00fc at\\u0131\\u011f\\u0131n ba\\u015fka bir kullan\\u0131m\\u0131 yoktur.\\n\\nBenzer \\u015fekilde, \\u00e7al\\u0131\\u015fma saatleri dikkate al\\u0131nd\\u0131\\u011f\\u0131nda, bak\\u0131m veya \\u00e7al\\u0131\\u015ft\\u0131rma nedeniyle \\u00fcretimden kaynaklanan duru\\u015f ve mola s\\u00fcresi, bir \\u00fcr\\u00fcn\\u00fcn yap\\u0131lmas\\u0131 i\\u00e7in gereken saat say\\u0131s\\u0131na dahil edilmelidir. Standartlar olu\\u015fturulduktan sonra, standartlardan fiili maliyet sapmalar\\u0131n\\u0131n nedenlerini analiz etmek ve belirlemek i\\u00e7in kullan\\u0131l\\u0131rlar.\\n\\nVaryanslar, bir \\u00fcr\\u00fcn\\u00fc imal etmek i\\u00e7in kullan\\u0131lan malzeme veya saat miktar\\u0131nda veya malzeme veya i\\u015f\\u00e7ilik maliyetinde olabilir. Genel giderler normalde baz\\u0131 temellere g\\u00f6re uyguland\\u0131\\u011f\\u0131ndan, genel giderleri da\\u011f\\u0131tmak i\\u00e7in kullan\\u0131lan dolarlardan olu\\u015fan toplam genel gider havuzu veya faaliyet d\\u00fczeyi (\\u00f6rne\\u011fin, do\\u011frudan i\\u015f\\u00e7ilik dolarlar\\u0131 veya saatleri) planlanandan farkl\\u0131 oldu\\u011fu i\\u00e7in genel giderlerdeki farkl\\u0131l\\u0131klar ortaya \\u00e7\\u0131kar.\\n\\nB\\u00fct\\u00e7elerin haz\\u0131rlanmas\\u0131nda standart maliyetler kullan\\u0131ld\\u0131ktan sonra, uygun \\u00f6nlemin al\\u0131nabilmesi i\\u00e7in varyans\\u0131n nicelikten mi yoksa fiyattan m\\u0131 kaynakland\\u0131\\u011f\\u0131 hakk\\u0131nda y\\u00f6netime bilgi sa\\u011flamak i\\u00e7in varyans analizi kullan\\u0131labilir.\\n\\nMaliyet fark\\u0131 analizinin nas\\u0131l \\u00e7al\\u0131\\u015ft\\u0131\\u011f\\u0131n\\u0131 g\\u00f6stermek i\\u00e7in, spor salonlar\\u0131nda beyzbol oynamak i\\u00e7in bir dizi yumu\\u015fak taban yapan bir \\u015firket olan Bases, Inc.'in fabrika m\\u00fcd\\u00fcr\\u00fc oldu\\u011funuzu varsayal\\u0131m. B\\u00fct\\u00e7e, y\\u0131lda 150.000 set baz \\u00fcretilece\\u011fini varsayar.\\n\\n\\u00d6nceden belirlenmi\\u015f 1,30 $'l\\u0131k genel gider oran\\u0131, \\u00fcretilen her bir baz setine tahsis edilen 0,65 $'l\\u0131k ek y\\u00fck ile sonu\\u00e7lanacakt\\u0131r. (Belirlenen saat ba\\u015f\\u0131na 0,5 do\\u011frudan \\u00e7al\\u0131\\u015fma saati \\u00e7arp\\u0131 saat ba\\u015f\\u0131na 1,30 ABD Dolar\\u0131 kullan\\u0131larak hesaplan\\u0131r.)\\n\\nVaryans Analizi\\n\\n1.175 $'l\\u0131k olumsuz ayl\\u0131k varyans\\u0131 anlamak i\\u00e7in, bile\\u015fen par\\u00e7alar\\u0131na g\\u00f6re analiz edilmelidir: do\\u011frudan malzeme sapmalar\\u0131, do\\u011frudan i\\u015f\\u00e7ilik sapmalar\\u0131 ve genel gider sapmalar\\u0131. Bu varyanslar\\u0131n her biri ayr\\u0131ca bir fiyat (oran) varyans\\u0131 ve bir miktar (kullan\\u0131m veya verimlilik) varyans\\u0131na b\\u00f6l\\u00fcnebilir.\\n\\nDo\\u011frudan malzeme farklar\\u0131, do\\u011frudan i\\u015f\\u00e7ilik farklar\\u0131 ve de\\u011fi\\u015fken genel gider farklar\\u0131 i\\u00e7in kullan\\u0131labilecek genel bir \\u015fablon, varyanslar\\u0131 hesaplamak i\\u00e7in temel olarak fiili, esnek b\\u00fct\\u00e7e ve standart olmak \\u00fczere \\u00fc\\u00e7 tutar kullan\\u0131r.\\n\\nFiili maliyetler esnek b\\u00fct\\u00e7e maliyetlerinden daha azsa, fiyat fark\\u0131 olumludur. Esnek b\\u00fct\\u00e7e maliyetleri standart maliyetlerden d\\u00fc\\u015f\\u00fckse miktar fark\\u0131 uygundur. Fiili maliyetler standart maliyetlerden d\\u00fc\\u015f\\u00fckse, toplam varyans olumludur.\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\\\/#mainImage\"},\"datePublished\":\"2022-12-30T11:53:03+03:00\",\"dateModified\":\"2022-12-30T11:53:03+03:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/\",\"name\":\"En \\u0130yi Essay\",\"description\":\"bestessayhomework@gmail.com - Bize Mail Kanal\\u0131m\\u0131zdan veya sa\\u011f alt k\\u00f6\\u015fedeki Whatsapp tu\\u015fundan Ula\\u015f\\u0131n - 0 (312) 276 75 93 -Essay Yapt\\u0131rma, Essay Yazd\\u0131rma, Parayla Essay Yazd\\u0131rma, Parayla Essay Yapt\\u0131rma, \\u00dccretli Essay, \\u00dccretli Essay Yapt\\u0131rma, Profesyonel Essay Yapt\\u0131rma,   Essay Projesi Yapt\\u0131r, Essay \\u00d6dev Yard\\u0131m\\u0131 Al, Essay D\\u00fczenleme, Essay Projesi Yapt\\u0131r,   Essay Sepeti, Essay Fiyat Teklifi Al, Essay Dan\\u0131\\u015fmanl\\u0131k, Essay Ar\\u015fivleri, Essay Kategorisi,   Essay Yazd\\u0131rmak, Essay Yazd\\u0131rma \\u00dccreti, Essay Sunum, Essay \\u00c7eviri, Essay Yazd\\u0131rma \\u00dccreti,   \\u00dccretli Essay Yazd\\u0131rma, Essay Yazd\\u0131rma Siteleri, Parayla Essay Yazma, \\u00d6dev Yazd\\u0131rma, Essay Yazd\\u0131rmak \\u0130stiyorum,   Research Paper Yazd\\u0131rmak, Argumentative Essay Topics, Cause Effect Essay \\u00d6rnekleri, Classification Essay, Essay \\u00c7e\\u015fitleri,   Essay Rehberi, Opinion Essay Examples, Makale Yazd\\u0131rma, Kompozisyon Yazd\\u0131rma, Parayla Makale Yazd\\u0131rma,   Parayla Kompozisyon Yazd\\u0131rma, \\u00dccretli Makale, \\u00dccretli Kompozisyon, Profesyonel Makale Yapt\\u0131rma, Profesyonel Kompozisyon Yapt\\u0131rma,   Makale Projesi Yapt\\u0131r, Makale \\u00d6dev Yard\\u0131m\\u0131 Al, Makale D\\u00fczenleme, Makale Projesi Yapt\\u0131r, Makale Sepeti,   Makale Fiyat Teklifi Al, Makale Dan\\u0131\\u015fmanl\\u0131k, Makale Ar\\u015fivleri, Makale