{"id":1133,"date":"2019-07-19T16:42:30","date_gmt":"2019-07-19T13:42:30","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=1133"},"modified":"2024-12-27T14:14:11","modified_gmt":"2024-12-27T11:14:11","slug":"bir-personelin-isletmeye-olan-maliyeti-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/bir-personelin-isletmeye-olan-maliyeti-nasil-hesaplanir\/","title":{"rendered":"Bir personelin i\u015fletmeye olan maliyeti nas\u0131l hesaplan\u0131r?"},"content":{"rendered":"<p style=\"text-align: justify;\">&nbsp; <img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-1123 aligncenter\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/07\/kaynak-kullanimi-destekleme-fonu-nedir--300x144.jpg\" alt=\"\" width=\"385\" height=\"185\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/07\/kaynak-kullanimi-destekleme-fonu-nedir--300x144.jpg 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/07\/kaynak-kullanimi-destekleme-fonu-nedir--768x368.jpg 768w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/07\/kaynak-kullanimi-destekleme-fonu-nedir--450x216.jpg 450w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/07\/kaynak-kullanimi-destekleme-fonu-nedir--780x374.jpg 780w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/07\/kaynak-kullanimi-destekleme-fonu-nedir-.jpg 886w\" sizes=\"(max-width: 385px) 100vw, 385px\" \/><\/p>\n<p style=\"text-align: justify;\">&nbsp;&nbsp; Bu yaz\u0131m\u0131zda sizlere i\u015fletmelerdeki personellerin giderlerinin nas\u0131l hesapland\u0131\u011f\u0131n\u0131 inceleyecek ve anlatmaya \u00e7al\u0131\u015faca\u011f\u0131z. \u00d6ncelikle bir i\u015fletme i\u00e7in personel giderleri demek o i\u015fyerinin toplam cirosunu etkileyecek olan en \u00f6nemli unsur demektir. Bunun sebebi ise bir i\u015fletmedeki en b\u00fcy\u00fck <strong>gider<\/strong> baz al\u0131nd\u0131\u011f\u0131nda kar\u015f\u0131m\u0131za personel gideri gelmektedir. Personel gideri demek bir insan\u0131n hayat\u0131n\u0131n belli saatlerde \u00f6d\u00fcn\u00e7 al\u0131nmas\u0131 demek bir nevi. O \u00e7al\u0131\u015fan size hayattaki en de\u011ferli ve en k\u0131ymetli hazinesini veriyor \u201c<strong>Zaman\u0131n\u0131<\/strong>\u201d. \u0130\u015fte bu y\u00fczden personelinizi memnun etmek zorundas\u0131n\u0131z. En az\u0131ndan i\u015finizi yapt\u0131rabilmeniz i\u00e7in personelinizi memnun etmelisiniz.<\/p>\n<p style=\"text-align: justify;\">&nbsp;&nbsp;&nbsp; \u0130\u015fletmede ki personel giderleri konusuna geldi\u011fimizde sadece maa\u015f akla gelmemeli. \u00c7\u00fcnk\u00fc maa\u015f sadece ba\u015flang\u0131\u00e7. Maa\u015fla beraber ula\u015f\u0131m, yemek, e\u011fitim vs. bir\u00e7ok gider var. Bu durumdan kurtulman\u0131z i\u00e7in ya da ileri de ba\u015f\u0131n\u0131z\u0131n a\u011fr\u0131mamas\u0131 i\u00e7in i\u015fletmenize bir personel al\u0131rken giderlerini hesaplamal\u0131 ve ona g\u00f6re hareket etmelisiniz. \u015eimdi bu <strong>hesaplama nas\u0131l yap\u0131l\u0131yor<\/strong> gelin ona bakal\u0131m.<\/p>\n<h2 style=\"text-align: justify;\">&nbsp; Maliyet Hesaplama<\/h2>\n<p style=\"text-align: justify;\">&nbsp;&nbsp;&nbsp; Hesaplama \u00f6rne\u011fimizi asgari \u00fccretle \u00e7al\u0131\u015fan bir personel i\u00e7in yapaca\u011f\u0131z. Asgari \u00fccret ile \u00e7al\u0131\u015fan bir personelin i\u015fletmeye <a href=\"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-hesaplama-yontemi\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi\">maliyet<\/a>i ne kadar oluyor buna bakal\u0131m. 2018 y\u0131l\u0131 itibari ile asgari \u00fccret miktar\u0131 br\u00fct 2.029,50\u20ba oldu.<\/p>\n<p style=\"text-align: justify;\">&nbsp;&nbsp;&nbsp; 2018 y\u0131l\u0131nda belirlenen asgari \u00fccret miktar\u0131na g\u00f6re bir personelin i\u015fletmeye olan toplam <a href=\"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-hesaplama-yontemi\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi\">maliyet<\/a>ini, Hazine te\u015fvikli olacak bi\u00e7imde, \u015fu \u015fekilde hesaplayabiliriz:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Asgari \u00dccret: 2.029,50\u20ba<\/li>\n<li>SGK Primi: %15,5 (i\u015fveren pay\u0131) Hazine te\u015fviki ile beraber 314,57\u20ba<\/li>\n<li>\u0130\u015fveren \u0130\u015fsizlik Sigorta Fonu: 40,59\u20ba<\/li>\n<li>\u0130\u015fverene Toplam Maliyeti: 2.384,66\u20ba\u2018dir.