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SAFHA(    H7 III. SAFHA(    I8:M0KTAR DENGES0 (tm safhalar)(   K:L;$Burada Problem ^u:M<$0E^ DEER B0R0M KAVRAMI ? N=P?Tutar Dengesi (Maliyet) "LZET Safha Maliyet Sisteminin 0_leyi_i&'#& O> RD|iSCVEWFZJTBUA[IXH\KYG_M.0K0 SAFHALI B0R RNEK :`NaObPcQdReSfTgUhViWjXkY]L*SAFHA MAL0YET S0STEM0 Ortalama Yntemi FIFO Yntemi  lZLBU 0K0 YNTEM DE NERDEN IKTI ^0MD0 ?''(` ^ayet SAFHA larda DBYMS var ise Safha Maliyet Sisteminde bir sorunla kar_1la_1r1z; Oda DBYMS nin nas1l dikkate al1naca1 ve deerlenecei sorunu... 0_te ORTALAMA ve FIFO dediimiz yntemler bu sorunumuza zm getirmektedir. Safhada DBYMS yok ise bu iki yntem aras1ndaki fark ortadan kalkar !41ZE, J zgxfr`n\o] tb saucvdwe}j"HAFTAYA DEV0N0Z:`PROBLEM 7.1 ile 7.8 aras1ndaki tm problemler...11/ %. / {   ` 33` Sf3f` 33g` f` www3PP` ZXdbmo` \ғ3y`Ӣ` 3f3ff` 3f3FKf` hk]wwwfܹ` ff>>\`Y{ff` R>&- {p_/̴>?" dd@,|?" dd@   " @ ` n?" dd@   @@``PR    @ ` ` p>> (    6, " `}  r>As1l ba_l1k stili iin t1klat1n    0 " `  As1l metin stillerini dzenlemek iin t1klat1n 0kinci dzey nc dzey Drdnc dzey Be_inci dzey/   f  0T1 "^ `  X*  0Xs "^   Z*  0 "^ `  Z*H  0޽h ? 3380___PPT10.;+* $Varsay1lan Tasar1mr 0 H(  H H 0 P   0 P*   H 0     R*  d H c $ ?   H 0  0  As1l metin stillerini dzenlemek iin t1klat1n 0kinci dzey nc dzey Drdnc dzey Be_inci dzey/   f H 68 _P   P*   H 6` _   R*  H H 0޽h ? 3380___PPT10.O=0N   \(   x  c $4zp    c $n P0 <$D 0  H  0޽h ? ̙33___PPT10r.+WZD' = @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<* =e%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<* =eD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<* =eD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* e%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<* eD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<* e+8+0+ n +y.    (    s * ,$D  0x  c $n  x  c $tn    n   Bn))? 0,$D  0 L0lkretim (2   Bn))? P ,$D  0 <Lise(2  B(n))? ,$D  0 B niversite (2   Bn))?  ,$D  0 B Yk.Lisans (2    s *! ,$D  0   s *!P  ,$D   0   s *! PP ,$D  0   0n,$D  0 7% 100 2   0Dn,$D   0 7% 100 2  0ĺn ` ,$D   0 7% 100 2H  0޽h ? 33 $$___PPT10#+'D@"' = @B D!' = @BA?%,( < +O%,( < +D' =%(D' =%(DE' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DE' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B%strips(downRight)*<3<* D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B%strips(downRight)*<3<* D' =%(D' =%(DE' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B%strips(downRight)*<3<* D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DE' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B%strips(downRight)*<3<* D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B%strips(downRight)*<3<* ++0+n ++0+n ++0+n ++0+n ++0+ n ++0+ n ++0+n +M  @h(  ~  s *n `}  n   s *|n `<$D 0 n H  0޽h ? ̙33___PPT10.+WZD' = @B DP' = @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<*+S%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*+SD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*+SD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Sx%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*SxD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*SxD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*x%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*xD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*xD{' =%(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+n +C  5 VNP!(     Znxaxa ?  