Kategorisi, Makale Yazd\\u0131rmak, Makale Yazd\\u0131rma \\u00dccreti,   Makale Sunum, Makale \\u00c7eviri, Makale Yazd\\u0131rma \\u00dccreti, \\u00dccretli Makale Yazd\\u0131rma, Makale Yazd\\u0131rma Siteleri, Parayla Makale Yazma, Makale Sepeti,  Makale Yazd\\u0131rmak \\u0130stiyorum, \\u00d6dev Dan\\u0131\\u015fmanl\\u0131\\u011f\\u0131, \\u00d6dev Yapt\\u0131rma, Tez Yazd\\u0131rma, Makale YAZDIRMA siteleri, Parayla makale YAZDIRMA, Seo makale fiyatlar\\u0131, Sayfa ba\\u015f\\u0131 yaz\\u0131 yazma \\u00fccreti, \\u0130ngilizce makale yazd\\u0131rma, Akademik makale YAZDIRMA, Makale Fiyatlar\\u0131 2022, Makale yazma, Blog Yazd\\u0131rma, Blog Yazd\\u0131rmak \\u0130stiyorum, Essay yazma Uygulamas\\u0131, Essay Yazma sitesi, \\u0130ngilizce metin yazma sitesi, Writing yazma sitesi, Essay d\\u00fczeltici, Essay Kontrol ettirme, Gramer kontrol, \\u0130ngilizce Gramer d\\u00fczeltme uygulamas\\u0131, \\u0130ngilizce c\\u00fcmle d\\u00fczeltme sitesi, Essay kontrol siteleri, Tez Yapt\\u0131rma, Seo Uyumlu Blog Yapt\\u0131rma\",\"inLanguage\":\"tr-TR\",\"publisher\":{\"@id\":\"https:\\\/\\\/bestessayhomework.com\\\/tr\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO Pro -->\r\n\t\t<title>Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay<\/title>\n\n","aioseo_head_json":{"title":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay","description":"Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).","canonical_url":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","robots":"max-image-preview:large","keywords":"detayli hesap plani,detayl\u0131 hesap plan\u0131 \u00f6rne\u011fi excel,di\u011fer kapsaml\u0131 gelir kalemleri,hesap plani \u00f6rne\u011fi,kapsaml\u0131 gelir tablosu nedi\u0307r,muhasebe hesap kodlar\u0131 tablosu,muhasebe hesap plani pdf,muhasebe kodlar\u0131 pdf,di\u011fer kapsaml\u0131 gelir kalemler","webmasterTools":{"google-site-verification":"_Do0m5hW5EZGn6W1I0rvGqv6s_5Fr6nHI8Uj9qTWHMM","miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#article","name":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay","headline":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri","author":{"@id":"https:\/\/bestessayhomework.com\/tr\/author\/tercuman32\/#author"},"publisher":{"@id":"https:\/\/bestessayhomework.com\/tr\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2022\/06\/muhasebe-nedir.jpeg","width":1400,"height":933,"caption":"Esnek B\u00fct\u00e7e Haz\u0131rlama\n\nEsnek b\u00fct\u00e7e, orijinal b\u00fct\u00e7eyle ayn\u0131 sat\u0131\u015f fiyat\u0131n\u0131 ve maliyet varsay\u0131mlar\u0131n\u0131 kullan\u0131r. De\u011fi\u015fken ve sabit maliyetler kategori de\u011fi\u015ftirmez. De\u011fi\u015fken tutarlar, gelir tablosu durumunda sat\u0131\u015f birimleri olan fiili faaliyet d\u00fczeyi kullan\u0131larak yeniden hesaplan\u0131r. Her bir esnek b\u00fct\u00e7e kalemi ayr\u0131 ayr\u0131 ele al\u0131nacakt\u0131r.\n\nSat\u0131\u015f\n\nOrijinal b\u00fct\u00e7e, 17.000 Kamyonetin her birinin 15 dolardan sat\u0131laca\u011f\u0131n\u0131 varsayd\u0131. Esnek b\u00fct\u00e7eyi haz\u0131rlamak i\u00e7in, birimler 17.500 kamyon olarak de\u011fi\u015fecek ve fiili sat\u0131\u015f seviyesi ile sat\u0131\u015f fiyat\u0131 ayn\u0131 kalacak. 262.500 Dolar, 17.500 kamyon \u00e7arp\u0131 kamyon ba\u015f\u0131na 15 Dolard\u0131r. \u015eu anda var olan varyans, yaln\u0131zca fiyattan kaynaklanmaktad\u0131r. Varyans\u0131n olumsuz oldu\u011fu g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, y\u00f6netim kamyonlar\u0131n 15 $ b\u00fct\u00e7eli sat\u0131\u015f fiyat\u0131n\u0131n alt\u0131nda bir fiyata sat\u0131ld\u0131\u011f\u0131n\u0131 biliyor.\n\nSat\u0131lan mal\u0131n maliyeti\n\nB\u00fct\u00e7elenmi\u015f gelir tablosundaki maliyet verilerini kullanarak, bir kamyonu \u00fcretmenin beklenen toplam maliyeti 11,25 dolard\u0131. 196.875 $' l\u0131k sat\u0131lan mallar\u0131n esnek b\u00fct\u00e7e maliyeti, sat\u0131lan 17.500 kamyonun pikap ba\u015f\u0131na 11.25 $' d\u0131r. Varyans\u0131n olmamas\u0131, toplam maliyetlerin (malzemeler, i\u015f\u00e7ilik ve genel giderler) planlananla ayn\u0131 oldu\u011funu g\u00f6sterir.\n\nSat\u0131\u015f giderleri\n\nSat\u0131\u015f giderleri i\u00e7in orijinal b\u00fct\u00e7e, de\u011fi\u015fken ve sabit giderleri i\u00e7eriyordu. Esnek b\u00fct\u00e7e tutar\u0131n\u0131 belirlemek i\u00e7in iki de\u011fi\u015fken maliyetin g\u00fcncellenmesi gerekir. Sat\u0131\u015f komisyonlar\u0131 i\u00e7in yeni b\u00fct\u00e7e 10.500 $ (262.500 $ sat\u0131\u015f \u00e7arp\u0131 %4) ve teslimat gideri i\u00e7in yeni b\u00fct\u00e7e 1.750 $'d\u0131r (17.500 adet \u00e7arp\u0131 %10). Bunlar, 24.750 $' l\u0131k esnek b\u00fct\u00e7e tutar\u0131n\u0131 elde etmek i\u00e7in 12.500 $' l\u0131k sabit maliyetlere eklenir.\n\nGenel Y\u00f6netim Giderleri\n\nBu esnek b\u00fct\u00e7e, orijinal b\u00fct\u00e7eden (statik b\u00fct\u00e7e) farkl\u0131 de\u011fildir, \u00e7\u00fcnk\u00fc yaln\u0131zca tan\u0131m gere\u011fi faaliyet seviyesi de\u011fi\u015fti\u011finde de\u011fi\u015fmeyen sabit maliyetlerden olu\u015fur.