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&nbsp;&nbsp;&nbsp; E\u011fer asgari \u00fccret ile i\u015fe alaca\u011f\u0131m\u0131z <strong>bir personelin maliyeti<\/strong>ni hazine te\u015fviki olmadan (5 puanl\u0131k indirim) hesaplarsak durum ne olur \u015fimdi ona bakal\u0131m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Asgari \u00dccret: 2.029,50\u20ba<\/li>\n<li>SGK Primi %20,5 (i\u015fveren pay\u0131) Hazine Te\u015fviki Olmadan 416,05\u20ba<\/li>\n<li>\u0130\u015fveren \u0130\u015fsizlik Sigorta Fonu: 40,59\u20ba<\/li>\n<li>\u0130\u015fverene Toplam Maliyeti ise: 2.486,14\u20ba<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&nbsp;&nbsp; \u0130\u015fe alaca\u011f\u0131m\u0131z personelin hazine te\u015fviki olmadan da maliyetini hesaplam\u0131\u015f olduk. Peki, hazine te\u015fviki olan bir i\u015fyeri ile olmayan bir i\u015fyerinin personel maliyeti aras\u0131nda ki fark ne kadard\u0131r? Bu fark asgari \u00fccretli \u00e7al\u0131\u015fan bir i\u015f\u00e7i i\u00e7in toplamda 101,48\u20ba olarak kar\u015f\u0131m\u0131za \u00e7\u0131k\u0131yor.<\/p>\n<h2 style=\"text-align: justify;\">Asgari Ge\u00e7im \u0130ndirimi (AG\u0130)<\/h2>\n<p style=\"text-align: justify;\">&nbsp;&nbsp; <strong>Asgari Ge\u00e7im \u0130ndirimi<\/strong>; \u00e7al\u0131\u015fan ki\u015filere i\u015fveren arac\u0131l\u0131\u011f\u0131 ile devlet taraf\u0131ndan verilen ve ayr\u0131ca bu meblan\u0131n i\u015fverenin gelir vergisinden d\u00fc\u015f\u00fclerek \u00f6denen bir \u00fccrettir. <strong>AG\u0130<\/strong> i\u015f\u00e7inin durumuna g\u00f6re de\u011fi\u015fen bir \u00fccrettir. <strong>AG\u0130<\/strong> \u00fccreti belirlenirken ki\u015finin evli olup olmad\u0131\u011f\u0131na \u00e7ocuk say\u0131s\u0131na bak\u0131larak hesaplan\u0131r. <strong>AG\u0130<\/strong> i\u015fverenin \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 elemanlar\u0131n bu belirlenen ko\u015fullara g\u00f6re verdi\u011fi bir \u00fccrettir. \u0130\u015f\u00e7inin medeni durumu vb. \u00f6zellikler <strong>AG\u0130<\/strong> \u00fccretini de\u011fi\u015ftirecek olan etkenlerdir. <strong>Asgari Ge\u00e7im \u0130ndirimi<\/strong>, 2018 y\u0131l\u0131nda toplamda 152,21\u20ba ve 226,63\u20ba aras\u0131nda de\u011fi\u015fim g\u00f6stermektedir.<\/p>\n<p style=\"text-align: justify;\">&nbsp;&nbsp;&nbsp; Bir i\u015fletme yan\u0131nda \u00e7al\u0131\u015ft\u0131raca\u011f\u0131 personelin maa\u015f\u0131 yan\u0131nda temel ihtiya\u00e7lar\u0131n\u0131 da kar\u015f\u0131lamas\u0131 gerekir. Bu da demek oluyor ki i\u015fveren i\u00e7in ayr\u0131 bir maliyet. \u0130\u015fletmenize bir personel al\u0131rken sadece verece\u011finiz maa\u015f\u0131 de\u011fil o personelin yeme\u011fini, ula\u015f\u0131m\u0131n\u0131 vb. ihtiya\u00e7lar\u0131n\u0131 da d\u00fc\u015f\u00fcnerek i\u015fe almal\u0131s\u0131n\u0131z.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;1133&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\u0130\u00e7eri\u011fi Oyla&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Bir personelin i\u015fletmeye olan maliyeti nas\u0131l hesaplan\u0131r?&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0130\u00e7eri\u011fi Oyla<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp;&nbsp; Bu yaz\u0131m\u0131zda sizlere i\u015fletmelerdeki personellerin giderlerinin nas\u0131l hesapland\u0131\u011f\u0131n\u0131 inceleyecek ve anlatmaya \u00e7al\u0131\u015faca\u011f\u0131z. \u00d6ncelikle bir i\u015fletme i\u00e7in personel giderleri demek o i\u015fyerinin toplam cirosunu etkileyecek olan en \u00f6nemli unsur demektir. Bunun sebebi ise bir i\u015fletmedeki en b\u00fcy\u00fck gider baz al\u0131nd\u0131\u011f\u0131nda kar\u015f\u0131m\u0131za personel gideri gelmektedir. Personel gideri demek bir insan\u0131n hayat\u0131n\u0131n belli saatlerde \u00f6d\u00fcn\u00e7 al\u0131nmas\u0131 [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":1134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1133","post","type-post","status-publish","format-standard","has-post-thumbnail","category-is-dunyasi"],"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=1133"}],"version-history":[{"count":1,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1133\/revisions"}],"predecessor-version":[{"id":4736,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1133\/revisions\/4736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/1134"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=1133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=1133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=1133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}