n H  0޽h ? FAy___PPT10Y+D=' = @B ++  5 x`#(  X  0RB  <Ԕ?V9V,$D 0   Z nxaxa ?  n X  Nngֳgֳ?,$D 0 DMM D0M G0M" 0( 2 J    (  Nngֳgֳ?s m,$D 0 vSipari_ 100& 0( 2    N"ngֳgֳ? 8,$D 0 ]TMM"0( 2   N!ngֳgֳ?<,$D  0 ]SMM"0( 2 Zl :I ":I,$D 0B  6Ԕ?:I,$D 0B  6Ԕ?:I,$D 0B  6Ԕ?:GI,$D  0Zl Y   #Y ,$D 0B   6o?Y  ,$D 0B  6o?  ,$D  0B  6o?  ,$D  0  ZPTngֳgֳ?"`D>  &Sipari_ Maliyetleme"0( 2 <  Nigֳgֳ? ,$D 0 Sipari_ 101& 0( 2 *  <  Nigֳgֳ?v p,$D 0 Sipari_ 102& 0( 2 *  H  0޽h ? FA___PPT10+t^D' = @B D>' = @BA?%,( < +O%,( < +Du' =%(%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B'blinds(horizontal)*<3<* D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*"%(D' =-o6Bdissolve*<3<*"D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D' =%( D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*#%(D' =-o6Bdissolve*<3<*#D' =%( DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*D' =%( DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B'blinds(horizontal)*<3<* D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<3<*+P+0+ i ++0+i ++0+i ++0+i ++0+i ++0+i +.<  5 nfp"0D(  DX )D 0RX (D 0 R 'D s *  <,$D 0B D 6Ԕ?q   ` ,$D 0B D 6Ԕ?   p,$D 0Zl g v 0D gv,$D 0B D 6Ԕ?g v ,$D 0B D 6Ԕ?g v ,$D 0B D 6Ԕ?g v,$D 0dB  D <Ԕ?V9V^B  D 6o?Y   D  Zixaxa ?  i $  D N, igֳgֳ? DMM D0M G0M" 0( 2 J     D N%igֳgֳ?s m vSipari_ 100& 0( 2   D N)igֳgֳ? 8 ]TMM"0( 2  D N.igֳgֳ?< ]SMM"0( 2  D N1igֳgֳ? 1 z ,$D 0 gSafha A&0( 2  D N5igֳgֳ? 1 ,$D 0 gSafha B&0( 2  D N9igֳgֳ?1 ,$D 0 gSafha C&0( 2 ^B D 6o? ^B D 6o?  D ZHDigֳgֳ?"` E? kSafha Maliyetleme"0( 2  D Z@Higֳgֳ?"`D>  &Sipari_ Maliyetleme"0( 2 X D NLigֳgֳ? ,$D 0 DMM D0M G0M" 0( 2 J      D NQigֳgֳ?  Sipari_ 101& 0( 2 *   !D NhUigֳgֳ?v p Sipari_ 102& 0( 2 *  B #D <Ԕ?9,$D  0B $D 6o?P ,$D  0 %D N@[igֳgֳ? 8,$D  0 ]TMM"0( 2  &D N|;igֳgֳ?<,$D  0 ]SMM"0( 2 ^B -D 6Ԕ?:I^B .D 6Ԕ?:I^B /D 6Ԕ?G:IH D 0޽h ? FAT"L"___PPT10,"+0 "D ' = @B D{ ' = @BA?%,( < +O%,( < +D' =%(%(D' =%(DP' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =-6B#blinds(vertical)*<3<*DD' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*0D%(D' =-o6Bdissolve*<3<*0DD' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*'D%(D' =-o6Bdissolve*<3<*'DD' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =-o6Bdissolve*<3<*DD' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =-o6Bdissolve*<3<*DD' =%( D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =-o6Bdissolve*<3<*DD' =%( D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =-o6Bdissolve*<3<*DD' =%( D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =-o6Bdissolve*<3<*DD' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*$D%(D' =-o6Bdissolve*<3<*$DD' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%D%(D' =-o6Bdissolve*<3<*%DD' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*#D%(D' =-o6Bdissolve*<3<*#DD' =%(|D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*&D%(D' =-o6Bdissolve*<3<*&D+P+0+Dd ++0+Dd ++0+Dd ++0+Dd ++0+%Dd ++0+&Dd +-  0h(  0~ 0 s * `}    0 s *U `<$D 0  H 0 0޽h ? ̙33++___PPT10+.+xaD,+' = @B D*' = @BA?%,( < +O%,( < +D*' =%(%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0!