\n\nGelir vergileri\n\nGelir vergileri, gelir vergisi \u00f6ncesi gelirin %40'\u0131 olarak b\u00fct\u00e7elenir. Gelir vergisi \u00f6ncesi gelir i\u00e7in esnek b\u00fct\u00e7e 20.625 $ ve bu bakiyenin %40'\u0131 8.250 $'d\u0131r. Fiili giderler daha d\u00fc\u015f\u00fckt\u00fcr \u00e7\u00fcnk\u00fc gelir vergisi \u00f6ncesi gelir daha d\u00fc\u015f\u00fckt\u00fcr. Ger\u00e7ek vergi oran\u0131 da %40't\u0131r.\n\nNet gelir\n\nToplam net gelir, gelir tablosundaki her sat\u0131r\u0131n tutar\u0131 de\u011fi\u015ftik\u00e7e de\u011fi\u015fir. Bu \u00f6rnekteki net varyans, temel olarak daha d\u00fc\u015f\u00fck gelirlerden kaynaklanmaktad\u0131r.\n\nEsnek bir b\u00fct\u00e7e haz\u0131rlarken unutulmamas\u0131 gereken \u00f6nemli nokta, orijinal b\u00fct\u00e7e haz\u0131rlan\u0131rken bir miktar, maliyet veya gelir de\u011fi\u015fkense, bu tutar\u0131n hala de\u011fi\u015fken oldu\u011fu ve esnek bir b\u00fct\u00e7e haz\u0131rlan\u0131rken yeniden hesaplanmas\u0131 gerekece\u011fidir. Ancak, maliyet sabit bir maliyet olarak tan\u0131mlanm\u0131\u015fsa, esnek b\u00fct\u00e7e haz\u0131rlan\u0131rken b\u00fct\u00e7elenen miktarda herhangi bir de\u011fi\u015fiklik yap\u0131lmaz. Sabit giderlerde farkl\u0131l\u0131klar olabilir, ancak bunlar ilgili aral\u0131ktaki faaliyet de\u011fi\u015fiklikleri ile ilgili de\u011fildir.\n\nB\u00fct\u00e7e raporlar\u0131, yaln\u0131zca uygun bilgileri i\u00e7eriyorsa, bir y\u00f6neticinin etkinli\u011fini de\u011ferlendirmek i\u00e7in yararl\u0131 bir ara\u00e7 olabilir. B\u00fct\u00e7e raporlar\u0131 haz\u0131rlan\u0131rken y\u00f6neticinin kontrol edebilece\u011fi kalemlerin rapora dahil edilmesi \u00f6nemlidir.\n\nBir y\u00f6netici sadece bir departman\u0131n maliyetlerinden sorumluysa, \u015firketin t\u00fcm \u00fcretim maliyetlerini veya net gelirini dahil etmek, y\u00f6neticinin performans\u0131n\u0131n adil bir \u015fekilde de\u011ferlendirilmesiyle sonu\u00e7lanmayacakt\u0131r. Ancak y\u00f6netici, \u0130cra Kurulu Ba\u015fkan\u0131 ise, performans\u0131n de\u011ferlendirilmesinde gelir tablosunun tamam\u0131 kullan\u0131lmal\u0131d\u0131r.\n\nY\u0131ll\u0131k b\u00fct\u00e7e haz\u0131rlama Excel\nY\u0131ll\u0131k b\u00fct\u00e7e plan\u0131 \u00f6rne\u011fi\nB\u00fct\u00e7e planlama \u00f6rne\u011fi\nOtel b\u00fct\u00e7e \u00f6rne\u011fi Excel\n\u015eirket b\u00fct\u00e7e \u00f6rne\u011fi\n\u0130\u015fletme b\u00fct\u00e7esi Nedir\nYat\u0131r\u0131m b\u00fct\u00e7esi \u00f6rne\u011fi\nYat\u0131r\u0131m b\u00fct\u00e7esi Nedir\n\nStandart Maliyetler\n\nB\u00fct\u00e7eler haz\u0131rlan\u0131rken, maliyetler genellikle iki d\u00fczeyde hesaplan\u0131r; gelir tablosunun haz\u0131rlanabilmesi i\u00e7in toplam dolar cinsinden ve birim ba\u015f\u0131na maliyet. Birim maliyete standart maliyet denir. Standart bir maliyet de geli\u015ftirilebilir ve bir b\u00fct\u00e7e haz\u0131rlanmasa bile fiyatland\u0131rma kararlar\u0131 ve maliyet kontrol\u00fc i\u00e7in kullan\u0131labilir.\n\nPickup Trucks Company gibi bir imalat \u015firketinde standart bir maliyet, do\u011frudan malzemeler, do\u011frudan i\u015f\u00e7ilik ve genel giderler i\u00e7in birim ba\u015f\u0131na maliyetlerden olu\u015fur. Birim ba\u015f\u0131na maliyetler ayr\u0131ca, birim ba\u015f\u0131na beklenen malzeme miktar\u0131 ve maliyeti, do\u011frudan i\u015f\u00e7ilik i\u00e7in beklenen saat say\u0131s\u0131 ve saat ba\u015f\u0131na maliyet ve beklenen toplam genel giderler ve bu maliyetleri her bir birime atamak i\u00e7in bir y\u00f6ntem olarak ayr\u0131labilir.\n\nBeklenen malzeme miktar\u0131 i\u00e7erisinde, standart miktar belirlenirken at\u0131k veya bozulma g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. \u00d6rne\u011fin, bir sandalye gibi bir \u00fcr\u00fcn malzeme gerektiriyorsa, koltu\u011fun \u015fekli ve kuma\u015f\u0131 genellikle tam olarak ayn\u0131 olmad\u0131\u011f\u0131ndan, sandalye i\u00e7in gerekenden daha fazla malzeme sipari\u015f edilmelidir.\n\nSandalye bu \u00f6zel kuma\u015fla \u00fcretildi\u011fi i\u00e7in \u00f6nlenemeyen malzeme art\u0131klar\u0131na at\u0131k denir. Malzemenin tamam\u0131n\u0131n maliyeti standart maliyet olarak kullan\u0131l\u0131r \u00e7\u00fcnk\u00fc at\u0131\u011f\u0131n ba\u015fka bir kullan\u0131m\u0131 yoktur.\n\nBenzer \u015fekilde, \u00e7al\u0131\u015fma saatleri dikkate al\u0131nd\u0131\u011f\u0131nda, bak\u0131m veya \u00e7al\u0131\u015ft\u0131rma nedeniyle \u00fcretimden kaynaklanan duru\u015f ve mola s\u00fcresi, bir \u00fcr\u00fcn\u00fcn yap\u0131lmas\u0131 i\u00e7in gereken saat say\u0131s\u0131na dahil edilmelidir. Standartlar olu\u015fturulduktan sonra, standartlardan fiili maliyet sapmalar\u0131n\u0131n nedenlerini analiz etmek ve belirlemek i\u00e7in kullan\u0131l\u0131rlar.\n\nVaryanslar, bir \u00fcr\u00fcn\u00fc imal etmek i\u00e7in kullan\u0131lan malzeme veya saat miktar\u0131nda veya malzeme veya i\u015f\u00e7ilik maliyetinde olabilir. Genel giderler normalde baz\u0131 temellere g\u00f6re uyguland\u0131\u011f\u0131ndan, genel giderleri da\u011f\u0131tmak i\u00e7in kullan\u0131lan dolarlardan olu\u015fan toplam genel gider havuzu veya faaliyet d\u00fczeyi (\u00f6rne\u011fin, do\u011frudan i\u015f\u00e7ilik dolarlar\u0131 veya saatleri) planlanandan farkl\u0131 oldu\u011fu i\u00e7in genel giderlerdeki farkl\u0131l\u0131klar ortaya \u00e7\u0131kar.