{"id":8125,"date":"2023-09-23T07:46:39","date_gmt":"2023-09-23T04:46:39","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/"},"modified":"2023-10-01T18:25:54","modified_gmt":"2023-10-01T15:25:54","slug":"15-stoklar","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/","title":{"rendered":"15 Stoklar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8125\" class=\"elementor elementor-8125\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dcddec8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dcddec8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48732bf\" data-id=\"48732bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ffeb43 elementor-widget elementor-widget-text-editor\" data-id=\"8ffeb43\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>15 Stoklar Hesap Grubu i\u015fletmenin \u00fcretiminde kullanmak, satmak veya t\u00fcketmek amac\u0131 ile elinde bulundurdu\u011fu varl\u0131klard\u0131r.<\/p><p>Bunlar: ilk madde ve malzeme, yar\u0131 mamul, mamul, ticari mal, yan \u00fcr\u00fcn ve hurda durumundaki \u00fcr\u00fcn gibi bir y\u0131ldan az bir s\u00fcrede kullan\u0131lacak veya bir y\u0131l i\u00e7erisinde nakde \u00e7evrilmesi planlanm\u0131\u015f olan varl\u0131klard\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b5916b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b5916b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49872ff\" data-id=\"49872ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3cedae7 elementor-widget elementor-widget-text-editor\" data-id=\"3cedae7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Stoklar hesap gurubu i\u00e7erisinde yer alan hesaplar:<\/p><ul><li>150 \u0130lk Madde ve Malzeme<\/li><li>151 Yar\u0131 Mamuller \u2013 \u00dcretim<\/li><li>152 Mamuller<\/li><li>153 Ticari Mallar<\/li><li>157 Di\u011fer Stoklar<\/li><li>158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/li><li>159 Verilen Sipari\u015f Avanslar\u0131<\/li><\/ul><p>\u0130\u015fletmenin satmak amac\u0131 ile ald\u0131\u011f\u0131 veyahut da kendisinin \u00fcretmi\u015f oldu\u011fu maddeler 15 stoklar grubu i\u00e7erisindeki bu hesaplara maliyet de\u011feri ile kayda al\u0131n\u0131rlar.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-895e3b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"895e3b4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8aa910\" data-id=\"c8aa910\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7ee53e elementor-widget elementor-widget-heading\" data-id=\"b7ee53e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">15 Stoklar Stok Maliyetine Eklenen Unsurlar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a258fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a258fa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-69dc95c\" data-id=\"69dc95c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d137290 elementor-widget elementor-widget-text-editor\" data-id=\"d137290\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>15 stoklar grubu i\u00e7erisinde, stok maliyetine eklenen unsurlar 3 grupta izlenir, bunlar:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-966bd84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"966bd84\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a81a79e\" data-id=\"a81a79e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-291de42 elementor-widget elementor-widget-heading\" data-id=\"291de42\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1-\tSat\u0131n Alma Maliyeti<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d376a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d376a7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c98c9a\" data-id=\"2c98c9a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f278776 elementor-widget elementor-widget-text-editor\" data-id=\"f278776\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Sat\u0131n alma bedeli KDV hari\u00e7 ( iskonto d\u00fc\u015f\u00fcld\u00fckten sonraki net tutar ), sat\u0131n alma giderleri,<\/li><li>Sat\u0131n alma s\u0131ras\u0131nda \u00f6denen komisyon,<\/li><li>Yurtd\u0131\u015f\u0131ndan