%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0!D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0!D#' =%( D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0!C%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0!CD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0!CD#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0Cg%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0CgD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0CgD#' =%(LD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0g}%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0g}D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0g}D#' =%('D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0}%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0}D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0}D#' =%(0D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0D#' =%(:D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0D#' =%(\DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0D#' =%( ND' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*07%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*07D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*07D#' =%(WD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*08l%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*08lD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*08l+8+0+0 +H)   0 4I (  4 4 H8#d ?"``,$@ 0 F DMM&0x,B 4 Hd ?"0p,$D 0 r2SAFHA MAL0YETLEME YNTEM0$0 4 H8d ?"`` ,$@ 0 J D0M&0x 4 H'd ?" ` ,$@ 0 J G0M&0xB 4 6|df  DI. SAFHA 0 B 4 6d    E II. 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SAFHA 0 B 8 6d    E II. SAFHA 0   8 s *o` ,$D 0  8 s *o`  ,$D 0  8 s *o`  ,$D 0  8 s *o` ,$D 0  8 0o ` p ,$D  0 8 0o` p ,$D 02 8 <x+d  FI de tamamlan1p II ye gnderilen$$$  2 8 61d p  ;% 100LB 8 c $DZ 8 Bvd޽h @ ?o88 888 888 888 888 8888 ̙33 e]P@(  @ @ H -d ?"``,$@ 0 F DMM&0x,B @ H~d ?"0p,$D 0 r2SAFHA MAL0YETLEME YNTEM0$0 @ Hd ?"`` ,$@ 0 J D0M&0x @ Hdd ?" ` ,$@ 0 J G0M&0xB @ 6,df  DI. SAFHA 0 B @ 6d    E II. SAFHA 0  @ s *o` ,$ 0  @ s *o`  ,$ 0  @ s *o`  ,$ 0  @ s *o` ,$ 0  @ 0o ` p ,$  0  @ 0o` p ,$ 02 @ <,d  FI de tamamlan1p II ye gnderilen$$$  2 @ <d  JII de tamamlan1p sat1_a gnderilen&&2 @ 6xd p  ;% 1002 @ 6XdP p  ;% 100LB @ c $DLB @ c $D  B @ 6d3330  DDEPO$0Z @ Bvd޽h @ ?o@@@@@ @@@ @@@ @@@ @@@ @ ̙33) `<(  <X < 0`  < H6d ?"``,$@ 0 F DMM&0x,B < H:d ?"0p,$D 0 r2SAFHA MAL0YETLEME YNTEM0$0 < Hd ?"`` ,$@ 0 J D0M&0x < H+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<*I%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*ID' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*ID' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*i%(D' =-6B+checkerboard(across)*<3<*iD' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*C%(D' =-6B+checkerboard(across)*<3<*CD' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*9%(D' =-6B+checkerboard(across)*<3<*9D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*A%(D' =-6B+checkerboard(across)*<3<*A++0+Z ++0+Z ++0+CZ ++0+IZ +fq //+9m/(  XB  0DԔ`RB  s *D8c pRB  s *D8cpRB  s *D8c@@p  HwZ ?"@`@ @Ocak 0 2   H{Z ?"@`  H ^ubat"0(2   HZ ?"@` BMart"0(2   HtZ ?"   CZAMAN"0(2   TZ ?" @  TZ ?"   HZ ?"s  N Ocak Dnemi & 0(2    HZ ?"`   \^ubat Dnemi &0(2 x  BdZ ?"pp0 ,$D  0  DMM D0M +G0M DN.MAL. +DBYMSM DN.YK.MAL. -DSYMSM MM"D0xD ~B  HD?"@A~B  HD?"/ 0 ~B  HD?"OPB  HZ?"Pp@,$D 0 GI.SAFHA$0  BZ ?"p0 ,$D  0 NCEK0 SAFHA DMM D0M +G0M DN.MAL. +DBYMSM DN.YK.MAL. -DSYMSM MM +DBMSM SHMM -DSMSM SMM"n0xn B  ND?"O0@PB  ND?"/ 0@0 B  ND?" 0@ B  ND?" 0@ B  ND?"?0@@B  HZ?"P@,$D 0 HII.SAFHA$ 0  !  l0e0e    BCDE@F  @  V 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||-*TpxyJ4  @     S"0 ,$D  0~ ' BZ ?"p 00 ,$@ 0  DMM D0M +G0M DN.MAL. +DBYMSM DN.YK.MAL. -DSYMSM MM"G0xG B ( HD?"