\n\nB\u00fct\u00e7elerin haz\u0131rlanmas\u0131nda standart maliyetler kullan\u0131ld\u0131ktan sonra, uygun \u00f6nlemin al\u0131nabilmesi i\u00e7in varyans\u0131n nicelikten mi yoksa fiyattan m\u0131 kaynakland\u0131\u011f\u0131 hakk\u0131nda y\u00f6netime bilgi sa\u011flamak i\u00e7in varyans analizi kullan\u0131labilir.\n\nMaliyet fark\u0131 analizinin nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 g\u00f6stermek i\u00e7in, spor salonlar\u0131nda beyzbol oynamak i\u00e7in bir dizi yumu\u015fak taban yapan bir \u015firket olan Bases, Inc.'in fabrika m\u00fcd\u00fcr\u00fc oldu\u011funuzu varsayal\u0131m. B\u00fct\u00e7e, y\u0131lda 150.000 set baz \u00fcretilece\u011fini varsayar.\n\n\u00d6nceden belirlenmi\u015f 1,30 $'l\u0131k genel gider oran\u0131, \u00fcretilen her bir baz setine tahsis edilen 0,65 $'l\u0131k ek y\u00fck ile sonu\u00e7lanacakt\u0131r. (Belirlenen saat ba\u015f\u0131na 0,5 do\u011frudan \u00e7al\u0131\u015fma saati \u00e7arp\u0131 saat ba\u015f\u0131na 1,30 ABD Dolar\u0131 kullan\u0131larak hesaplan\u0131r.)\n\nVaryans Analizi\n\n1.175 $'l\u0131k olumsuz ayl\u0131k varyans\u0131 anlamak i\u00e7in, bile\u015fen par\u00e7alar\u0131na g\u00f6re analiz edilmelidir: do\u011frudan malzeme sapmalar\u0131, do\u011frudan i\u015f\u00e7ilik sapmalar\u0131 ve genel gider sapmalar\u0131. Bu varyanslar\u0131n her biri ayr\u0131ca bir fiyat (oran) varyans\u0131 ve bir miktar (kullan\u0131m veya verimlilik) varyans\u0131na b\u00f6l\u00fcnebilir.\n\nDo\u011frudan malzeme farklar\u0131, do\u011frudan i\u015f\u00e7ilik farklar\u0131 ve de\u011fi\u015fken genel gider farklar\u0131 i\u00e7in kullan\u0131labilecek genel bir \u015fablon, varyanslar\u0131 hesaplamak i\u00e7in temel olarak fiili, esnek b\u00fct\u00e7e ve standart olmak \u00fczere \u00fc\u00e7 tutar kullan\u0131r.\n\nFiili maliyetler esnek b\u00fct\u00e7e maliyetlerinden daha azsa, fiyat fark\u0131 olumludur. Esnek b\u00fct\u00e7e maliyetleri standart maliyetlerden d\u00fc\u015f\u00fckse miktar fark\u0131 uygundur. Fiili maliyetler standart maliyetlerden d\u00fc\u015f\u00fckse, toplam varyans olumludur."},"datePublished":"2022-12-30T11:53:03+03:00","dateModified":"2022-12-30T11:53:03+03:00","inLanguage":"tr-TR","mainEntityOfPage":{"@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#webpage"},"isPartOf":{"@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#webpage"},"articleSection":"Di\u011fer kapsaml\u0131 gelir kalemler, Muhasebe HESAP PLANI PDF, DETAYLI HESAP PLANI, Detayl\u0131 Hesap Plan\u0131 \u00f6rne\u011fi excel, Di\u011fer kapsaml\u0131 gelir kalemleri, HESAP PLANI \u00f6rne\u011fi, Kapsaml\u0131 gelir tablosu NED\u0130R, Muhasebe Hesap Kodlar\u0131 tablosu, MUHASEBE HESAP PLANI pdf, Muhasebe Kodlar\u0131 pdf"},{"@type":"BreadcrumbList","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr#listItem","position":1,"name":"Ev","item":"https:\/\/bestessayhomework.com\/tr","nextItem":{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr\/category\/diger-kapsamli-gelir-kalemler\/#listItem","name":"Di\u011fer kapsaml\u0131 gelir kalemler"}},{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr\/category\/diger-kapsamli-gelir-kalemler\/#listItem","position":2,"name":"Di\u011fer kapsaml\u0131 gelir kalemler","item":"https:\/\/bestessayhomework.com\/tr\/category\/diger-kapsamli-gelir-kalemler\/","nextItem":{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#listItem","name":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"previousItem":{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr#listItem","name":"Ev"}},{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#listItem","position":3,"name":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri","previousItem":{"@type":"ListItem","@id":"https:\/\/bestessayhomework.com\/tr\/category\/diger-kapsamli-gelir-kalemler\/#listItem","name":"Di\u011fer kapsaml\u0131 gelir kalemler"}}]},{"@type":"Organization","@id":"https:\/\/bestessayhomework.com\/tr\/#organization","name":"Essay Yapt\u0131rma","description":"bestessayhomework@gmail.com - Bize Mail Kanal\u0131m\u0131zdan veya sa\u011f alt k\u00f6\u015fedeki Whatsapp tu\u015fundan Ula\u015f\u0131n - 0 (312) 276 75 93 -Essay Yapt\u0131rma, Essay Yazd\u0131rma, Parayla Essay Yazd\u0131rma, Parayla Essay Yapt\u0131rma, \u00dccretli Essay, \u00dccretli Essay Yapt\u0131rma, Profesyonel Essay Yapt\u0131rma,   Essay Projesi Yapt\u0131r, Essay \u00d6dev Yard\u0131m\u0131 Al, Essay D\u00fczenleme, Essay Projesi Yapt\u0131r,   Essay Sepeti, Essay Fiyat Teklifi Al, Essay Dan\u0131\u015fmanl\u0131k, Essay Ar\u015fivleri, Essay Kategorisi,   Essay Yazd\u0131rmak, Essay Yazd\u0131rma \u00dccreti, Essay Sunum, Essay \u00c7eviri, Essay Yazd\u0131rma \u00dccreti,   \u00dccretli Essay Yazd\u0131rma, Essay Yazd\u0131rma Siteleri, Parayla Essay Yazma, \u00d6dev Yazd\u0131rma, Essay Yazd\u0131rmak \u0130stiyorum,   Research Paper Yazd\u0131rmak, Argumentative Essay Topics, Cause Effect Essay \u00d6rnekleri, Classification Essay, Essay \u00c7e\u015fitleri,   Essay Rehberi, Opinion Essay Examples, Makale Yazd\u0131rma, Kompozisyon Yazd\u0131rma, Parayla Makale Yazd\u0131rma,   Parayla Kompozisyon Yazd\u0131rma, \u00dccretli Makale, \u00dccretli Kompozisyon, Profesyonel Makale Yapt\u0131rma, Profesyonel Kompozisyon Yapt\u0131rma,   Makale Projesi Yapt\u0131r, Makale \u00d6dev Yard\u0131m\u0131 Al, Makale D\u00fczenleme, Makale Projesi Yapt\u0131r, Makale Sepeti,   