al\u0131nan mal i\u00e7in g\u00fcmr\u00fck vergileri, g\u00fcmr\u00fck giderleri, akreditif giderleri<\/li><li>\u0130\u015fletme taraf\u0131ndan vergi dairesinden iade al\u0131nabilecekler hari\u00e7 di\u011fer vergiler<\/li><li>Stokun elde edilmesi i\u00e7in i\u015fletme taraf\u0131ndan \u00e7ekilen kredilerin stoku edinme d\u00f6nemine d\u00fc\u015fen faizleri<\/li><li>Ta\u015f\u0131ma, y\u00fckleme bo\u015faltma ve sigorta prim giderleri,<\/li><li>Ancak stok elde edildikten sonraki depo kiras\u0131, bek\u00e7i \u00fccreti, sigorta vb. gibi muhafaza giderleri stokun maliyetine eklenmez, o d\u00f6nemin gideri olarak kayda al\u0131n\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc39b35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc39b35\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61df32f\" data-id=\"61df32f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c77fbef elementor-widget elementor-widget-heading\" data-id=\"c77fbef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2-\tD\u00f6n\u00fc\u015ft\u00fcrme Maliyeti<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66ee98c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66ee98c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24e5299\" data-id=\"24e5299\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-700c706 elementor-widget elementor-widget-text-editor\" data-id=\"700c706\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>\u00dcretimle do\u011frudan ili\u015fkili direk i\u015f\u00e7ilik giderleri<\/li><li>\u0130lk madde ve malzemenin \u00fcretimi a\u015famas\u0131nda katlan\u0131lan makine &#8211; te\u015fhizat, fabrika binas\u0131 bak\u0131m onar\u0131m\u0131 ve amortisman giderleri vb.<\/li><li>\u00dcretim esnas\u0131nda kullan\u0131lan elektrik, su, \u0131s\u0131nma ve fabrika kiras\u0131 giderleri,<\/li><li>\u00dcretim miktar\u0131 ile dolayl\u0131 olarak ili\u015fkili malzeme ve i\u015f\u00e7ilik giderleri.<\/li><\/ul><p>Ancak, \u00fcretim esnas\u0131ndaki kay\u0131p ve fireler veya normalin \u00fczerindeki i\u015f\u00e7ilik giderleri 15 stoklar maliyetine eklenmez.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c89e673 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c89e673\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-efc43aa\" data-id=\"efc43aa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fe0ac5 elementor-widget elementor-widget-heading\" data-id=\"0fe0ac5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3-\tDi\u011fer Maliyetler<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3051057 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3051057\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67ea98e\" data-id=\"67ea98e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e9982f elementor-widget elementor-widget-text-editor\" data-id=\"2e9982f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Olmas\u0131 gereken konum ve duruma getirilen stoklar ile ilgili \u00f6rne\u011fin; m\u00fc\u015fterinin \u00f6zel iste\u011fi \u00fczerine stoka yap\u0131lan eklenti, tasar\u0131m vb i\u015flemler i\u00e7in harcanan giderler.<\/li><\/ul><p>Maliyet de\u011feri ile kay\u0131tlara al\u0131nm\u0131\u015f olan stoklar\u0131n ayn\u0131 \u015fekilde maliyet de\u011feri ile sat\u0131\u015f i\u015flemi ger\u00e7ekle\u015ftirilmektedir.<\/p><p>Sat\u0131lan stokun maliyet bedeli ile stokun net sat\u0131\u015f has\u0131lat\u0131 aras\u0131ndaki fark i\u015fletmenin br\u00fct sat\u0131\u015f kar\u0131n\u0131 vermektedir.