{"id":458,"date":"2012-09-30T14:41:37","date_gmt":"2012-09-30T11:41:37","guid":{"rendered":"http:\/\/aslantozcan.com\/?p=458"},"modified":"2014-10-28T00:21:23","modified_gmt":"2014-10-27T22:21:23","slug":"butce-ve-satis-butcesi","status":"publish","type":"post","link":"https:\/\/aslantozcan.com\/?p=458","title":{"rendered":"B\u00fct\u00e7e ve sat\u0131\u015f b\u00fct\u00e7esi…"},"content":{"rendered":"

I. B\u00fct\u00e7e<\/strong><\/p>\n

B\u00fct\u00e7e y\u0131ll\u0131k sat\u0131\u015f, maliyet ve karlar\u0131n ne olaca\u011f\u0131n\u0131 \u00f6ng\u00f6rmeye yarayan ara\u00e7t\u0131r. Gelecek faaliyet d\u00f6nemi i\u00e7in, i\u015fletmenin ama\u00e7lar\u0131na, hedeflerine ve i\u015fletme politikalar\u0131na uygun olarak i\u015fletme y\u00f6netimi taraf\u0131ndan haz\u0131rlanan gelecek d\u00f6nem faaliyetlerini ve sonu\u00e7lar\u0131n\u0131 parasal ve say\u0131sal olarak ifade eden raporlara b\u00fct\u00e7e denir. \u0130\u015fletmelerin planlamalar\u0131n\u0131 do\u011fru yapabilmeleri i\u00e7in b\u00fct\u00e7elerini ortaya koymalar\u0131 gerekmektedir. Haz\u0131rlanan b\u00fct\u00e7eyle birlikte ama\u00e7lar ve hedefler tespit edilmelidir. B\u00fct\u00e7e yap\u0131l\u0131rken bir \u00f6nceki b\u00fct\u00e7enin sonu\u00e7lar\u0131 g\u00f6zden ge\u00e7irilmeli ve hedeflenen durum ile fiili durum aras\u0131ndaki sapmalar ve bu sapmalar\u0131n nedenleri tespit edilmelidir.<\/p>\n

Yeni b\u00fct\u00e7ede ge\u00e7mi\u015fte ortaya \u00e7\u0131kan olumsuzluklar\u0131n giderilmesi i\u00e7in gerekli d\u00fczeltmeler yap\u0131labilir. Bu d\u00fczeltmeler ileriye y\u00f6nelik olarak \u00f6nlem alabilmeyi sa\u011flar. Bu sebeple daha ger\u00e7ek\u00e7i b\u00fct\u00e7e yapabilenler daha ak\u0131lc\u0131 ve sa\u011fl\u0131kl\u0131 sonu\u00e7lar elde edebilirler. \u00c7\u00fcnk\u00fc b\u00fct\u00e7e mevcut olanaklarla neler yap\u0131labilece\u011fi hakk\u0131ndaki d\u00fc\u015f\u00fcncelerin k\u00e2\u011f\u0131da aktar\u0131lmas\u0131na yard\u0131mc\u0131 olur. Planlama s\u0131ras\u0131nda en do\u011fru ve verimli yolu g\u00f6sterir. B\u00fct\u00e7e hedeflere ula\u015fmak i\u00e7in ilerlenen yolda ayn\u0131 zamanda nelere katlan\u0131laca\u011f\u0131n\u0131 da g\u00f6sterir, i\u015fletmenin sahip oldu\u011fu kaynaklar\u0131 en etkili \u015fekilde kullanma olana\u011f\u0131 yaratarak y\u00f6netimin sa\u011fl\u0131kl\u0131 ve do\u011fru kararlar verebilmesine yard\u0131mc\u0131 olur. Belirli d\u00f6nemlerle gelir ve giderlerin s\u00fcrekli kontrol alt\u0131nda tutulmas\u0131 b\u00fct\u00e7e kontrol\u00fcne yard\u0131mc\u0131 olur ve durum tespitinin do\u011fru yap\u0131lmas\u0131n\u0131 sa\u011flar.<\/p>\n

II. Sat\u0131\u015f B\u00fct\u00e7esi<\/strong><\/p>\n

Genel b\u00fct\u00e7eye ba\u011fl\u0131 olarak yap\u0131lan bir sat\u0131\u015f b\u00fct\u00e7esi olas\u0131 sat\u0131\u015flarla bunlar i\u00e7in katlan\u0131lmas\u0131 zorunlu olan gider kalemlerinden olu\u015fmaktad\u0131r. Sat\u0131\u015f b\u00fct\u00e7esinin temeli sat\u0131\u015f ve maliyet tahminine dayand\u0131\u011f\u0131 halde i\u00e7erik ve bi\u00e7im olarak genel b\u00fct\u00e7eye g\u00f6re fazla bir de\u011fi\u015fiklik g\u00f6stermemektedir.<\/p>\n