Makale Fiyat Teklifi Al, Makale Dan\u0131\u015fmanl\u0131k, Makale Ar\u015fivleri, Makale Kategorisi, Makale Yazd\u0131rmak, Makale Yazd\u0131rma \u00dccreti,   Makale Sunum, Makale \u00c7eviri, Makale Yazd\u0131rma \u00dccreti, \u00dccretli Makale Yazd\u0131rma, Makale Yazd\u0131rma Siteleri, Parayla Makale Yazma, Makale Sepeti,  Makale Yazd\u0131rmak \u0130stiyorum, \u00d6dev Dan\u0131\u015fmanl\u0131\u011f\u0131, \u00d6dev Yapt\u0131rma, Tez Yazd\u0131rma, Makale YAZDIRMA siteleri, Parayla makale YAZDIRMA, Seo makale fiyatlar\u0131, Sayfa ba\u015f\u0131 yaz\u0131 yazma \u00fccreti, \u0130ngilizce makale yazd\u0131rma, Akademik makale YAZDIRMA, Makale Fiyatlar\u0131 2022, Makale yazma, Blog Yazd\u0131rma, Blog Yazd\u0131rmak \u0130stiyorum, Essay yazma Uygulamas\u0131, Essay Yazma sitesi, \u0130ngilizce metin yazma sitesi, Writing yazma sitesi, Essay d\u00fczeltici, Essay Kontrol ettirme, Gramer kontrol, \u0130ngilizce Gramer d\u00fczeltme uygulamas\u0131, \u0130ngilizce c\u00fcmle d\u00fczeltme sitesi, Essay kontrol siteleri, Tez Yapt\u0131rma, Seo Uyumlu Blog Yapt\u0131rma 0 (312) 276 75 93","url":"https:\/\/bestessayhomework.com\/tr\/","telephone":"+905423712952","logo":{"@type":"ImageObject","url":"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#organizationLogo","width":1280,"height":720},"image":{"@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/bestessayhomework.com\/tr\/author\/tercuman32\/#author","url":"https:\/\/bestessayhomework.com\/tr\/author\/tercuman32\/","name":"terc\u00fcman terc\u00fcman","image":{"@type":"ImageObject","url":"https:\/\/bestessayhomework.com\/tr\/wp-content\/litespeed\/avatar\/86c38c20b2eb3a1c431511229f015304.jpg?ver=1773154028"}},{"@type":"WebPage","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#webpage","url":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","name":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay","description":"Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).","inLanguage":"tr-TR","isPartOf":{"@id":"https:\/\/bestessayhomework.com\/tr\/#website"},"breadcrumb":{"@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#breadcrumblist"},"author":{"@id":"https:\/\/bestessayhomework.com\/tr\/author\/tercuman32\/#author"},"creator":{"@id":"https:\/\/bestessayhomework.com\/tr\/author\/tercuman32\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2022\/06\/muhasebe-nedir.jpeg","@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#mainImage","width":1400,"height":933,"caption":"Esnek B\u00fct\u00e7e Haz\u0131rlama\n\nEsnek b\u00fct\u00e7e, orijinal b\u00fct\u00e7eyle ayn\u0131 sat\u0131\u015f fiyat\u0131n\u0131 ve maliyet varsay\u0131mlar\u0131n\u0131 kullan\u0131r. De\u011fi\u015fken ve sabit maliyetler kategori de\u011fi\u015ftirmez. De\u011fi\u015fken tutarlar, gelir tablosu durumunda sat\u0131\u015f birimleri olan fiili faaliyet d\u00fczeyi kullan\u0131larak yeniden hesaplan\u0131r. Her bir esnek b\u00fct\u00e7e kalemi ayr\u0131 ayr\u0131 ele al\u0131nacakt\u0131r.\n\nSat\u0131\u015f\n\nOrijinal b\u00fct\u00e7e, 17.000 Kamyonetin her birinin 15 dolardan sat\u0131laca\u011f\u0131n\u0131 varsayd\u0131. Esnek b\u00fct\u00e7eyi haz\u0131rlamak i\u00e7in, birimler 17.500 kamyon olarak de\u011fi\u015fecek ve fiili sat\u0131\u015f seviyesi ile sat\u0131\u015f fiyat\u0131 ayn\u0131 kalacak. 262.500 Dolar, 17.500 kamyon \u00e7arp\u0131 kamyon ba\u015f\u0131na 15 Dolard\u0131r. \u015eu anda var olan varyans, yaln\u0131zca fiyattan kaynaklanmaktad\u0131r. Varyans\u0131n olumsuz oldu\u011fu g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, y\u00f6netim kamyonlar\u0131n 15 $ b\u00fct\u00e7eli sat\u0131\u015f fiyat\u0131n\u0131n alt\u0131nda bir fiyata sat\u0131ld\u0131\u011f\u0131n\u0131 biliyor.\n\nSat\u0131lan mal\u0131n maliyeti\n\nB\u00fct\u00e7elenmi\u015f gelir tablosundaki maliyet verilerini kullanarak, bir kamyonu \u00fcretmenin beklenen toplam maliyeti 11,25 dolard\u0131. 196.875 $' l\u0131k sat\u0131lan mallar\u0131n esnek b\u00fct\u00e7e maliyeti, sat\u0131lan 17.500 kamyonun pikap ba\u015f\u0131na 11.25 $' d\u0131r. Varyans\u0131n olmamas\u0131, toplam maliyetlerin (malzemeler, i\u015f\u00e7ilik ve genel giderler) planlananla ayn\u0131 oldu\u011funu g\u00f6sterir.\n\nSat\u0131\u015f giderleri\n\nSat\u0131\u015f giderleri i\u00e7in orijinal b\u00fct\u00e7e, de\u011fi\u015fken ve sabit giderleri i\u00e7eriyordu. Esnek b\u00fct\u00e7e tutar\u0131n\u0131 belirlemek i\u00e7in iki de\u011fi\u015fken maliyetin g\u00fcncellenmesi gerekir. Sat\u0131\u015f komisyonlar\u0131 i\u00e7in yeni b\u00fct\u00e7e 10.500 $ (262.500 $ sat\u0131\u015f \u00e7arp\u0131 %4) ve teslimat gideri i\u00e7in yeni b\u00fct\u00e7e 1.750 $'d\u0131r (17.500 adet \u00e7arp\u0131 %10). Bunlar, 24.750 $' l\u0131k esnek b\u00fct\u00e7e tutar\u0131n\u0131 elde etmek i\u00e7in 12.500 $' l\u0131k sabit maliyetlere eklenir.\n\nGenel Y\u00f6netim Giderleri\n\nBu esnek b\u00fct\u00e7e, orijinal b\u00fct\u00e7eden (statik b\u00fct\u00e7e) farkl\u0131 de\u011fildir, \u00e7\u00fcnk\u00fc yaln\u0131zca tan\u0131m gere\u011fi faaliyet seviyesi de\u011fi\u015fti\u011finde de\u011fi\u015fmeyen sabit maliyetlerden olu\u015fur.