<\/p><p>Bu sebeple de stoklar\u0131n maliyetlerinin do\u011fru tespit edilmesi i\u015fletme i\u00e7in b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a403e45 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a403e45\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d50be7\" data-id=\"0d50be7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8b862e elementor-widget elementor-widget-heading\" data-id=\"d8b862e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">15 Stoklar Stok \u00c7\u0131k\u0131\u015flar\u0131n\u0131n Hesaplanmas\u0131nda Kullan\u0131lan Y\u00f6ntemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7efa27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7efa27\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a5448a\" data-id=\"6a5448a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2cbfc74 elementor-widget elementor-widget-text-editor\" data-id=\"2cbfc74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>15 stoklar i\u00e7erinde stok \u00e7\u0131k\u0131\u015flar\u0131n\u0131n hesaplanmas\u0131nda a\u015fa\u011f\u0131daki y\u00f6ntemler kullan\u0131lmaktad\u0131r:<\/p><ol><li>\u0130lk Giren \u0130lk \u00e7\u0131kar y\u00f6ntemi (F\u0130FO)<\/li><li>Son giren ilk \u00e7\u0131kar y\u00f6ntemi (L\u0130FO)<\/li><li>Ortalama maliyet y\u00f6ntemi<\/li><li>Basit (Tart\u0131l\u0131) ortalama maliyet y\u00f6ntemi<\/li><li>Hareketli ortalama maliyet y\u00f6ntemi<\/li><li>Ger\u00e7ek Parti maliyeti y\u00f6ntemi<\/li><li>Standart maliyet ile de\u011ferleme y\u00f6ntemi<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e73532 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e73532\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-182cc88\" data-id=\"182cc88\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d33a26a elementor-widget elementor-widget-heading\" data-id=\"d33a26a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0130lk Giren \u0130lk \u00c7\u0131kar Y\u00f6ntemi (F\u0130FO: First in \u2013 First Out)<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eeed0a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eeed0a1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71dfd62\" data-id=\"71dfd62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7edb87 elementor-widget elementor-widget-text-editor\" data-id=\"a7edb87\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>F\u0130FO y\u00f6ntemi, depoya ilk giren mal\u0131n ilk sat\u0131laca\u011f\u0131 veya ilk al\u0131nan hammadde \u2013 yar\u0131 mamul\u00fcn ilk \u00f6nce \u00fcretime g\u00f6nderilece\u011fi varsay\u0131m\u0131na dayanmaktad\u0131r.<\/li><li>Bu y\u00f6ntemde sat\u0131lan mal\u0131n maliyeti depoya ilk girmi\u015f olan yani en eski mal\u0131n birim fiyat\u0131 al\u0131narak hesaplanmaktad\u0131r.<\/li><li>Enflasyonist bir ekonomik durum ele al\u0131n\u0131rsa: En d\u00fc\u015f\u00fck maliyetli sat\u0131lan veya \u00fcretime giren mal, ilk \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan mal olmaktad\u0131r.<\/li><li>Son sat\u0131lan veya \u00fcretime giren mal da son al\u0131nan mal\u0131n fiyat\u0131 \u00fczerinden hesaplanaca\u011f\u0131 i\u00e7in en y\u00fcksek maliyete sahip mal, son \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan mal olmaktad\u0131r.<\/li><li>Ayn\u0131 zamanda da d\u00f6nem sonunda e\u011fer stok kal\u0131rsa bu stoklar son sat\u0131n al\u0131nan mallar olacakt\u0131r ki bunlar\u0131nda maliyetleri y\u00fcksektir.<\/li><li>Bu y\u00f6ntem ile ilk al\u0131nan yani en eski stoklar \u00f6nce sat\u0131ld\u0131\u011f\u0131 veya \u00fcretime g\u00f6nderildi\u011fi i\u00e7in \u00f6zellikle baz\u0131 mallar i\u00e7in s\u00f6ylenebilir ki bunlar\u0131n zaman i\u00e7inde de\u011ferini kaybetme riskini azaltmaktad\u0131r.<\/li><li>Ve yine bu y\u00f6ntem sayesinde stok kontrol\u00fc de sa\u011flanm\u0131\u015f olmaktad\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54aa0bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54aa0bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dcac2e9\" data-id=\"dcac2e9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c10db89 elementor-widget elementor-widget-heading\" data-id=\"c10db89\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Son Giren \u0130lk \u00c7\u0131kar Y\u00f6ntemi ( L\u0130FO: Last in \u2013 First out)<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e18745 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e18745\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ed4f59\" data-id=\"1ed4f59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6bade0f elementor-widget elementor-widget-text-editor\" data-id=\"6bade0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>L\u0130FO y\u00f6ntemi, depoya son giren mal\u0131n ilk sat\u0131laca\u011f\u0131 veya son al\u0131nan hammadde \u2013 yar\u0131 mamul\u00fcn ilk \u00f6nce \u00fcretime g\u00f6nderilece\u011fi varsay\u0131m\u0131na dayanmaktad\u0131r.