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Kriter: 0_inin mamuln zerinde resmen al1_mas1/al1_1yor olmas1 gerekir. Bu 1plak elle olabilecei gibi mamuln retildii makinenin operatrl (idaresi) biiminde de olabilir. 2. Kriter: 0_inin mamuln zerinde ne kadar al1_t11n1n (sre olarak: i_ilik saati vb.) llebilir olmas1 gerekir. Veya ka adet zerinde al1_t11n1n say1ca tespit edilebilmesi gerekir. 3. Kriter: Sz konusu i_ilik maliyetinin maliyetler iindeki pay1n1n ekonomik bak1mdan nemli veya anlaml1 olmas1 gerekir. Maliyetler iindeki pay1 ok ok kk olan bir i_ilik maliyetinin mamul baz1nda saptanmas1 gereksiz enerji ve zaman kayb1na neden olabilir. Yapt11m1z i_lerde astar yzn gememeli. Yapt11m1z i_in maliyeti faydas1ndan ok olmamal1d1r.bb b  b bbb6bB  .  6x  ,$D  0 @Direkt i_ilik ayr1m kriterleri:!!(H  0޽h ? ̙33___PPT10f+'D' = @B D' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*{%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*{D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*{D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*|%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*|D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*|+8+0+  +r `)(  >  6$?   CRET S0STEMLER0 0_letme derslerinden hat1rlad11m1z gibi bir ok cret sisteminden bahsedilebilir (Prim Esas1: Halsey, Rowan, Gannt, Taylor, Bedaux, Emerson, Ross vb.). Asl1nda btn hepsi temelde iki sisteme dayan1r. Bunlar: \ '&' & ''i ' $$8('(,,004488<<tr E    6! . E (& H  0޽h ? ̙33y___PPT10Y+D=' = @B +3 pH(  H H 6s   * CRET S0STEMLER0 0_letme derslerinden hat1rlad11m1z gibi bir ok cret sisteminden bahsedilebilir (Prim Esas1: Halsey, Rowan, Gannt, Taylor, Bedaux, Emerson, Ross vb.). Asl1nda btn hepsi temelde iki sisteme dayan1r. Bunlar: 1. Zaman Esas1: al1_1lan zaman (bu saat, gn, hafta vb. olabilir) ile birim cretin arp1m1 esas1na dayan1r. En yayg1n kullan1lan cret sistemidir. 2. Miktar Esas1: Fiilen retilen miktarlar ile birim cretin arp1m1 esas1na dayan1r.  Akord Esas1 ,  Para Ba_1 Esas1 da denir. d '&' & ''i ' $$8('(,,004488 <<<<=<<H   = 5r 5'   H 6+B#style.visibility<*H%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*H+  (   l   0A ??B0`] <  c $޽h ? f3"V+Nfy___PPT10Y+D=' = @B +LS $(  $j $ BA??PE01832_j $ BA??PE02002_ ^ $ <D ?? @0^VEREN 2 $ <ص ??>.  @0^GREN 2 $ B ??  ,$D 0 = BRT CRET  ( $ N ?? ,$D  0 vDSSK ve 0_sizlik Primi 0_veren Pay1## $ B ??P  ,$D  0 \NET CRET (Ele Geen)* ̙ ̙(  $ N ??  ,$D  0 vDSSK ve 0_sizlik Primi 0_gren Pay1##  $ N ?ff?  P ,$D  0 MGelir Vergisi Damga VergisiB  $ B?D?  ,$@ 0B  $ B?D?  ,$D 0b  $ <Z??. ,$@ 0b $ <??`^ ,$@ 0 $ < ??