\n\nGelir vergileri\n\nGelir vergileri, gelir vergisi \u00f6ncesi gelirin %40'\u0131 olarak b\u00fct\u00e7elenir. Gelir vergisi \u00f6ncesi gelir i\u00e7in esnek b\u00fct\u00e7e 20.625 $ ve bu bakiyenin %40'\u0131 8.250 $'d\u0131r. Fiili giderler daha d\u00fc\u015f\u00fckt\u00fcr \u00e7\u00fcnk\u00fc gelir vergisi \u00f6ncesi gelir daha d\u00fc\u015f\u00fckt\u00fcr. Ger\u00e7ek vergi oran\u0131 da %40't\u0131r.\n\nNet gelir\n\nToplam net gelir, gelir tablosundaki her sat\u0131r\u0131n tutar\u0131 de\u011fi\u015ftik\u00e7e de\u011fi\u015fir. Bu \u00f6rnekteki net varyans, temel olarak daha d\u00fc\u015f\u00fck gelirlerden kaynaklanmaktad\u0131r.\n\nEsnek bir b\u00fct\u00e7e haz\u0131rlarken unutulmamas\u0131 gereken \u00f6nemli nokta, orijinal b\u00fct\u00e7e haz\u0131rlan\u0131rken bir miktar, maliyet veya gelir de\u011fi\u015fkense, bu tutar\u0131n hala de\u011fi\u015fken oldu\u011fu ve esnek bir b\u00fct\u00e7e haz\u0131rlan\u0131rken yeniden hesaplanmas\u0131 gerekece\u011fidir. Ancak, maliyet sabit bir maliyet olarak tan\u0131mlanm\u0131\u015fsa, esnek b\u00fct\u00e7e haz\u0131rlan\u0131rken b\u00fct\u00e7elenen miktarda herhangi bir de\u011fi\u015fiklik yap\u0131lmaz. Sabit giderlerde farkl\u0131l\u0131klar olabilir, ancak bunlar ilgili aral\u0131ktaki faaliyet de\u011fi\u015fiklikleri ile ilgili de\u011fildir.\n\nB\u00fct\u00e7e raporlar\u0131, yaln\u0131zca uygun bilgileri i\u00e7eriyorsa, bir y\u00f6neticinin etkinli\u011fini de\u011ferlendirmek i\u00e7in yararl\u0131 bir ara\u00e7 olabilir. B\u00fct\u00e7e raporlar\u0131 haz\u0131rlan\u0131rken y\u00f6neticinin kontrol edebilece\u011fi kalemlerin rapora dahil edilmesi \u00f6nemlidir.\n\nBir y\u00f6netici sadece bir departman\u0131n maliyetlerinden sorumluysa, \u015firketin t\u00fcm \u00fcretim maliyetlerini veya net gelirini dahil etmek, y\u00f6neticinin performans\u0131n\u0131n adil bir \u015fekilde de\u011ferlendirilmesiyle sonu\u00e7lanmayacakt\u0131r. Ancak y\u00f6netici, \u0130cra Kurulu Ba\u015fkan\u0131 ise, performans\u0131n de\u011ferlendirilmesinde gelir tablosunun tamam\u0131 kullan\u0131lmal\u0131d\u0131r.\n\nY\u0131ll\u0131k b\u00fct\u00e7e haz\u0131rlama Excel\nY\u0131ll\u0131k b\u00fct\u00e7e plan\u0131 \u00f6rne\u011fi\nB\u00fct\u00e7e planlama \u00f6rne\u011fi\nOtel b\u00fct\u00e7e \u00f6rne\u011fi Excel\n\u015eirket b\u00fct\u00e7e \u00f6rne\u011fi\n\u0130\u015fletme b\u00fct\u00e7esi Nedir\nYat\u0131r\u0131m b\u00fct\u00e7esi \u00f6rne\u011fi\nYat\u0131r\u0131m b\u00fct\u00e7esi Nedir\n\nStandart Maliyetler\n\nB\u00fct\u00e7eler haz\u0131rlan\u0131rken, maliyetler genellikle iki d\u00fczeyde hesaplan\u0131r; gelir tablosunun haz\u0131rlanabilmesi i\u00e7in toplam dolar cinsinden ve birim ba\u015f\u0131na maliyet. Birim maliyete standart maliyet denir. Standart bir maliyet de geli\u015ftirilebilir ve bir b\u00fct\u00e7e haz\u0131rlanmasa bile fiyatland\u0131rma kararlar\u0131 ve maliyet kontrol\u00fc i\u00e7in kullan\u0131labilir.\n\nPickup Trucks Company gibi bir imalat \u015firketinde standart bir maliyet, do\u011frudan malzemeler, do\u011frudan i\u015f\u00e7ilik ve genel giderler i\u00e7in birim ba\u015f\u0131na maliyetlerden olu\u015fur. Birim ba\u015f\u0131na maliyetler ayr\u0131ca, birim ba\u015f\u0131na beklenen malzeme miktar\u0131 ve maliyeti, do\u011frudan i\u015f\u00e7ilik i\u00e7in beklenen saat say\u0131s\u0131 ve saat ba\u015f\u0131na maliyet ve beklenen toplam genel giderler ve bu maliyetleri her bir birime atamak i\u00e7in bir y\u00f6ntem olarak ayr\u0131labilir.\n\nBeklenen malzeme miktar\u0131 i\u00e7erisinde, standart miktar belirlenirken at\u0131k veya bozulma g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. \u00d6rne\u011fin, bir sandalye gibi bir \u00fcr\u00fcn malzeme gerektiriyorsa, koltu\u011fun \u015fekli ve kuma\u015f\u0131 genellikle tam olarak ayn\u0131 olmad\u0131\u011f\u0131ndan, sandalye i\u00e7in gerekenden daha fazla malzeme sipari\u015f edilmelidir.\n\nSandalye bu \u00f6zel kuma\u015fla \u00fcretildi\u011fi i\u00e7in \u00f6nlenemeyen malzeme art\u0131klar\u0131na at\u0131k denir. Malzemenin tamam\u0131n\u0131n maliyeti standart maliyet olarak kullan\u0131l\u0131r \u00e7\u00fcnk\u00fc at\u0131\u011f\u0131n ba\u015fka bir kullan\u0131m\u0131 yoktur.\n\nBenzer \u015fekilde, \u00e7al\u0131\u015fma saatleri dikkate al\u0131nd\u0131\u011f\u0131nda, bak\u0131m veya \u00e7al\u0131\u015ft\u0131rma nedeniyle \u00fcretimden kaynaklanan duru\u015f ve mola s\u00fcresi, bir \u00fcr\u00fcn\u00fcn yap\u0131lmas\u0131 i\u00e7in gereken saat say\u0131s\u0131na dahil edilmelidir. Standartlar olu\u015fturulduktan sonra, standartlardan fiili maliyet sapmalar\u0131n\u0131n nedenlerini analiz etmek ve belirlemek i\u00e7in kullan\u0131l\u0131rlar.\n\nVaryanslar, bir \u00fcr\u00fcn\u00fc imal etmek i\u00e7in kullan\u0131lan malzeme veya saat miktar\u0131nda veya malzeme veya i\u015f\u00e7ilik maliyetinde olabilir. Genel giderler normalde baz\u0131 temellere g\u00f6re uyguland\u0131\u011f\u0131ndan, genel giderleri da\u011f\u0131tmak i\u00e7in kullan\u0131lan dolarlardan olu\u015fan toplam genel gider havuzu veya faaliyet d\u00fczeyi (\u00f6rne\u011fin, do\u011frudan i\u015f\u00e7ilik dolarlar\u0131 veya saatleri) planlanandan farkl\u0131 oldu\u011fu i\u00e7in genel giderlerdeki farkl\u0131l\u0131klar ortaya \u00e7\u0131kar.