<\/li><li>Bu y\u00f6ntemde sat\u0131lan mal\u0131n maliyeti depoya son girmi\u015f olan yani en yeni mal\u0131n birim fiyat\u0131 al\u0131narak hesaplanmaktad\u0131r. Enflasyonist bir ekonomik durum ele al\u0131n\u0131rsa: En y\u00fcksek maliyetli sat\u0131lan veya \u00fcretime giren mal, ilk \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan mal olmaktad\u0131r.<\/li><li>Son sat\u0131lan veya \u00fcretime giren mal da ilk al\u0131nan mal\u0131n fiyat\u0131 \u00fczerinden hesaplanaca\u011f\u0131 i\u00e7in en d\u00fc\u015f\u00fck maliyete sahip mal, ilk \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan mal olmaktad\u0131r.<\/li><li>Ayn\u0131 zamanda da d\u00f6nem sonunda e\u011fer stok kal\u0131rsa bu stoklar ilk sat\u0131n al\u0131nan mallar olacakt\u0131r ki bunlar\u0131nda maliyetleri d\u00fc\u015f\u00fck olacakt\u0131r.<\/li><li>Bu y\u00f6ntem de son al\u0131nan stoklar\u0131n ilk \u00f6nce sat\u0131lmas\u0131 veya \u00fcretime g\u00f6nderilmesi i\u015fletmenin maliyetlerinin azalmas\u0131na yard\u0131mc\u0131 olmaktad\u0131r.<\/li><li>Ancak dezavantaj olarak bu y\u00f6ntem de stoklar g\u00fcncelli\u011fini yitirmektedir.<\/li><li>Ayn\u0131 zamanda ekonomi de fiyat d\u00fc\u015f\u00fc\u015f\u00fc ya\u015fanmas\u0131 halinde i\u015fletme i\u00e7in bir zarar olu\u015fturmaktad\u0131r. \u015e\u00f6yle ki son giren mal ilk \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lacak oldu\u011fu i\u00e7in maliyet y\u00fcksek olur ve fiyat d\u00fc\u015f\u00fc\u015f\u00fc ya\u015fanmas\u0131 halinde y\u00fcksek maliyetli mal d\u00fc\u015f\u00fck fiyatla elden \u00e7\u0131kar\u0131lmak zorunda kal\u0131n\u0131r.\u00a0<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb6a14d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb6a14d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f80f921\" data-id=\"f80f921\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2afea05 elementor-widget elementor-widget-heading\" data-id=\"2afea05\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ortalama Maliyet Y\u00f6ntemi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f14547 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f14547\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-604decc\" data-id=\"604decc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89f9f6c elementor-widget elementor-widget-text-editor\" data-id=\"89f9f6c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Ortalama maliyet y\u00f6ntemi, 15 stoklar i\u00e7erisinde uygulan\u0131rken a\u015fa\u011f\u0131daki y\u00f6ntemlete ayr\u0131lmaktad\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e306271 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e306271\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b560ab\" data-id=\"7b560ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc3b028 elementor-widget elementor-widget-heading\" data-id=\"dc3b028\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1-\tBasit (Tart\u0131l\u0131) Ortalama Maliyet Y\u00f6ntemi<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ce02b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ce02b7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb4f368\" data-id=\"eb4f368\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f7f259 elementor-widget elementor-widget-text-editor\" data-id=\"0f7f259\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu y\u00f6ntemle, d\u00f6nem ba\u015f\u0131nda olan art\u0131 d\u00f6nem i\u00e7inde al\u0131nan stoklar\u0131n toplam tutarlar\u0131n\u0131n, d\u00f6nem ba\u015f\u0131 art\u0131 d\u00f6nem i\u00e7i al\u0131nan stoklar\u0131n miktarlar\u0131na b\u00f6l\u00fcnmesi ile stok birim maliyeti elde edilmektedir.