@ A,$@ 0B ) HD?"/ 0 ,$@ 0B * HD?"O P,$@ 0B + H0Z?"P 0@,$@ 0 GI.SAFHA$0 , BЭZ ?"p`0 ,$@ 0 NCEK0 SAFHA DMM D0M +G0M DN.MAL. +DBYMSM DN.YK.MAL. -DSYMSM MM +DBMSM SHMM -DSMSM SMM"n0xn B - ND?"OP,$@ 0B . ND?"/ 0 ,$@ 0B / ND?"  ,$@ 0B 0 ND?"  ,$@ 0B 1 ND?"?@,$@ 0B 2 HZ?"P`@,$@ 0 HII.SAFHA$ 0  4  l0e0e    BCDE@F  @  V 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||-*TpxyJ4  @     S"  ,$D 0 5  0e0e    BCDEFL @  Ԕ 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||115 Fp37V 05k)\:5h_~}hRjjf{a+:aB/l#$@                S" ,$D! 0 6  0e0e    BCDEFL @  Ԕ 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||115 Fp37V 05k)\:5h_~}hRjjf{a+:aB/l#$@                S" ,$D  0B 8 ND?" ` B 9 ZD8c?"  ,$D" 0Z  Bvd޽h @ ? ̙33AA___PPT10@+g}&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' =%(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' =%(DX' =A@BBB B0B%(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' =%(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' =%(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' =%( 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' =%(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' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =-6B+checkerboard(across)*<3<*0D' =%(|DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*1%(D' =-6B+checkerboard(across)*<3<*1D' =%(pDX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*2%(D' =-6B+checkerboard(across)*<3<*2D' =%(dDK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-6B+checkerboard(across)*<3<*4D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*6%(D' =-6B+checkerboard(across)*<3<*6D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*5%(D' =-6B+checkerboard(across)*<3<*5D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*9%(D' =-6B+checkerboard(across)*<3<*9++0+Z ++0+Z ++0+Z ++0+Z ++0+'Z ++0++Z ++0+,Z ++0+2Z +® ]FUF89E(  XB  0DԔ`RB  s *D8c pRB  s *D8cpRB  s *D8c@@p  H8Z ?"@`@ @Ocak 0 2   HhZ ?"@`  H ^ubat"0(2   H$Z ?"@` BMart"0(2   HZ ?"   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 `DBYMS + D0B   @`   6@S?0 ` ^1kan Miktar   @`   6S?`0  I= @`   6,S?` T Giren Miktar   @``B   0o ?```B  0o ?  `B  0o ?``B  0o ?``B  0o ?`0 ``B  0o ? `B  0o ?0 ```B  0o ? `B  0o ? 0 `B  0o ?0  H  0޽h ? 33___PPT10+ojD|' = @B D7' = @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<*+    Ww (  r  S (S `}  S   `  G #"` ,$D 0 < 6GS?0 `  l&D0T + DSYMS + F0RE @` ; 6LS?`0  I= @` : 6HK?`  `DBYMS + D0B   @`   6M?0 ` ^D0T + DSYMS   @`   6P\?0 ` I= @`  6d?` `DBYMS + D0B   @`  6?0 ` ^1kan Miktar   @`  6?`0  I= @`  6?` T Giren Miktar   @``B  0o ?```B  0o ?  `B  0o ?``B  0o ?``B # 0o ?`0 ``B $ 0o ?``B % 0o ?0 ```B ( 0o ?``B * 0o ?` `B . 0o ?` `B 6 0o ? 0 `B 8 0o ?0  H  0޽h ? 33___PPT10+ D|' = @B D7' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*G%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*GD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*G+%  $=(  x  c $ `}    r `  # #"`   6#?0 `  l&D0T + DSYMS + F0RE @`  68,?`0  I= @`  6-?`  `DBYMS + D0B   @`  6ă?0 ` ^D0T + DSYMS   @`  64?0 ` I= @`   6<?` `DBYMS + D0B   @`   6?0 ` ^1kan Miktar   @`   6x?`0  I= @`   6Ȁ?` T Giren Miktar   @``B   0o ?```B  0o ?  `B  0o ?``B  0o ?``B  0o ?`0 ``B  0o ?``B  0o ?0 ```B  0o ?``B  0o ?` `B  0o ?` `B  0o ? 0 `B  0o ?0    6@  <DBYMST^2  6o d "@ <ZG8LHwI8L) P  j $ Be;G2HJI\   ;H  0޽h ?  " 33  og$(  x  c $Ȱ `}    r `  # #"`   6?0 `  l&D0T + DSYMS + F0RE @`  64?