\n\nB\u00fct\u00e7elerin haz\u0131rlanmas\u0131nda standart maliyetler kullan\u0131ld\u0131ktan sonra, uygun \u00f6nlemin al\u0131nabilmesi i\u00e7in varyans\u0131n nicelikten mi yoksa fiyattan m\u0131 kaynakland\u0131\u011f\u0131 hakk\u0131nda y\u00f6netime bilgi sa\u011flamak i\u00e7in varyans analizi kullan\u0131labilir.\n\nMaliyet fark\u0131 analizinin nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 g\u00f6stermek i\u00e7in, spor salonlar\u0131nda beyzbol oynamak i\u00e7in bir dizi yumu\u015fak taban yapan bir \u015firket olan Bases, Inc.'in fabrika m\u00fcd\u00fcr\u00fc oldu\u011funuzu varsayal\u0131m. B\u00fct\u00e7e, y\u0131lda 150.000 set baz \u00fcretilece\u011fini varsayar.\n\n\u00d6nceden belirlenmi\u015f 1,30 $'l\u0131k genel gider oran\u0131, \u00fcretilen her bir baz setine tahsis edilen 0,65 $'l\u0131k ek y\u00fck ile sonu\u00e7lanacakt\u0131r. (Belirlenen saat ba\u015f\u0131na 0,5 do\u011frudan \u00e7al\u0131\u015fma saati \u00e7arp\u0131 saat ba\u015f\u0131na 1,30 ABD Dolar\u0131 kullan\u0131larak hesaplan\u0131r.)\n\nVaryans Analizi\n\n1.175 $'l\u0131k olumsuz ayl\u0131k varyans\u0131 anlamak i\u00e7in, bile\u015fen par\u00e7alar\u0131na g\u00f6re analiz edilmelidir: do\u011frudan malzeme sapmalar\u0131, do\u011frudan i\u015f\u00e7ilik sapmalar\u0131 ve genel gider sapmalar\u0131. Bu varyanslar\u0131n her biri ayr\u0131ca bir fiyat (oran) varyans\u0131 ve bir miktar (kullan\u0131m veya verimlilik) varyans\u0131na b\u00f6l\u00fcnebilir.\n\nDo\u011frudan malzeme farklar\u0131, do\u011frudan i\u015f\u00e7ilik farklar\u0131 ve de\u011fi\u015fken genel gider farklar\u0131 i\u00e7in kullan\u0131labilecek genel bir \u015fablon, varyanslar\u0131 hesaplamak i\u00e7in temel olarak fiili, esnek b\u00fct\u00e7e ve standart olmak \u00fczere \u00fc\u00e7 tutar kullan\u0131r.\n\nFiili maliyetler esnek b\u00fct\u00e7e maliyetlerinden daha azsa, fiyat fark\u0131 olumludur. Esnek b\u00fct\u00e7e maliyetleri standart maliyetlerden d\u00fc\u015f\u00fckse miktar fark\u0131 uygundur. Fiili maliyetler standart maliyetlerden d\u00fc\u015f\u00fckse, toplam varyans olumludur."},"primaryImageOfPage":{"@id":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/#mainImage"},"datePublished":"2022-12-30T11:53:03+03:00","dateModified":"2022-12-30T11:53:03+03:00"},{"@type":"WebSite","@id":"https:\/\/bestessayhomework.com\/tr\/#website","url":"https:\/\/bestessayhomework.com\/tr\/","name":"En \u0130yi Essay","description":"bestessayhomework@gmail.com - Bize Mail Kanal\u0131m\u0131zdan veya sa\u011f alt k\u00f6\u015fedeki Whatsapp tu\u015fundan Ula\u015f\u0131n - 0 (312) 276 75 93 -Essay Yapt\u0131rma, Essay Yazd\u0131rma, Parayla Essay Yazd\u0131rma, Parayla Essay Yapt\u0131rma, \u00dccretli Essay, \u00dccretli Essay Yapt\u0131rma, Profesyonel Essay Yapt\u0131rma,   Essay Projesi Yapt\u0131r, Essay \u00d6dev Yard\u0131m\u0131 Al, Essay D\u00fczenleme, Essay Projesi Yapt\u0131r,   Essay Sepeti, Essay Fiyat Teklifi Al, Essay Dan\u0131\u015fmanl\u0131k, Essay Ar\u015fivleri, Essay Kategorisi,   Essay Yazd\u0131rmak, Essay Yazd\u0131rma \u00dccreti, Essay Sunum, Essay \u00c7eviri, Essay Yazd\u0131rma \u00dccreti,   \u00dccretli Essay Yazd\u0131rma, Essay Yazd\u0131rma Siteleri, Parayla Essay Yazma, \u00d6dev Yazd\u0131rma, Essay Yazd\u0131rmak \u0130stiyorum,   Research Paper Yazd\u0131rmak, Argumentative Essay Topics, Cause Effect Essay \u00d6rnekleri, Classification Essay, Essay \u00c7e\u015fitleri,   Essay Rehberi, Opinion Essay Examples, Makale Yazd\u0131rma, Kompozisyon Yazd\u0131rma, Parayla Makale Yazd\u0131rma,   Parayla Kompozisyon Yazd\u0131rma, \u00dccretli Makale, \u00dccretli Kompozisyon, Profesyonel Makale Yapt\u0131rma, Profesyonel Kompozisyon Yapt\u0131rma,   Makale Projesi Yapt\u0131r, Makale \u00d6dev Yard\u0131m\u0131 Al, Makale D\u00fczenleme, Makale Projesi Yapt\u0131r, Makale Sepeti,   Makale Fiyat Teklifi Al, Makale Dan\u0131\u015fmanl\u0131k, Makale Ar\u015fivleri, Makale Kategorisi, Makale Yazd\u0131rmak, Makale Yazd\u0131rma \u00dccreti,   Makale Sunum, Makale \u00c7eviri, Makale Yazd\u0131rma \u00dccreti, \u00dccretli Makale Yazd\u0131rma, Makale Yazd\u0131rma Siteleri, Parayla Makale Yazma, Makale Sepeti,  Makale Yazd\u0131rmak \u0130stiyorum, \u00d6dev Dan\u0131\u015fmanl\u0131\u011f\u0131, \u00d6dev Yapt\u0131rma, Tez Yazd\u0131rma, Makale YAZDIRMA siteleri, Parayla makale YAZDIRMA, Seo makale fiyatlar\u0131, Sayfa ba\u015f\u0131 yaz\u0131 yazma \u00fccreti, \u0130ngilizce makale yazd\u0131rma, Akademik makale YAZDIRMA, Makale Fiyatlar\u0131 2022, Makale yazma, Blog Yazd\u0131rma, Blog Yazd\u0131rmak \u0130stiyorum, Essay yazma Uygulamas\u0131, Essay Yazma sitesi, \u0130ngilizce metin yazma sitesi, Writing yazma sitesi, Essay d\u00fczeltici, Essay Kontrol ettirme, Gramer kontrol, \u0130ngilizce Gramer d\u00fczeltme uygulamas\u0131, \u0130ngilizce c\u00fcmle d\u00fczeltme sitesi, Essay kontrol siteleri, Tez Yapt\u0131rma, Seo Uyumlu Blog Yapt\u0131rma","inLanguage":"tr-TR","publisher":{"@id":"https:\/\/bestessayhomework.com\/tr\/#organization"}}]},"og:locale":"tr_TR","og:site_name":"En \u0130yi Essay | bestessayhomework@gmail.com - Bize Mail Kanal\u0131m\u0131zdan veya sa\u011f alt k\u00f6\u015fedeki Whatsapp tu\u015fundan Ula\u015f\u0131n - 0 (312) 276 75 93 -Essay Yapt\u0131rma, Essay Yazd\u0131rma, Parayla Essay Yazd\u0131rma, Parayla