<\/p><p>Bulunan stok birim maliyetinin de sat\u0131lan mal\u0131n maliyeti ile \u00e7arp\u0131lmas\u0131 sonucu sat\u0131lan mal maliyeti elde edilmektedir. Ayn\u0131 zamanda bu \u015fekilde d\u00f6nem sonu stok maliyetine ve iade al\u0131nan mal\u0131n maliyetine ula\u015f\u0131labilmektedir.<\/p><p>\u00d6rnek vermek gerekirse:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d526bde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d526bde\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fff80b\" data-id=\"1fff80b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e41694 elementor-widget elementor-widget-text-editor\" data-id=\"6e41694\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td width=\"201\"><p>\u00a0<\/p><\/td><td width=\"201\"><p>Mal miktar\u0131<\/p><\/td><td width=\"201\"><p>Tutar<\/p><\/td><\/tr><tr><td width=\"201\"><p>D\u00f6nem Ba\u015f\u0131 Stok<\/p><\/td><td width=\"201\"><p>2<\/p><\/td><td width=\"201\"><p>60 TL<\/p><\/td><\/tr><tr><td width=\"201\"><p>I. Parti Al\u0131nan<\/p><\/td><td width=\"201\"><p>3<\/p><\/td><td width=\"201\"><p>135 TL<\/p><\/td><\/tr><tr><td width=\"201\"><p>II. Parti Al\u0131nan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"201\"><p>5<\/p><\/td><td width=\"201\"><p>240 TL<\/p><\/td><\/tr><tr><td width=\"201\"><p>III. Parti Al\u0131nan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"201\"><p>4<\/p><\/td><td width=\"201\"><p>160 TL<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-960d3fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"960d3fc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3df7338\" data-id=\"3df7338\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e7ea5a elementor-widget elementor-widget-text-editor\" data-id=\"7e7ea5a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>Stok Birim Maliyet =<\/strong><\/span> D\u00f6nem Ba\u015f\u0131 + Toplam Al\u0131\u015f tutar\u0131 \/ D\u00f6nem Ba\u015f\u0131 + Toplam al\u0131\u015f Miktar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 60+135+240+160 \/ 2+3+5+4<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 42,5 TL<\/p><p>E\u011fer 5 adet mal sat\u0131\u015f\u0131 ger\u00e7ekle\u015fti ise de;<\/p><p><span style=\"text-decoration: underline;\"><strong>Sat\u0131lan Mal\u0131n Maliyeti =<\/strong><\/span> Stok Birim Maliyet * Sat\u0131lan mal miktar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 42,5 * 5<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 212,5 TL<\/p><p>Ayn\u0131 zamanda birim stok maliyeti ile hem kalan stok maliyeti hem de Yurt i\u00e7i sat\u0131\u015flar tutar\u0131 bulunabilmektedir.<\/p><p><span style=\"text-decoration: underline;\"><strong>D\u00f6nem sonu stok maliyeti =<\/strong><\/span> [(D\u00f6nem Ba\u015f\u0131 + D\u00f6nem i\u00e7i al\u0131\u015f miktar\u0131) \u2013 ( Sat\u0131lan mal Miktar\u0131)] * Birim stok maliyeti<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = ( 15 \u2013 5 ) * 42,5<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 425 TL<\/p><p>Ancak, Yurti\u00e7i sat\u0131\u015flar\u0131n hesaplanabilmesi i\u00e7in i\u015fletmenin kar marj\u0131n\u0131n biliniyor olmas\u0131 gerekmektedir.<\/p><p>Bilinmesi halinde Sat\u0131lan mal\u0131n maliyetine i\u015fletmenin kar marj\u0131 eklenmesi ile yurti\u00e7i sat\u0131\u015flar elde edilmektedir. \u00d6rne\u011fin bu i\u015fletmenin kar marj\u0131 % 15 olsun;<\/p><p><strong><span style=\"text-decoration: underline;\">Yurti\u00e7i Sat\u0131\u015flar =<\/span> <\/strong>Sat\u0131lan mal\u0131n Maliyeti * Kar Marj\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 212,5 * 1,15 ( 115\/100)<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 244,375 TL<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-699f847 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"699f847\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffcdba1\" data-id=\"ffcdba1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63ad9fa elementor-widget elementor-widget-heading\" data-id=\"63ad9fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2-\tHareketli Ortalama Maliyet Y\u00f6ntemi<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f018406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f018406\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b471bec\" data-id=\"b471bec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61d81c4 elementor-widget elementor-widget-text-editor\" data-id=\"61d81c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu y\u00f6ntemde her mal al\u0131\u015f\u0131 sonras\u0131 yeni bir birim maliyet hesaplanmaktad\u0131r. \u0130lerde bahsedece\u011fimiz s\u00fcrekli envanter y\u00f6nteminde bu maliyet y\u00f6ntemi uygulanmaktad\u0131r.