<,$ 0 8EMEK 2 $ < ??0~,$ 0 9CRET 2 $ TD9 ??? @@ ,$@ 0 d0VERG0 DA0RES0NE denirPR $ H???P ,$D 0 $ T$ ??? yA ,$@ 0 PSSK ya denirZR $ H???I  ,$D 0 $ BA??PE02002_ `,$D 0^2 $ 6??0^2 $ 6??  $ H?G*hH`I*h1?@  ,$D 0" $ H?G+*HʟI1?  | ,$D  0" $ H?G*HYI_1?| X ,$D 0 $ 6?1? ,$D 0H $ 0޽h ?O $$$$$$ $$$$$$ ̙33;>3>___PPT10>+TD;' = @B D;' = @BA?%,( < +O%,( < +D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<* $%(D' =-6B+checkerboard(across)*<3<* $D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<* $%(D' =-6B+checkerboard(across)*<3<* $D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<* $%(D' =-6B+checkerboard(across)*<3<* $D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* $%(D' =-6B+checkerboard(across)*<3<* $D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* $%(D' =-6B+checkerboard(across)*<3<* $D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B+checkerboard(across)*<3<*$++0+$x ++0+$x ++0+$x ++0+ $x ++0+ $x ++0+$x ++0+$x ++0+$x ++0+$x +   (" (  ( ( s * p,$D 0 ( s *p ,$D 0 ( s * ,$D 0p (  f-x1?` 8Brt cret: Normal al1_ma creti + Fazla al1_ma creti + 0kramiye... SSK Primi 0_i Pay1: Brt cret x % 14 SSK Primi 0_veren Pay1: Brt cret x Prim Oran1 (% 19,5 ile %25 aras1) 0_sizlik Sigortas1 i_i pay1: Brt cret x %1 0_sizlik Sigortas1 0_veren Pay1: Brt cret x %2 Gelir Vergisi: [ Brt cret (SSK Primi i_i pay1 + 0_sizlik Sigortas1 i_i pay1 ) ] x % 15 (dilim) Damga Vergisi: Brt cret x % 0,682 #'7'#'' & #'''& #  '  ' $&$ (#(('(('(,&,0#04"4H8'88'8<<<< << '#'' ( s *Tx  ncret bordrosu formlleri:,H ( 0޽h ? f3"V+Nf___PPT10+,Dh' = @B D#' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*(D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*(Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*(D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*(Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*(D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*(+g    , (  ,  , 6$N8PP  prnek: Brt creti 1.000 YTL olan bir i_i iin _u hesaplamalar yap1l1r (SSK i_veren primi %20 olarak al1nm1_t1r). SSK Primi: 0_veren Pay1 : 1.000 YTL x %20 = 200 YTL 0_i Pay1 : 1.000 YTL x %14 = 140 YTL 0_sizlik Primi: 0_veren Pay1 : 1.000 YTL x %2 = 20 YTL 0_i Pay1 : 1.000 YTL x %1 = 10 YTL Vergiler: Damga Vergisi : 1.000 YTL x %0,6 = 6 YTL Gelir Vergisi : 1.000 YTL  (140 YTL+ 10 YTL) = 850 YTL x %15 = 127,50 YTL t  P  N   Y # ''   '.' ' $$('(,&,0'04&4 8'8<&<'''  ' '' ' $$('(,,0'04&48'8<&<'' '  ' ''  ' $$('(,,0'04&4 8'8<&<###  ### #  ' $$('(,,0'0448'88#8<<#  # ##    F `  , *0 TB , c $D`TB , c $D`ZB , s *D  TB , c $D H , 0޽h ? ̙33y___PPT10Y+D=' = @B +(& O%G%,,0$(  0L   0#  `4 0 64x$  L0_inin 0_letmeye (0_verene) Maliyeti L& %'&  & 0 6x$ , >0_inin Eline Net Geecek Olan L '&   0 6@ux$ &  Brt cret J   '&   0 6Ѐx$ ,&  Brt cret J   '&   0 6R8&$  6(+) SSK Primi 0_veren Pay1 L '&   0 6R8$ &, 0(-) SSK Primi 0_i Pay1 L '&  0  0 6lT8$ L H(+) 0_sizlik Sigortas1 0_veren Pay1 L$ #'&  *  0 6V8$ ,L B(-) 0_sizlik Sigortas1 0_i pay1 L!  '&    0 6<.8L$  f 6 &  <  0 6D8$ L, $(-) Gelir Vergisi (-) Damga Vergisi |x ''        0 6,8r $   60_inin 0_letmeye Maliyeti J '&  $ 0 68$ r ,  >0_inin Eline Net Geecek Olan J '&  N @ r  0 @ r  0 64$ r  f 6 &  Z 0 s *@ r N @ r  0 @ r  0 6\ dr  e 6 &  Z 0 s *@ r z 0 6L   Yukar1da yerlerine koyduumuzda a_a1daki sonular1 elde ederiz.bA ' & @'    L ~  0# 4 0 6~ $  L0_inin 0_letmeye (0_verene) Maliyeti L& %'&  & 0 6H#$ ~ , >0_inin Eline Net Geecek Olan L '&   0 6H.$   1.000 YTLR ''     0 69$ ,  1.000 YTL r  '' &    0 6PE$ 7  (+) 200 YTL r  '' &    0 6DS$ ,7  (-) 140 YTLR''     0 6ha7$   (+) 20 YTL r  '' &    0 6k$ 7, (-) 10 YTLR''     0 6|y$ ] f 6 &  v  0 6i $ ,] (-) 127.5YTL (-) 6 YTL x''  ''   !0 6q $   1.220 YTLR ''     "0 6(r $ ,  716.50 YTLx ''  '  N ]@  #0 ]@  $0 6s ]$  f 6 &  Z %0 s *]@ |N @ ] &0 @ ] '0 6 \ ]d N   Z (0 s *@ ]LB )0 c $D`  `LB *0 c $Dp`pLB +0 c $D`LB ,0 c $D@ @ H 0 0޽h ? ̙33y___PPT10Y+D=' = @B +J 8(  8XB 8 0Do  8 < ??,$ 0 @0^VEREN 2 8 <t ??>. ,$ 0 @0^GREN 2 8 B̞ ??P ,$ 0 = BRT CRET  ( 8 N( ??P,$  0 vDSSK ve 0_sizlik Primi 0_veren Pay1## 8 B ??  ,$  0 \NET CRET (Ele Geen)* ̙ ̙( 8 NȬ ??P ,$  0 vDSSK ve 0_sizlik Primi 0_gren Pay1##  8 N ?ff?  ,$  0 MGelir Vergisi Damga VergisiB  8 B?D?PP,$ 0B  8 B?D?  ,$ 0  8 TH ???&,$ 0 d0VERG0 DA0RES0NE denirPR  8 H???W0,$ 0 8 T ???'@,$ 0 PSSK ya denirZR 8 H??? P1,$ 0 8 BA??PE02002_0 `,$ 0 8 H?GHKI1?  ,$ 0" 8 B?HI1?@,$  0" 8 B?HI?1? @p,$ 0 8 6?1?  ,$ 0 8 s * P J,$D 0 A 1.000 YTL 2  8 s * p,$D 0 A220 YTL(2 8 s *  z,$D 0 C 716,5 YTL (2  8 s *  @ ,$D 0 C 133,5 YTL (2  8 s *L p p,$D 0 A150 YTL(22 8 6 0 ,$D  0 73612 8 6  ` ,$D 0 73602 8 6  ,$D 0 73352 8 6 ,$D 0 E730& XB 8 0Do2 8 6 p  ,$D 0 I720/730& H 8 0޽h ?O 8 88888888888 ̙3300___PPT10p0+LwD$.' = @B D-' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*8D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*8+0+0+8  ++0+8  ++0+8  ++0+8  ++0+8  ++0+8  ++0+8  ++0+8  ++0+8  ++0+8  +  ,$<(  < < 0P 'P $retim departman1nda al1_an bu i_iye (direkt i_i) denecek cret iin yap1lacak yevmiye kayd1 (7/A seenei) :$s0 2sH < 0޽h ? 33___PPT10i.+D=' = @B +7  NF @(  @ @ 0lS 3 |  n 720 D0REKT 0^0L0K G0DERLER0 730 GENEL RET0M G0DERLER0 335 PERSONELE BORLAR 360 DENECEK VERG0 VE FONLAR 361 DENECEK SOS.GV. 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