{"id":11662,"date":"2012-02-16T09:33:57","date_gmt":"2012-02-16T07:33:57","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=11662"},"modified":"2012-02-16T09:34:12","modified_gmt":"2012-02-16T07:34:12","slug":"gelin-butceyi-birlikte-hesaplayalim","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/gelin-butceyi-birlikte-hesaplayalim\/","title":{"rendered":"Gelin B\u00fct\u00e7eyi Birlikte Hesaplayal\u0131m"},"content":{"rendered":"<div>Bu incelemeyi birlikte daha kolay yapabilmemiz i\u00e7in \u00f6ncelikle bu blogda yay\u0131nlanm\u0131\u015f olan B\u00fct\u00e7e Dersi yaz\u0131m\u0131 okuman\u0131z\u0131 \u00f6neririm.<\/div>\n<div><\/div>\n<div><strong>B\u00fct\u00e7e Dengesi<\/strong>\u00a0=\u00a0<strong>B\u00fct\u00e7e Gelirleri<\/strong>\u00a0(vergi gelirleri + di\u011fer gelirler)\u00a0<strong>\u2013 B\u00fct\u00e7e giderleri<\/strong>(faiz d\u0131\u015f\u0131 giderler + faiz giderleri) Faiz d\u0131\u015f\u0131 giderler de personel giderleri, yat\u0131r\u0131m giderleri, di\u011fer cari giderler olarak s\u0131ralanabilir.<\/div>\n<div><strong>2012 y\u0131l\u0131n\u0131n Ocak ay\u0131 b\u00fct\u00e7e sonu\u00e7lar\u0131 \u015f\u00f6yle \u00f6zetlenebilir:<\/strong><\/div>\n<div>\nB\u00fct\u00e7e gelirleri = 28,1(vergi gelirleri: 23,5 + di\u011fer gelirler 4,6)<br \/>\nB\u00fct\u00e7e giderleri= 26,4 (faiz d\u0131\u015f\u0131 giderler: 21,0 + \u00a0faiz giderleri: 5,4)<\/div>\n<div>\u015eimdi bu b\u00fcy\u00fckl\u00fckleri yukar\u0131daki form\u00fcllerde yerlerine koyal\u0131m.<\/div>\n<div><\/div>\n<div><strong>B\u00fct\u00e7e dengesi<\/strong>\u00a0= (28,1 \u2013 26,4) =\u00a0<strong>1,7 milyar TL<\/strong><\/div>\n<div>Buna g\u00f6re 2012 y\u0131l\u0131 Ocak ay\u0131nda b\u00fct\u00e7e 1,7 milyar TL fazla vermi\u015f bulunmaktad\u0131r.<strong><\/strong><\/div>\n<div><\/div>\n<div>Faizler hari\u00e7 tutularak bak\u0131lan denge olan faiz d\u0131\u015f\u0131 b\u00fct\u00e7e dengesi de \u015f\u00f6yle hesaplan\u0131yor:<\/div>\n<div><strong>Faiz d\u0131\u015f\u0131 denge =<\/strong>\u00a0B\u00fct\u00e7e gelirleri \u2013 faiz d\u0131\u015f\u0131 giderler<\/div>\n<div>Yukar\u0131daki ilgili say\u0131lar\u0131 bu denklemde yerine koyarsak:<\/div>\n<div><\/div>\n<div><strong>Faiz d\u0131\u015f\u0131 denge<\/strong>\u00a0= (28,1 \u2013 21,0) =\u00a0<strong>7,1<\/strong>\u00a0<strong>milyar TL<\/strong><\/div>\n<div>Buna g\u00f6re faiz d\u0131\u015f\u0131 denge Ocak ay\u0131nda 7,1 milyar TL fazla vermi\u015ftir. Bir ba\u015fka ifadeyle b\u00fct\u00e7e gelirleri 21 milyar TL tutar\u0131ndaki faiz d\u0131\u015f\u0131 giderleri kar\u015f\u0131lad\u0131ktan sonra toplam 5,4 milyar TL\u2019lik faiz giderlerini de kar\u015f\u0131lam\u0131\u015f ve \u00fcste 1,7 milyar TL kalm\u0131\u015ft\u0131r. Bu da b\u00fct\u00e7e fazlas\u0131 olmu\u015ftur.<\/div>\n<div>Burada yer s\u0131k\u0131nt\u0131s\u0131 nedeniyle g\u00f6steremedi\u011fim birka\u00e7 konunun alt\u0131n\u0131 \u00e7izmemde yarar var:<\/div>\n<div>(1)\u00a0\u00a0\u00a0Ocak aylar\u0131 harcamalar\u0131n k\u0131s\u0131tl\u0131 oldu\u011fu aylard\u0131r. \u00c7\u00fcnk\u00fc ilk g\u00fcnlerde pek \u00e7ok \u00f6denek ya serbest b\u0131rak\u0131lmaz ya da s\u0131n\u0131rl\u0131 olarak serbest b\u0131rak\u0131l\u0131r, bu da harcamalar\u0131 frenler. Dolay\u0131s\u0131yla ikinci aydan itibaren b\u00fct\u00e7e bu kadar rahat g\u00f6r\u00fcnmeyebilir.<\/div>\n<div>(2)\u00a0\u00a0\u00a0Faiz giderleri ge\u00e7en y\u0131l\u0131n Ocak ay\u0131na g\u00f6re artm\u0131\u015ft\u0131r, \u00e7\u00fcnk\u00fc son iki ayda TL\u2019nin de\u011fer kayb\u0131na paralel olarak faizler y\u00fckselmi\u015ftir. \u00d6n\u00fcm\u00fczdeki aylarda faizler d\u00fc\u015ferse burada bir rahatlama olabilir.<\/div>\n<div>(3)\u00a0\u00a0\u00a0\u0130thalde al\u0131nan KDV ge\u00e7en y\u0131l\u0131n Ocak ay\u0131na g\u00f6re y\u00fczde 25 dolay\u0131nda art\u0131\u015f g\u00f6stermi\u015ftir. Bu da cari a\u00e7\u0131\u011f\u0131n h\u0131z kesip kesmedi\u011fi konusunda bir daha d\u00fc\u015f\u00fcnmemiz gerekti\u011fini g\u00f6stermektedir.<\/div>\n<div>(4)\u00a0\u00a0\u00a02 B ve m\u00fctekabiliyet yasalar\u0131 \u00e7\u0131karsa buradan gelecek gelirlerle bu y\u0131l da bir defaya mahsus gelirler elde ederek b\u00fct\u00e7eyi sa\u011flam tutmam\u0131z s\u00f6z konusu olabilir.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bu incelemeyi birlikte daha kolay yapabilmemiz i\u00e7in \u00f6ncelikle bu blogda yay\u0131nlanm\u0131\u015f olan B\u00fct\u00e7e Dersi yaz\u0131m\u0131 okuman\u0131z\u0131 \u00f6neririm. B\u00fct\u00e7e Dengesi\u00a0=\u00a0B\u00fct\u00e7e Gelirleri\u00a0(vergi gelirleri + di\u011fer gelirler)\u00a0\u2013 B\u00fct\u00e7e&hellip;<\/p>\n","protected":false},"author":12,"featured_media":917,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tumyazilar"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/11662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=11662"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/11662\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/917"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=11662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=11662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=11662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}