<\/p><p>\u00d6rnek vermek gerekir ise :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f31860 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f31860\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a091d16\" data-id=\"a091d16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3987a3 elementor-widget elementor-widget-text-editor\" data-id=\"f3987a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td width=\"155\"><p>\u00a0<\/p><\/td><td width=\"155\"><p><strong>Mal miktar\u0131<\/strong><\/p><\/td><td width=\"142\"><p><strong>Birim Fiyat\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p><\/td><td width=\"152\"><p><strong>Tutar<\/strong><\/p><\/td><\/tr><tr><td width=\"155\"><p><strong>D\u00f6nem Ba\u015f\u0131 Stok<\/strong><\/p><\/td><td width=\"155\"><p>1.000\u00a0\u00a0<\/p><\/td><td width=\"142\"><p>2<\/p><\/td><td width=\"152\"><p>2.000 TL<\/p><\/td><\/tr><tr><td width=\"155\"><p><strong>I. Parti Al\u0131nan<\/strong><\/p><\/td><td width=\"155\"><p>1.500\u00a0<\/p><\/td><td width=\"142\"><p>3<\/p><\/td><td width=\"152\"><p>4.500 TL<\/p><\/td><\/tr><tr><td width=\"155\"><p><strong>Sat\u0131\u015f<\/strong><\/p><\/td><td width=\"155\"><p>1.750<\/p><\/td><td width=\"142\"><p>\u00a0<\/p><\/td><td width=\"152\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"155\"><p><strong>II. Parti Al\u0131nan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p><\/td><td width=\"155\"><p>1.750<\/p><\/td><td width=\"142\"><p>5<\/p><\/td><td width=\"152\"><p>6.000 TL<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a30f1fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a30f1fe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c1df872\" data-id=\"c1df872\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-430ce84 elementor-widget elementor-widget-text-editor\" data-id=\"430ce84\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>D\u00f6nem ba\u015f\u0131 ortalama birim maliyeti 2 TL dir.<\/p><p><span style=\"text-decoration: underline;\"><strong>\u0130lk parti al\u0131\u015f\u0131 sonras\u0131 birim maliyet =<\/strong><\/span> d\u00f6nem ba\u015f\u0131+ ilk al\u0131\u015f tutar\u0131 \/ d\u00f6nem ba\u015f\u0131 + ilk al\u0131\u015f miktar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 2000 + 4500 \/ 1000 + 1500<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 2,6 TL<\/p><p><span style=\"text-decoration: underline;\"><strong>Yap\u0131lan sat\u0131\u015f\u0131n maliyeti =<\/strong> <\/span>sat\u0131\u015f adedi * birim maliyet<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 1750 * 2,6<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 4.550 TL<\/p><p><span style=\"text-decoration: underline;\"><strong>Sat\u0131\u015f sonras\u0131 kalan stok miktar\u0131 =<\/strong><\/span> ( D\u00f6nem ba\u015f\u0131 + d\u00f6nem i\u00e7in al\u0131\u015f miktar\u0131 ) \u2013 Sat\u0131lan mal miktar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 2500 &#8211; 1750<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 750<\/p><p><span style=\"text-decoration: underline;\"><strong>Kalan stok tutar\u0131 =<\/strong><\/span> (d\u00f6nem ba\u015f\u0131 + D\u00f6nem i\u00e7i al\u0131\u015f tutar\u0131 ) \u2013 Sat\u0131\u015f Tutar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 6500 \u2013 4550<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 1.950 TL<\/p><p><strong>Kalan stok miktar ve tutar\u0131 gelecek sat\u0131\u015f i\u00e7in bir nevi d\u00f6nem ba\u015f\u0131 olacakt\u0131r.