III. Sat\u0131\u015f B\u00fct\u00e7elerinin D\u00fczenlenmesinde Dikkat Edilmesi Gereken Hususlar<\/strong><\/p>\n

\u2022 B\u00fct\u00e7eler ge\u00e7mi\u015f d\u00f6nem sonu\u00e7lar\u0131ndan yararlan\u0131larak ileriye y\u00f6nelik tahmin esas\u0131na g\u00f6re\u00a0\u00a0d\u00fczenlenmelidirler.<\/p>\n

\u2022 Sat\u0131\u015f b\u00fct\u00e7esi d\u00fczenlenirken \u00f6ncelikle bak\u0131lmas\u0131 gereken yer sat\u0131\u015flar\u0131n mevcut durumudur.<\/p>\n

\u2022 Sat\u0131\u015f b\u00fct\u00e7esi i\u015fletmenin \u015fartlar\u0131na uygun olarak haz\u0131rlanmal\u0131d\u0131r.<\/p>\n

\u2022 B\u00fct\u00e7eler belirli bir d\u00f6nem i\u00e7in d\u00fczenlenmeli bu nedenle b\u00fct\u00e7edeki hedef ve kriterler bu zaman s\u00fcrecine yay\u0131lmaya \u00e7al\u0131\u015f\u0131lmal\u0131d\u0131r.<\/p>\n

\u2022 B\u00fct\u00e7e sistemi ile muhasebe sistemi aras\u0131nda sa\u011fl\u0131kl\u0131 koordinasyon kurulmal\u0131 ve ayl\u0131k olarak b\u00fct\u00e7e verileri ile muhasebe verileri kar\u015f\u0131la\u015ft\u0131rmak suretiyle kontrol edilmelidir.<\/p>\n

\u2022 B\u00fct\u00e7e kalemleri ilgililer taraf\u0131ndan i\u015fletmenin elde etti\u011fi fiili sonu\u00e7lar\u0131na g\u00f6re devaml\u0131 izlenebilmeye\u00a0olanak tan\u0131yacak \u015fekilde d\u00fczenlenmelidir.<\/p>\n

\u2022 B\u00fct\u00e7e haz\u0131rlan\u0131rken kaynaklar\u0131n maddi de\u011feri kestirilmeli ve b\u00fct\u00e7e d\u00f6nemi ile ilgili tahmini kur, enflasyon\u00a0oran\u0131, parite \u00e7al\u0131\u015fmas\u0131 yap\u0131lmal\u0131d\u0131r.<\/p>\n

\u2022 B\u00fct\u00e7e haz\u0131rlanmas\u0131 genellikle Kas\u0131m ve Aral\u0131k ay\u0131nda ba\u015flar. En ge\u00e7 31\/12\/… tarihin de y\u00f6netim kurulu<\/p>\n

onay\u0131 al\u0131nm\u0131\u015f ve temize \u00e7ekilmi\u015f olarak ilgili birimlere da\u011f\u0131t\u0131m\u0131 yap\u0131l\u0131r.<\/p>\n

Kaynak: Telli Yamamoto-\u00c7etin Suvaro\u011flu\/Sat\u0131\u015f\u00e7\u0131 Olmak.<\/p>\n","protected":false},"excerpt":{"rendered":"

I. B\u00fct\u00e7e B\u00fct\u00e7e y\u0131ll\u0131k sat\u0131\u015f, maliyet ve karlar\u0131n ne olaca\u011f\u0131n\u0131 \u00f6ng\u00f6rmeye yarayan ara\u00e7t\u0131r. Gelecek faaliyet d\u00f6nemi i\u00e7in, i\u015fletmenin ama\u00e7lar\u0131na, hedeflerine ve i\u015fletme politikalar\u0131na uygun olarak i\u015fletme y\u00f6netimi taraf\u0131ndan haz\u0131rlanan gelecek d\u00f6nem faaliyetlerini ve sonu\u00e7lar\u0131n\u0131 parasal ve say\u0131sal olarak ifade eden raporlara b\u00fct\u00e7e denir. \u0130\u015fletmelerin planlamalar\u0131n\u0131 do\u011fru yapabilmeleri i\u00e7in b\u00fct\u00e7elerini ortaya koymalar\u0131 gerekmektedir. Haz\u0131rlanan b\u00fct\u00e7eyle birlikte […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/aslantozcan.com\/index.php?rest_route=\/wp\/v2\/posts\/458"}],"collection":[{"href":"https:\/\/aslantozcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aslantozcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aslantozcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aslantozcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=458"}],"version-history":[{"count":3,"href":"https:\/\/aslantozcan.com\/index.php?rest_route=\/wp\/v2\/posts\/458\/revisions"}],"predecessor-version":[{"id":751,"href":"https:\/\/aslantozcan.com\/index.php?rest_route=\/wp\/v2\/posts\/458\/revisions\/751"}],"wp:attachment":[{"href":"https:\/\/aslantozcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aslantozcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aslantozcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}