{"id":1536,"date":"2021-01-11T11:05:00","date_gmt":"2021-01-11T08:05:00","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=1536"},"modified":"2025-12-03T14:48:35","modified_gmt":"2025-12-03T11:48:35","slug":"uretim-maliyetleri-hesaplama-yontemi","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-hesaplama-yontemi\/","title":{"rendered":"\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-1542\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735.jpg\" alt=\"\u00fcretim maliyet hesaplama\" width=\"720\" height=\"720\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735.jpg 1600w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-300x300.jpg 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-1024x1024.jpg 1024w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-150x150.jpg 150w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-768x768.jpg 768w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-1536x1536.jpg 1536w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-450x450.jpg 450w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/defee159-4deb-44b3-9c85-f54d24acd735-780x780.jpg 780w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u00dcretim \u0130\u015fletmelerinin kurulum amac\u0131, d<a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a>m\u00ee kar sa\u011flamakt\u0131r. Bu nedenle en \u00f6nemli unsur maliyetleri hesaplayarak bu do\u011frultuda \u00e7al\u0131\u015fmalar\u0131na devam etmektir. \u0130\u015fletmeler maliyeti d\u00fc\u015f\u00fcrmek karl\u0131l\u0131\u011f\u0131 art\u0131rmak amac\u0131yla hesaplamalar yapmaktad\u0131r, maliyeti d\u00fc\u015f\u00fcrmek. <a href=\"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-nasil-hesaplanir\/\"><strong>\u00dcretim Maliyetleri Nas\u0131l Hesaplan\u0131r?<\/strong> <\/a>Konumuza bakarak \u201c<strong>ba\u015faba\u015f analizi<\/strong>\u201d konusunda bilgi sahibi olabilirsiniz.<\/span><\/p>\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<span style=\"font-size: 14pt;\">Dia <strong><a href=\"https:\/\/mavvo.com.tr\/uretim\/\">\u00fcretim y\u00f6netimi<\/a><\/strong> \u00e7\u00f6z\u00fcmleri ile hem maliyetlerinizden hem de zaman\u0131n\u0131zdan tasarruf edebilirsiniz.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bu yaz\u0131m\u0131zda sizlere \u00fcretim maliyetleri nas\u0131l hesaplan\u0131r? Anlatmaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maliyetlerimizin nas\u0131l hesaplanaca\u011f\u0131n\u0131 belirleyen ilk de\u011ferimiz Envanter Y\u00f6netimi\u2019dir.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Envanter Y\u00f6netimi\u2019nden \u00f6nce tan\u0131mlar\u0131m\u0131z\u0131 ger\u00e7ekle\u015ftirelim.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>STOK<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">\u0130\u015fletmelerin \u00fcretti\u011fi ve\/veya sat\u0131n ald\u0131\u011f\u0131 malzemelerin, \u00fcr\u00fcnlerin daha sonra kullan\u0131lmas\u0131 ama\u00e7l\u0131 bekletilmesi, haz\u0131rda bulundurulmas\u0131d\u0131r.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Maliyet ve ekonomik a\u00e7\u0131dan olduk\u00e7a de\u011ferlidir.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Kullan\u0131lmas\u0131 ve\/veya sat\u0131lmas\u0131 ama\u00e7l\u0131 bekletilmesi nedeniyle at\u0131l kaynak olarak say\u0131lmaktad\u0131r.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong>ENVANTER<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">\u0130\u015fletmelerin sahip oldu\u011fu stoklar\u0131n, servetin gerekli t\u00fcm \u00f6zellikleri belirtilerek g\u00f6sterilen ayr\u0131nt\u0131l\u0131 rapor \u015feklidir.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Bir birime <a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a>t \u00f6l\u00e7\u00fclm\u00fc\u015f stok miktar\u0131d\u0131r.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Y\u0131l sonlar\u0131nda yap\u0131lan stok say\u0131mlar\u0131 ve bu do\u011frultuda olu\u015fan tespitler muhasebe a\u00e7\u0131s\u0131ndan envanter denir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong><em>Envanter Y\u00f6netimi; <\/em><\/strong>istenilen \u00fcr\u00fcn\u00fcn, malzemenin istenilen zamanda, istenilen yerde olmas\u0131n\u0131n sa\u011flanmas\u0131d\u0131r. Bu sayede stok seviyelerinin kontrol\u00fc, ne kadar sipari\u015f verilmesi ya da \u00fcretilmesi, nerede depolanmas\u0131n\u0131n gerekti\u011finin belirtilmesidir. \u00dcretim yapan i\u015fletmeler taraf\u0131ndan iki farkl\u0131 envanter y\u00f6netimi prosed\u00fcr\u00fc vard\u0131r. Bunlar; s\u00fcrekli envanter y\u00f6netimi ve de\u011fi\u015fken envanter y\u00f6netimidir.