<\/strong><\/p><ol><li><span style=\"text-decoration: underline;\"><strong>Parti al\u0131\u015f\u0131 sonras\u0131 ortalama birim maliyet =<\/strong><\/span> ( Kalan Stok tutar\u0131 + II . Parti al\u0131\u015f tutar\u0131 ) \/ ( Kalan Stok adedi + II. Parti al\u0131\u015f adedi )<\/li><\/ol><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = (1950 + 6000) \/ ( 750 + 1200)<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 4,077 TL<\/p><p>Bu al\u0131\u015ftan sonraki yap\u0131lacak ilk sat\u0131\u015f da bu ortalama birim maliyet \u00fczerinden hesaplanacakt\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ff2c62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ff2c62\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a6d41c\" data-id=\"8a6d41c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb1b147 elementor-widget elementor-widget-heading\" data-id=\"cb1b147\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">15 Stoklar Ger\u00e7ek Parti Maliyeti Y\u00f6ntemi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0250311 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0250311\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f014a29\" data-id=\"f014a29\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5642d35 elementor-widget elementor-widget-text-editor\" data-id=\"5642d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu y\u00f6ntem de i\u015fletme farkl\u0131 zamanlarda al\u0131nan mallar\u0131n birim fiyatlar\u0131n\u0131n farkl\u0131l\u0131klar\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurarak birim maliyeti hesaplamaktad\u0131r. Yani yap\u0131lan mal sat\u0131\u015f\u0131 hangi tarihte al\u0131nm\u0131\u015f olan maldan yap\u0131lm\u0131\u015f ise o mal\u0131n birim maliyeti hesaba al\u0131nmaktad\u0131r.<\/p><p>\u015e\u00f6yle ki;<\/p><p>D\u00f6nem ba\u015f\u0131nda 300 adet mal 3 TL birim fiyatl\u0131<\/p><p>.. tarihte al\u0131nan 500 adet mal 2 TL fiyatl\u0131<\/p><p>400 adet mal sat\u0131\u015f\u0131 yap\u0131lm\u0131\u015f ve bu sat\u0131\u015f\u0131n 100 adeti d\u00f6nem ba\u015f\u0131ndaki maldan, kalan\u0131 da .. tarihli maldan yap\u0131lm\u0131\u015f ise;<\/p><p>Sat\u0131lan Mal maliyeti = (100 adet * 3 TL) + ( 300 adet * 2 TL )<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 900 TL olmaktad\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc03067 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc03067\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fb9e49\" data-id=\"9fb9e49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-232d18e elementor-widget elementor-widget-heading\" data-id=\"232d18e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">15 Stoklar Standart Maliyet \u0130le De\u011ferleme Y\u00f6ntemi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ea3cab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ea3cab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f32317\" data-id=\"5f32317\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4d6076 elementor-widget elementor-widget-text-editor\" data-id=\"d4d6076\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Bu y\u00f6ntemde yap\u0131lan stok sat\u0131\u015flar\u0131 veya \u00fcretim \u00e7\u0131k\u0131\u015flar\u0131 \u00f6nceden belirlenmi\u015f olan sabit bir birim maliyet \u00fczerinden hesaplanmaktad\u0131r.<\/li>\n<li>Ancak hesaplama sonras\u0131 mal\u0131n ger\u00e7ek sat\u0131\u015f maliyeti ile standart maliyet ile hesaplama sonras\u0131 maliyeti kar\u015f\u0131la\u015ft\u0131r\u0131lmaktad\u0131r. E\u011fer arada fark olu\u015fur ise stok maliyetlerini ger\u00e7ek durumlar\u0131na getirebilmek ad\u0131na aradaki fark\u0131 d\u00f6nem sonu kalan ve sat\u0131lan mal maliyeti aras\u0131nda da\u011f\u0131t\u0131lacakt\u0131r.<\/li>\n<li>Yukar\u0131da ger\u00e7ek parti maliyetini anlat\u0131rken verilen k\u0131sa \u00f6rnek \u00fczerinden gidilirse;<\/li>\n<\/ul>\n<p>D\u00f6nem ba\u015f\u0131nda 300 adet mal 3 TL birim fiyatl\u0131<\/p>\n<p>T1 tarihinde al\u0131nan 500 adet mal 2 TL fiyatl\u0131<\/p>\n<p>400 adet mal sat\u0131\u015f\u0131 yap\u0131lm\u0131\u015f ve bu sat\u0131\u015f\u0131n 100 adeti d\u00f6nem ba\u015f\u0131ndaki maldan, kalan\u0131 da T2 tarihli maldan yap\u0131lm\u0131\u015f ise;<\/p>\n<p>Standart maliyet y\u00f6ntemine g\u00f6re birim maliyet 3,5 TL al\u0131nacakt\u0131r.