Essay Yapt\u0131rma, \u00dccretli Essay, \u00dccretli Essay Yapt\u0131rma, Profesyonel Essay Yapt\u0131rma,   Essay Projesi Yapt\u0131r, Essay \u00d6dev Yard\u0131m\u0131 Al, Essay D\u00fczenleme, Essay Projesi Yapt\u0131r,   Essay Sepeti, Essay Fiyat Teklifi Al, Essay Dan\u0131\u015fmanl\u0131k, Essay Ar\u015fivleri, Essay Kategorisi,   Essay Yazd\u0131rmak, Essay Yazd\u0131rma \u00dccreti, Essay Sunum, Essay \u00c7eviri, Essay Yazd\u0131rma \u00dccreti,   \u00dccretli Essay Yazd\u0131rma, Essay Yazd\u0131rma Siteleri, Parayla Essay Yazma, \u00d6dev Yazd\u0131rma, Essay Yazd\u0131rmak \u0130stiyorum,   Research Paper Yazd\u0131rmak, Argumentative Essay Topics, Cause Effect Essay \u00d6rnekleri, Classification Essay, Essay \u00c7e\u015fitleri,   Essay Rehberi, Opinion Essay Examples, Makale Yazd\u0131rma, Kompozisyon Yazd\u0131rma, Parayla Makale Yazd\u0131rma,   Parayla Kompozisyon Yazd\u0131rma, \u00dccretli Makale, \u00dccretli Kompozisyon, Profesyonel Makale Yapt\u0131rma, Profesyonel Kompozisyon Yapt\u0131rma,   Makale Projesi Yapt\u0131r, Makale \u00d6dev Yard\u0131m\u0131 Al, Makale D\u00fczenleme, Makale Projesi Yapt\u0131r, Makale Sepeti,   Makale Fiyat Teklifi Al, Makale Dan\u0131\u015fmanl\u0131k, Makale Ar\u015fivleri, Makale Kategorisi, Makale Yazd\u0131rmak, Makale Yazd\u0131rma \u00dccreti,   Makale Sunum, Makale \u00c7eviri, Makale Yazd\u0131rma \u00dccreti, \u00dccretli Makale Yazd\u0131rma, Makale Yazd\u0131rma Siteleri, Parayla Makale Yazma, Makale Sepeti,  Makale Yazd\u0131rmak \u0130stiyorum, \u00d6dev Dan\u0131\u015fmanl\u0131\u011f\u0131, \u00d6dev Yapt\u0131rma, Tez Yazd\u0131rma, Makale YAZDIRMA siteleri, Parayla makale YAZDIRMA, Seo makale fiyatlar\u0131, Sayfa ba\u015f\u0131 yaz\u0131 yazma \u00fccreti, \u0130ngilizce makale yazd\u0131rma, Akademik makale YAZDIRMA, Makale Fiyatlar\u0131 2022, Makale yazma, Blog Yazd\u0131rma, Blog Yazd\u0131rmak \u0130stiyorum, Essay yazma Uygulamas\u0131, Essay Yazma sitesi, \u0130ngilizce metin yazma sitesi, Writing yazma sitesi, Essay d\u00fczeltici, Essay Kontrol ettirme, Gramer kontrol, \u0130ngilizce Gramer d\u00fczeltme uygulamas\u0131, \u0130ngilizce c\u00fcmle d\u00fczeltme sitesi, Essay kontrol siteleri, Tez Yapt\u0131rma, Seo Uyumlu Blog Yapt\u0131rma","og:type":"article","og:title":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay","og:description":"Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).","og:url":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","og:image":"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp","og:image:secure_url":"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp","og:image:width":1280,"og:image:height":720,"article:published_time":"2022-12-30T08:53:03+00:00","article:modified_time":"2022-12-30T08:53:03+00:00","twitter:card":"summary_large_image","twitter:title":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri | En \u0130yi Essay","twitter:description":"Kazan\u0131lmam\u0131\u015f Gelirler Kazan\u0131lmam\u0131\u015f gelirler, mal veya hizmet al\u0131\u015fveri\u015fi i\u00e7in m\u00fc\u015fteri taraf\u0131ndan pe\u015fin \u00f6denen tutarlar\u0131 ifade eder. Kazan\u0131lmam\u0131\u015f gelirlere \u00f6rnek olarak depozitolar, pe\u015fin \u00f6denen dergi veya gazete abonelikleri, u\u00e7u\u015ftan \u00f6nce \u00f6denen u\u00e7ak biletleri ve spor ve e\u011flence etkinliklerine sezonluk biletler verilebilir. Nakit al\u0131nd\u0131k\u00e7a kasa hesab\u0131 art\u0131r\u0131l\u0131r (bor\u00e7land\u0131r\u0131l\u0131r) ve bir bor\u00e7 hesab\u0131 olan kazan\u0131lmam\u0131\u015f gelir art\u0131r\u0131l\u0131r (ald\u0131r\u0131l\u0131r).","twitter:image":"https:\/\/bestessayhomework.com\/tr\/wp-content\/uploads\/2024\/03\/10.webp"},"aioseo_meta_data":{"post_id":"11627","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"seo_analyzer_scan_date":null,"breadcrumb_settings":null,"limit_modified_date":false,"reviewed_by":null,"open_ai":null,"ai":null,"created":"2024-11-01 20:32:32","updated":"2025-06-04 00:34:26"},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/bestessayhomework.com\/tr\" title=\"Ev\">Ev<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/bestessayhomework.com\/tr\/category\/diger-kapsamli-gelir-kalemler\/\" title=\"Di\u011fer kapsaml\u0131 gelir kalemler\">Di\u011fer kapsaml\u0131 gelir kalemler<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\tKazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Ev","link":"https:\/\/bestessayhomework.com\/tr"},{"label":"Di\u011fer kapsaml\u0131 gelir kalemler","link":"https:\/\/bestessayhomework.com\/tr\/category\/diger-kapsamli-gelir-kalemler\/"},{"label":"Kazan\u0131lmam\u0131\u015f Gelirler \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri","link":"https:\/\/bestessayhomework.com\/tr\/kazanilmamis-gelirler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/"}],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11627","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=11627"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11627\/revisions"}],"predecessor-version":[{"id":11628,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11627\/revisions\/11628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9970"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}