`0  I= @`  6X?`  `DBYMS + D0B   @`  6?0 ` ^D0T + DSYMS   @`  6|?0 ` I= @`   6?` `DBYMS + D0B   @`   6ԝ?0 ` ^1kan Miktar   @`   6إ?`0  I= @`   6?` T Giren Miktar   @``B   0o ?```B  0o ?  `B  0o ?``B  0o ?``B  0o ?`0 ``B  0o ?``B  0o ?0 ```B  0o ?``B  0o ?` `B  0o ?` `B  0o ? 0 `B  0o ?0    6    @ D0BT  6L  <DBYMST^2  6o d !@ <ZGΕHwIΕ) P  d "@ <ZG8LHwI8L) P  X # 0e; .  j $ Be;G2HJI\   ;H  0޽h ?/@ ! " 33k  "$C(  x  c $? `}    r `  # #"`   6?0 `  l&D0T + DSYMS + F0RE @`  6x7?`0  I= @`  6`?`  `DBYMS + D0B   @`  64?0 ` ^D0T + DSYMS   @`  6$?0 ` I= @`   6%?` `DBYMS + D0B   @`   6dh?0 ` ^1kan Miktar   @`   6p?`0  I= @`   6Pr?` T Giren Miktar   @``B   0o ?```B  0o ?  `B  0o ?``B  0o ?``B  0o ?`0 ``B  0o ?``B  0o ?0 ```B  0o ?``B  0o ?` `B  0o ?` `B  0o ? 0 `B  0o ?0    61   LNORMAL F0RE  ^2  6o  d @ <ZGEHI?IE)    6t4    @ D0BT  67  <DBYMST^2  6o d !@ <ZGΕHwIΕ) P  d "@ <ZG8LHwI8L) P  X # 0e; .  j $ Be;G2HJI\   ;H  0޽h ??` ! " 33  c[$$k(  x  c $ `}    r `  # #"`   6T'?0 `  l&D0T + DSYMS + F0RE @`  6/?`0  I= @`  6<*?`  `DBYMS + D0B   @`  6A?0 ` ^D0T + DSYMS   @`  6P?0 ` I= @`   6Y?` `DBYMS + D0B   @`   6[?0 ` ^1kan Miktar   @`   6X?`0  I= @`   6?` T Giren Miktar   @``B   0o ?```B  0o ?  `B  0o ?``B  0o ?``B  0o ?`0 ``B  0o ?``B  0o ?0 ```B  0o ?``B  0o ?` `B  0o ?` `B  0o ? 0 `B  0o ?0    6   LNORMAL F0RE    6w NANORMAL F0RE  ^2  6o  d @ <ZGEHI?IE)  d @ <ZG_HI?I_)   6w    @ D0BT  6w  <DBYMST^2  6o d !@ <ZGΕHwIΕ) P  d "@ <ZG8LHwI8L) P  X # 0e; .  j $ Be;G2HJI\   ;H  0޽h ?O ! " 33"!    )(  x  c $,w ``  w  % B@^w K# 4  x `  #"*`  <w?P1  M% 3 @`  <\w? 1 P M% 5 @`  <p;w?@1  M% 2 @`  <8Ew?1 @ 6NF Oran1 (Giren Birimlerin)"  @` y <@Ow?PE 1  R2.000 kg   @` w <DG? E P1  R9.000 kg   @` u <4 G?@E 1  R6.400 kg   @` s <G?E @1  MDSYMS @` p <G?PY E  S 13.000 kg   @` n <G? Y PE  S 12.000 kg   @` l <(HG?@Y E  S 18.000 kg   @` j <PG?Y @E  PD0T @` U <TZG? SPY  S 18.000 kg   @` S <\\G? LPS R4.000 kg   @` Q 6lG? `PL U II. SAFHA   @` ' <uG?PSY  S 12.000 kg   @` ( <xG?@S Y  S 20.000 kg   @` ) <LG?S@Y  PD0B @` * <,G?PLS R3.000 kg   @` + <G?@L S R5.000 kg   @` , <&G?L@S MDBYMS @` - 6d(G?P`L V III. SAFHA   @` . 6)G?@` L TI. SAFHA   @` / 6G?`@L R  @``B 0 01 ?```B 1 01 ?`B 2 01 ?``B 3 01 ?`ZB ? s *1 ?@`@ZB @ s *1 ? ` ZB A s *1 ?LLZB F s *1 ?SSZB R s *1 ?P`PZB k s *1 ?Y Y ZB t s *1 ?E E ZB  s *1 ?1 1 2  6Ԕp ,$D 0H  0޽h ? 33___PPT10+=D|' = @B D7' = @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<*+  051(  x  c $Pw `  w p @`  5 #""@`  1 6-G? HP l&D0T + DSYMS + F0RE @` 0 6yG?pH P I= @` / 6G?HpP `DBYMS + D0B   @`  6G? X`  R  @`  6LG?pX `  T  @`  6G?Xp`  T  @`  6pG? PX \18.000 kg + 6.400 kg @`  6?pP X K= @`   6?PpX ^5.000 kg + 20.000 kg @`   6l? @H ^1kan Miktar   @`   6?p@ H I= @`   6 ?@pH T Giren Miktar   @``B   0o ?@p@`B  0o ?` p` `B  0o ?@X`B  0o ?@X`B  0o ?p@ @`B  0o ? @@`B  0o ?X` `B  0o ?X` `B  0o ?p` ` `B  0o ? ` ` RB *@ s *DԔ0 H  0޽h ? 33y___PPT10Y+D=' = @B +  @&K(  x  c $G `  G 9v @`  # #""@`   68.? HP l&D0T + DSYMS + F0RE @`  6D?pH P I= @`  6E?HpP `DBYMS + D0B   @`  6V? X`  e18.000 kg + 6.400 kg + 600 kg @`  6`_?pX `  K= @`   6h?Xp`  ^5.000 kg + 20.000 kg @`   6q? PX \18.000 kg + 6.400 kg @`   6z?pP X K= @`   6|?PpX ^5.000 kg + 20.000 kg @`   6 ? @H ^1kan Miktar   @`  60?p@ H I= @`  6|?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@X`B  0o ?@X`B  0o ?p@ @`B  0o ? @@`B  0o ?X` `B  0o ?X` `B  0o ?p` ` `B  0o ? ` ` RB &@ s *DԔ0 H  0޽h ? 