<\/p>\n<p>Standart maliyet y\u00f6ntemine g\u00f6re sat\u0131lan mal maliyeti = 400 * 3,5<\/p>\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; = 1400 TL<\/p>\n<ul>\n<li>Ancak, ger\u00e7ek parti maliyetinde sat\u0131lan mal maliyeti 900 TL olarak hesaplanm\u0131\u015ft\u0131r.<\/li>\n<li>Bu durumda standart maliyet ile de\u011ferleme y\u00f6ntemi ger\u00e7ek parti maliyeti y\u00f6nteminden 500 TL fazla sat\u0131\u015f maliyeti hesaplam\u0131\u015f olmaktad\u0131r.<\/li>\n<li>Standart maliyet tutar\u0131 ger\u00e7ek maliyet tutar\u0131ndan b\u00fcy\u00fck olmas\u0131 sebebi ile bu fark tutar\u0131 sat\u0131lan mal maliyetinden d\u00fc\u015f\u00fclmesi gerekmektedir.<\/li>\n<li>E\u011fer tam tersi olsayd\u0131 yani standart maliyet tutar\u0131 ger\u00e7ek maliyet tutar\u0131ndan k\u00fc\u00e7\u00fck olsa idi bu fark tutar\u0131 d\u00f6nem sonu stoklara eklenmektedir.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54e2165 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54e2165\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d3538\" data-id=\"09d3538\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afd92be elementor-button-info elementor-widget elementor-widget-button\" data-id=\"afd92be\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/BOB\u0130_FRS\/Modul6_Stoklar.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">15 Stoklar<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dad58c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dad58c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-79887b5\" data-id=\"79887b5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8b9e03 elementor-widget elementor-widget-docly_info_box\" data-id=\"e8b9e03\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img fetchpriority=\"high\" decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"131 Ortaklardan Alacaklar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                    <h3 class=\"com-title\"> 139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-) <\/h3>\r\n                                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7687740\" data-id=\"7687740\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db15311 elementor-widget elementor-widget-docly_info_box\" data-id=\"db15311\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme.png\" class=\"attachment-full size-full\" alt=\"150 \u0130lk Madde ve Malzeme Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/150-Ilk-Madde-ve-Malzeme-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/150-ilk-madde-ve-malzeme\/\" class=\"details-link\">\r\n                        150 \u0130lk Madde ve Malzeme Hesab\u0131 <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>15 Stoklar Hesap Grubu i\u015fletmenin \u00fcretiminde kullanmak, satmak veya t\u00fcketmek amac\u0131 ile elinde bulundurdu\u011fu varl\u0131klard\u0131r. Bunlar: ilk madde ve malzeme, yar\u0131 mamul, mamul, ticari mal, yan \u00fcr\u00fcn ve hurda durumundaki \u00fcr\u00fcn gibi bir y\u0131ldan az bir s\u00fcrede kullan\u0131lacak veya bir y\u0131l i\u00e7erisinde nakde \u00e7evrilmesi planlanm\u0131\u015f olan varl\u0131klard\u0131r. Stoklar hesap gurubu i\u00e7erisinde yer alan hesaplar: 150 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8127,"parent":5850,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8125","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>15 Stoklar - 15 Muhasebe Hesap Grubu - Stok Maliyeti Hesaplama - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"15 Stoklar hesap grubu konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc, F\u0130FO y\u00f6ntemi, L\u0130FO Y\u00f6ntemi, Ortalama Maliyet Y\u00f6ntemi, 15 muhasebe hesap grubu\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"15 Stoklar - 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