<\/span><\/p>\n<ol>\n<li><span style=\"font-size: 14pt;\"><strong><em>S\u00fcrekli Envanter Y\u00f6netimi;<\/em><\/strong> \u00dcretim proseslerinde yer alan hammadde, yar\u0131 mamul ya da mamullerin her hareketinin takip edilmesidir. T\u00fcm stok giri\u015f-\u00e7\u0131k\u0131\u015flar\u0131 takip edilir ve bu sayede stoklar\u0131n daima g\u00fcncel durumu hakk\u0131nda net bilgiler edinebilir. \u00d6zellikle i\u015fletmelerinde, imalat numaras\u0131, <a href=\"https:\/\/mavvo.com.tr\/blog\/seri-lot-nedir\/\" data-internallinksmanager029f6b8e52c=\"38\" title=\"Seri Lot Numaras\u0131 Nedir?\">seri numaras\u0131<\/a> vb. unsur kullanarak malzemelerinin ayr\u0131m\u0131n\u0131 yaparak sat\u0131\u015f yapan i\u015fletmeler bu y\u00f6ntemi tercih etmekte ve bu y\u00f6ntem sayesinde malzemeler sat\u0131l\u0131rken maliyetleri bilinmektedir.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Aral\u0131kl\u0131 Envanter Y\u00f6netimi (Tecr\u00fcbe Y\u00f6ntem);<\/em> <\/strong>Bu y\u00f6ntemle malzemelerin her hareketi takip edilmez. Bundan dolay\u0131, sat\u0131lan \u00fcretim malzemelerinin maliyeti sat\u0131\u015f an\u0131nda bilinmemekte ya da bilme gere\u011fi duyulmamaktad\u0131r. Birbirine benzer ya da \u00e7ok say\u0131da malzeme satan i\u015fletmeler aral\u0131kl\u0131 envanter y\u00f6ntemini kullanmaktad\u0131r. Sat\u0131\u015flardan sa\u011flanan kar-zarar tespiti d\u00f6nem sonu envanter g\u00fcn\u00fcnde elde kalan malzemelerin de\u011feri tespit edilir. \u0130\u015fletmeye giren malzemelerin toplam de\u011ferinden, elde kalan malzemelerin de\u011feri d\u00fc\u015f\u00fclerek sat\u0131lan ticari mal\u0131n maliyeti hesaplan\u0131r.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-size: 14pt;\"><strong><em>Stok De\u011ferleme Y\u00f6netimi; <\/em><\/strong>sayesinde \u00fcretim maliyetleri belirlemek i\u00e7in kullan\u0131lan envanter y\u00f6netimine ek olarak kullan\u0131lan de\u011ferleme sistemidir.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Stokta ger\u00e7ekle\u015fen giri\u015f-\u00e7\u0131k\u0131\u015f hareketlerinin mali a\u00e7\u0131dan de\u011ferleri izlenmesi gerekmektedir. Bu nedenle baz\u0131 y\u00f6ntemler geli\u015ftirilmi\u015f ve i\u015fletmeler taraf\u0131ndan kullan\u0131lmaktad\u0131r.<\/span><\/p>\n<h2>MAL\u0130YET HESAPLAMA Y\u00d6NTEMLER\u0130<\/h2>\n<h3><span style=\"font-size: 14pt;\"><strong>Ortalama Maliyet Y\u00f6ntemleri<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">yeni giren stok hareketiyle de\u011fil d\u00f6nemsel olarak hesaplamalar yap\u0131l\u0131r. Bu y\u00f6ntemle hesaplanan maliyet, \u00e7\u0131kan ve kalan stoklar\u0131n birim fiyatlar\u0131n\u0131 g\u00f6sterir. \u0130\u015fletmeye \u00e7e\u015fitli tarihlerde de\u011fi\u015fik fiyatlarla giren malzemelerin ortalama birim maliyetini hesaplamak i\u00e7in kullan\u0131l\u0131r.<\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>Basit Ortalama Maliyet<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">Y\u0131l i\u00e7erisinde al\u0131nan malzemelerin, d\u00f6nemlerde verilen \u00fccretleri de\u011fil toplam \u00fccretlerinin sipari\u015f say\u0131s\u0131na b\u00f6l\u00fcm\u00fcyle elde edilir.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u00d6rnek: <\/strong>Al\u0131nan malzemelerin birim fiyatlar\u0131 s\u0131ras\u0131yla;<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">Al\u0131m: 200TL<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Al\u0131m: 300TL<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Al\u0131m: 400TL<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Al\u0131m: 500TL olsun.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\">*Basit ortalama y\u00f6ntemi ile sonu\u00e7 (200TL+300TL+400TL+500TL)\/4\u2019dir. Bu durumda birim fiyat=350TL\u2019dir.