33y___PPT10Y+D=' = @B +p   P '[(  x  c $ `   9v @`  # #""@`   6? HP l&D0T + DSYMS + F0RE @`  6?pH P I= @`  6ع?HpP `DBYMS + D0B   @`  6|‚? X`  e18.000 kg + 6.400 kg + 600 kg @`  6ӂ?pX `  K= @`   6Ă?Xp`  ^5.000 kg + 20.000 kg @`   6(ނ? PX \18.000 kg + 6.400 kg @`   6?pP X K= @`   6?PpX ^5.000 kg + 20.000 kg @`   6? @H ^1kan Miktar   @`  6 ?p@ H I= @`  6 ?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@X`B  0o ?@X`B  0o ?p@ @`B  0o ? @@`B  0o ?X` `B  0o ?X` `B  0o ?p` ` `B  0o ? ` `   6Q P  ? NF 500 kg    6 SP ? AF 100 kg  ^2  6o d @ <ZG8HwI8) 0 d @ <ZGHwI) 0RB &@ s *DԔ0 p ' s *[ p,$D 0 NF = G0RENLER x NFO = 25.000 kg x % 2 = 500 kg AF = F0RE  NF = 600 kg  500 kg = 100 kgY 2YH  0޽h ?/@ 33___PPT10+?D' = @B DD' = @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<*'+8+0+' +9  `X`&&h(  x  c $ `   9v @`  # #""@`   6e? HP l&D0T + DSYMS + F0RE @`  6i?pH P I= @`  6x}?HpP `DBYMS + D0B   @`  68? X`  e18.000 kg + 6.400 kg + 600 kg @`  6?pX `  K= @`   6T?Xp`  ^5.000 kg + 20.000 kg @`   6x? PX \18.000 kg + 6.400 kg @`   6?pP X K= @`   6H?PpX ^5.000 kg + 20.000 kg @`   6 ? @H ^1kan Miktar   @`  6D?p@ H I= @`  6h?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@X`B  0o ?@X`B  0o ?p@ @`B  0o ? @@`B  0o ?X` `B  0o ?X` `B  0o ?p` ` `B  0o ? ` `   6x P  ? NF 500 kg    6$3P ? AF 100 kg  ^2  6o d @ <ZG8HwI8) 0 d @ <ZGHwI) 0  6 P  TD0BT 13.000 kg  6, P EDBYMST 5.000 kg^2 ! 6o0 d "@ <ZG HjI ) d #@ <ZGiBHjIiB) X $ 0e; .  j % Be;G2HJI\   ;RB &@ s *DԔ0 H  0޽h ?O!"! # 33y___PPT10Y+D=' = @B +$!   p))(  x  c $; ``     B< K# 4  ~ ` # #"*`  <+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<*)+  7(  x  c $l. `   %v @`  # #""@`   6M ? HP l&D0T + DSYMS + F0RE @`  6 ?pH P I= @`  6 ?HpP `DBYMS + D0B   @`  6 ? X`  R  @`  6( ?pX `  T  @`   6 ?Xp`  T  @`   6Wx? PX \12.000 kg + 9.000 kg @`   6(Zx?pP X K= @`   6Zx?PpX ^4.000 kg + 18.000 kg @`   6x? @H ^1kan Miktar   @`  6dx?p@ H I= @`  6 x?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@X`B  0o ?@X`B  0o ?p@ @`B  0o ? @@`B  0o ?X` `B  0o ?X` `B  0o ?p` ` `B  0o ? ` ` RB @ s *DԔ0 H  0޽h ? 33y___PPT10Y+D=' = @B +  &w(  x  c $  `   e p @`  & #""@`  $ 6`(x? X`  g12.000 kg + 9.000 kg + 1.000 kg   @` # 6*x?pX `  K= @` " 69x?Xp`  ^4.000 kg + 18.000 kg @`  6Bx? PX \12.000 kg + 9.000 kg @`  6Ix?pP X K= @`  6Fx?PpX ^4.000 kg + 18.000 kg @`  6x? HP l&D0T + DSYMS + F0RE @`  6Xx?pH P I= @`  6x?HpP `DBYMS + D0B   @`   6x? @H ^1kan Miktar   @`  6x?p@ H I= @`  6x?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@` `B  0o ?@` `B  0o ?p@ @`B  0o ? @@`B  0o ?p` ` `B  0o ? ` ` RB @ s *DԔ0 H  0޽h ? 33y___PPT10Y+D=' = @B +  *(  x  c $@2x `  x e p @`  * #""@`  & 64x? PX \12.000 kg + 9.000 kg @` % 6rx?pP X K= @` $ 6x?PpX ^4.000 kg + 18.000 kg @` # 6nx? X`  g12.000 kg + 9.000 kg + 1.000 kg   @` " 6Sx?pX `  K= @` ! 6Ы8?Xp`  ^4.000 kg + 18.000 kg @`  68? HP l&D0T + DSYMS + F0RE @`  6V8?pH P I= @`  6X8?HpP `DBYMS + D0B   @`   6dZ8? @H ^1kan Miktar   @`  6 8?p@ H I= @`  6T 8?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@` `B  0o ?@` `B  0o ?p@ @`B  0o ? @@`B  0o ?p` ` `B  0o ? ` `   68 P  A NF 1.000 kg    68P =AF 0 kg^2  6o d @ <ZG8HwI8) 0 d @ <ZGHwI) 0RB @ s *DԔ0    s *}8 M,$D 0 T"NF = G0RENLER x NFO = 22.000 kg x % 5 = 1.100 kg Grld zere ortaya 1kan fire normal fire s1n1rlar1 iinde olduundan anormal fire yoktur... 2H  0޽h ?