<\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>&nbsp;A\u011f\u0131rl\u0131kl\u0131 Ortalama Maliyet<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">Sat\u0131n al\u0131nan malzemelerin adetleri ve fiyatlar\u0131 g\u00f6z \u00f6n\u00fcne al\u0131narak yap\u0131lan hesaplamalard\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u00d6rnek:<\/strong> Al\u0131nan malzemelerin birim fiyatlar\u0131 ve adetleri s\u0131ras\u0131yla;<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">10 adet malzeme, birim fiyat\u0131: 100TL<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">20 adet malzeme, birim fiyat\u0131: 120TL<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">30 adet malzeme, birim fiyat\u0131: 90TL<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">40 adet malzeme, birim fiyat\u0131: 110TL olsun.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">*A\u011f\u0131rl\u0131kl\u0131 ortalama y\u00f6ntemi ile sonu\u00e7 (10adet*100TL+20adet*120TL+30adet*90TL+40adet*110TL)=Toplam Maliyetimizi verir.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Toplam Maliyet=10.500TL<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Toplam Adet= 10+20+30+40=100Adet<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">A\u011f\u0131rl\u0131kl\u0131 Ortalama Birim Maliyet=Toplam Maliyet\/Toplam Adet\u2019tir. O halde;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">10.500\/100=105TL\u2019dir.<\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>Hareketli A\u011f\u0131rl\u0131kl\u0131 Ortalama Y\u00f6ntemi<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">Stoklara her yeni hammadde ve malzeme giri\u015finden sonra yeni bir a\u011f\u0131rl\u0131kl\u0131 ortalama maliyet hesaplan\u0131r. \u00dcretime g\u00f6nderilen ve stoklarda kalan hammadde ve malzemeler i\u00e7in ise en son hesaplanan ortalama maliyet kullan\u0131l\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u00d6rnek: Bir firman\u0131n s\u00fcre\u00e7leri a\u015fa\u011f\u0131da belirtilen \u015fekilde olsun.<\/strong><\/span><\/p>\n<figure id=\"attachment_2232\" aria-describedby=\"caption-attachment-2232\" style=\"width: 596px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2232 size-full\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/firmanin-surecleri.png\" alt=\"\" width=\"596\" height=\"118\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/firmanin-surecleri.png 596w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/firmanin-surecleri-300x59.png 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/firmanin-surecleri-450x89.png 450w\" sizes=\"(max-width: 596px) 100vw, 596px\" \/><figcaption id=\"caption-attachment-2232\" class=\"wp-caption-text\"><span style=\"font-size: 14pt;\">Firman\u0131n S\u00fcre\u00e7leri<\/span><\/figcaption><\/figure>\n<p><span style=\"font-size: 14pt;\">*Hareketli ortalama maliyet y\u00f6ntemine g\u00f6re yap\u0131lan \u0130\u015flemler;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><img decoding=\"async\" class=\"aligncenter wp-image-2257 size-full\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/hareketli-ortalama-yontemi.png\" alt=\"\" width=\"617\" height=\"256\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/hareketli-ortalama-yontemi.png 617w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/hareketli-ortalama-yontemi-300x124.png 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/hareketli-ortalama-yontemi-450x187.png 450w\" sizes=\"(max-width: 617px) 100vw, 617px\" \/><\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>\u0130lk Giren \u0130lk \u00c7\u0131kar (FIFO) Y\u00f6ntemi<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">i\u015fletmede kullan\u0131lan, \u00fcretime verilen veya sat\u0131lan malzemelerin, \u00fcr\u00fcnlerin maliyet hesaplamalar\u0131nda i\u015fletmenin stoklar\u0131na en \u00f6nce girenlerden ol\u00addu\u011fu kabul edilir.