/@ 33___PPT10+Yg D' = @B DD' = @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<* +8+0+ 8 +c  $0 (   x   c $tKx `  x e p @`  0  #""@`  ,  6؇8? PX \12.000 kg + 9.000 kg @` +  6/8?pP X K= @` *  6@8?PpX ^4.000 kg + 18.000 kg @` )  68? X`  g12.000 kg + 9.000 kg + 1.000 kg   @` (  6 8?pX `  K= @` '  6 ?Xp`  ^4.000 kg + 18.000 kg @`   6? HP l&D0T + DSYMS + F0RE @`   6l?pH P I= @`   6z?HpP `DBYMS + D0B   @`   6? @H ^1kan Miktar   @`   6?p@ H I= @`   6?@pH T Giren Miktar   @``B   0o ?@p@`B   0o ?` p` `B   0o ?@` `B   0o ?@` `B   0o ?p@ @`B   0o ? @@`B   0o ?p` ` `B   0o ? ` `    6ti P  A NF 1.000 kg     64mP =AF 0 kg^2   6o d  @ <ZG8HwI8) 0 d  @ <ZGHwI) 0   6r P  RD0BT 8.000 kg   6w P EDBYMST 4.000 kg^2 !  6o0 d " @ <ZG HjI ) d # @ <ZGiBHjIiB) X $  0e; .  j %  Be;G2HJI\   ;RB & @ s *DԔ0 H   0޽h ?O      !  " !  #  33y___PPT10Y+D=' = @B +$!   ))(  x  c $8 ``  8   B08 K# 4  ~ ` # #"*`  <??P  M% 3 @`  <XG? P M% 5 @`  <U?@  M% 2 @`  <@_? @ 6NF Oran1 (Giren Birimlerin)"  @`   <<?P   R2.000 kg   @`   <&? P  R9.000 kg   @`   <\(?@  R6.400 kg   @`   < ? @  MDSYMS @`   <k ?P   T 13.000 kg    @`  <f ? P  T 12.000 kg    @`  < ?@  S 18.000 kg   @`  <0D ? @  PD0T @`  <E ? SP  T 18.000 kg    @`  <N ? LPS R4.000 kg   @`  6| ? `PL U II. SAFHA   @`  < ?PS  T 12.000 kg    @`  < ?@S  S 20.000 kg   @`  <p ?S@  PD0B @`  <h| ?PLS R3.000 kg   @`  < ?@L S R5.000 kg   @`  <P ?L@S MDBYMS @`  6 ?P`L V III. SAFHA   @`  6 ?@` L TI. SAFHA   @`  6ؘ ?`@L R  @``B  01 ?```B  01 ?`B  01 ?``B   01 ?`ZB ! s *1 ?@`@ZB " s *1 ? ` ZB # s *1 ?LLZB $ s *1 ?SSZB % s *1 ?P`PZB & s *1 ?  ZB ' s *1 ?  ZB ( s *1 ?  2 ) 6Ԕ,$D 0H  0޽h ? 33___PPT10+*-'D|' = @B D7' = @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<*)+&  ME(  x  c $0 `   %v @`  # #""@`   6Ȋ ? HP l&D0T + DSYMS + F0RE @`  6 ?pH P I= @`  6,' ?HpP `DBYMS + D0B   @`  6 ? X`  R  @`  6) ?pX `  T  @`   6?Xp`  T  @`   6? PX \13.000 kg + 2.000 kg @`   6X?pP X K= @`   6?PpX ^3.000 kg + 12.000 kg @`   6? @H ^1kan Miktar   @`  6,?p@ H I= @`  6x?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@X`B  0o ?@X`B  0o ?p@ @`B  0o ? @@`B  0o ?X` `B  0o ?X` `B  0o ?p` ` `B  0o ? ` ` H  0޽h ? 33y___PPT10Y+D=' = @B +b  "(  x  c $ `   a p @`  " #""@`    68? X`  c13.000 kg + 2.000 kg + 0 kg @`  67?pX `  K= @`  6Q?Xp`  ^3.000 kg + 12.000 kg @`  6lZ? PX \13.000 kg + 2.000 kg @`  6?pP X K= @`  6U?PpX ^3.000 kg + 12.000 kg @`   6? HP l&D0T + DSYMS + F0RE @`   6H ?pH P I= @`   6?HpP `DBYMS + D0B   @`   6? @H ^1kan Miktar   @`  6%?p@ H I= @`  6.?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@` `B  0o ?@` `B  0o ?p@ @`B  0o ? @@`B  0o ?p` ` `B  0o ? ` ` H  0޽h ? 33y___PPT10Y+D=' = @B +,  (  x  c $8: `   g v @`  # #""@`   6`? PX \13.000 kg + 2.000 kg @`  6,?pP X K= @`  65?PpX ^3.000 kg + 12.000 kg @`  67? X`  c13.000 kg + 2.000 kg + 0 kg @`  6,H?pX `  K= @`   6 J?Xp`  ^3.000 kg + 12.000 kg @`   6Z? HP l&D0T + DSYMS + F0RE @`   6?pH P I= @`   6?HpP `DBYMS + D0B   @`   6$ ? @H ^1kan Miktar   @`  6?p@ H I= @`  6k?@pH T Giren Miktar   @``B  0o ?@p@`B  0o ?` p` `B  0o ?@` `B  0o ?@` `B  0o ?p@ @`B  0o ? @@`B  0o ?p` ` `B  0o ? ` `   6v P  =NF 0 kg  6pwP =AF 0 kg^2  6o d @ <ZG8HwI8) 0 d @ <ZGHwI) 0\  s *~K ,$D 0 NF = G0RENLER x NFO = 15.000 kg x % 3 = 450 kg Grld zere III.safhada fire ortaya 1kmam1_t1r. Eer 1ksayd1 450 kg kadar normal kabul edilecek a_an k1sm1 ise anormal fire olarak deerlendirilecekti... 2H  0޽h ?