<\/span><br \/>\n<span style=\"font-size: 14pt;\">D\u00f6nem sonunda envanter alma sisteminde, FIFO de\u011ferleme y\u00f6nteminin varsay\u0131m\u0131, mal sat\u0131ld\u0131\u011f\u0131nda i\u015fletmeye giri\u015f s\u0131ras\u0131na g\u00f6re \u00e7\u0131k\u0131\u015f\u0131 yap\u0131laca\u011f\u0131ndan d\u00f6nem sonunda kalanlar en\u00ad son giren malzemelerin birim fiyatlan ile de\u011ferlendirilir. Yukar\u0131da belirtilen \u00f6rnek \u00fczerinden FIFO y\u00f6ntemi ile maliyet hesaplamak i\u00e7in a\u015fa\u011f\u0131da belirtilen \u015fekilde hesaplamalar yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">*FIFO maliyet y\u00f6ntemine g\u00f6re yap\u0131lan \u0130\u015flemler;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2260 size-full\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/fifo.png\" alt=\"\" width=\"631\" height=\"282\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/fifo.png 631w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/fifo-300x134.png 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/fifo-450x201.png 450w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>Son Giren \u0130lk \u00c7\u0131kar (LIFO) Y\u00f6ntemi<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">i\u015fletmede kullan\u0131lan, \u00fcretime verilen veya sat\u0131lan malzemelerin, \u00fcr\u00fcnlerin maliyet hesaplamalar\u0131nda FIFO\u2019nun tersine LIFO\u2019da i\u015fletmenin stoklar\u0131na en son girenlerden ol\u00addu\u011fu kabul edilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">*LIFO maliyet y\u00f6ntemine g\u00f6re yap\u0131lan \u0130\u015flemler;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2259 size-full\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/Lifo-1.png\" alt=\"\" width=\"610\" height=\"294\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/Lifo-1.png 610w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/Lifo-1-300x145.png 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2021\/01\/Lifo-1-450x217.png 450w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/mavvo.com.tr\/erp\/\">D\u0130A ERP Program\u0131 i\u00e7in linke t\u0131klay\u0131n\u0131z.<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/mavvo.com.tr\/on-muhasebe-programi\/\">D\u0130A ERP muhasebe \u00e7\u00f6z\u00fcmlerimize buradan ula\u015fabilirsiniz.<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.youtube.com\/watch?v=aC9q4XElgM4&amp;list=PLI6JXsw3UoJYHOZy8GyEzZiLvDmR537AM\" target=\"_blank\" rel=\"noopener\">D\u0130A ERP e\u011fitim videolar\u0131na buradan ula\u015fabilirisiniz.<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&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;1536&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;\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi&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>\u00dcretim \u0130\u015fletmelerinin kurulum amac\u0131, daim\u00ee kar sa\u011flamakt\u0131r. Bu nedenle en \u00f6nemli unsur maliyetleri hesaplayarak bu do\u011frultuda \u00e7al\u0131\u015fmalar\u0131na devam etmektir. \u0130\u015fletmeler maliyeti d\u00fc\u015f\u00fcrmek karl\u0131l\u0131\u011f\u0131 art\u0131rmak amac\u0131yla hesaplamalar yapmaktad\u0131r, maliyeti d\u00fc\u015f\u00fcrmek. \u00dcretim Maliyetleri Nas\u0131l Hesaplan\u0131r? Konumuza bakarak \u201cba\u015faba\u015f analizi\u201d konusunda bilgi sahibi olabilirsiniz. &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Dia \u00fcretim y\u00f6netimi \u00e7\u00f6z\u00fcmleri ile [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,2,6],"tags":[127,128,129,130,125,131,132,133],"class_list":{"0":"post-1536","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-muhasebe","8":"category-depo-ve-stok-yonetimi","9":"category-muhasebe-programlari","10":"tag-envanter","11":"tag-envanter-yonetimi","12":"tag-fifo","13":"tag-lifo","14":"tag-maliyet-analizi","15":"tag-ortalama-maliyet-yonetimi","16":"tag-stok","17":"tag-stok-degerleme-yonetimi"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1536","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=1536"}],"version-history":[{"count":2,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1536\/revisions"}],"predecessor-version":[{"id":6777,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1536\/revisions\/6777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/1542"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=1536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=1536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=1536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}