/@ 33___PPT10+ψD' = @B DD' = @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<*+8+0+ +  *"#, 2(   x   c $ `   a p @`  ,  #""@`  *  6? PX \13.000 kg + 2.000 kg @` )  6?pP X K= @` (  6ܶ?PpX ^3.000 kg + 12.000 kg @` '  6? X`  c13.000 kg + 2.000 kg + 0 kg @` &  68?pX `  K= @` %  6̱?Xp`  ^3.000 kg + 12.000 kg @`   6t? HP l&D0T + DSYMS + F0RE @`   6|?pH P I= @`   6L?HpP `DBYMS + D0B   @`   6p? @H ^1kan Miktar   @`   6D?p@ H I= @`   6D?@pH T Giren Miktar   @``B   0o ?@p@`B   0o ?` p` `B   0o ?@` `B   0o ?@` `B   0o ?p@ @`B   0o ? @@`B   0o ?p` ` `B   0o ? ` `    6|)D P  =NF 0 kg   6P-DP =AF 0 kg^2   6o d  @ <ZG8HwI8) 0 d  @ <ZGHwI) 0   62D P  TD0BT 10.000 kg   67D P EDBYMST 3.000 kg^2   6o0 d  @ <ZG HjI ) d ! @ <ZGiBHjIiB) X "  0e; .  j #  Be;G2HJI\   ;H   0޽h ?O           !  33y___PPT10Y+D=' = @B +=  SK'T$(  $x $ c $ `   t \  S$ #"&VWV\  5$ <?D?  e18.000 kg + 6.400 kg + 600 kg @` 4$ <PD?@   K= @` 3$ <YD?@  ^5.000 kg + 20.000 kg @` 2$ << Df? RI. SAFHA   @` +$ < Df?= \  T III. SAFHA   @` *$ <Df?=  S II. SAFHA   @` )$ 6Df? RSAFHALAR   @` ($ 6Df? T  @` $ <PD? =  g12.000 kg + 9.000 kg + 1.000 kg   @` $ <,nD?@  =  K= @` $ <wD?@ =  ^4.000 kg + 18.000 kg @` $ <D? = \  c13.000 kg + 2.000 kg + 0 kg @` $ <4{D?@ = \  K= @`  $ <ؒD?= @ \  ^3.000 kg + 12.000 kg @`  $ 6D?  6 D0T + DSYMS + F0RE @`  $ 6D?@   O= @`  $ 6D?@  4 DBYMS + D0B  @`  $ 6@D?  `1kan Miktar   @` $ 6D?@   K= @` $ 6D?@  V Giren Miktar   @``B $ 0o ?@ `B $ 0o ?\ @ \ `B $ 0o ?\ `B $ 0o ?\ `B $ 0o ?@  `B $ 0o ? `B $ 0o ?@ \ \ `B $ 0o ? \ \ ZB B$ s *1 ?\ B J$@ 0DԔ ,$D 02 L$ 6o 0,$D 0B M$@ 0D) ,$D 0l N$ s *?,$D 0 retimin tm safhalar1ndan geerek tamamlanan ve sat1_a haz1r hale gelen mamuller !T(2TF O$ s *Jp ,$D 0 ~I.Safha da retimi tamamlan1p II.Safha ya devredilen mamuller !@(2@J P$ s *ԓ p ,$D 0 II.Safha da retimi tamamlan1p III.Safha ya devredilen mamuller !B(2BB T$@ 0DԔP ,$D 0H $ 0޽h ? 33S!K!___PPT10+!+bDg ' = @B D" ' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*L$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*L$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*L$Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*J$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*J$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*J$D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*O$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*O$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*O$Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*T$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*T$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*T$D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*P$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*P$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*P$Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*M$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*M$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*M$D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*N$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*N$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*N$++0+N$ ++0+O$ ++0+P$ +tC ,(  , , HxD ?"`@,$@ 0 F DMM&0x,B , HfD ?"0p,$D 0 r2SAFHA MAL0YETLEME YNTEM0$04 , TD ?" ` ,$@ 0 n^EM (D0M+G0M)80x B , 6Df  @  E TEK SAFHA 0  , s *o`0 ,$D 0  , 0>0 ` ,$D 02 , <D` ,$D 0 `B0R0M MAL0YET ?&(2 , s *p ,$D 0 , s *o0 ` ,$D 0 , s *  ,$D  0Z , C x1? ,$D  0 ~0Safhan1n Toplam Maliyeti20 &V , C x1?,$D  0 z,Safhan1n 1kt1 Miktar120 &B , ZD8c?4,$D  0 , s *Ԕ  ,$D 0J , s *@0,$D  0 hDMM : 6.000 YTL ^EM : 20.000 YTL TOP : 26.000 YTL85 2 , <d  ,$D 0 t&26.000 YTL / 13.000 kg = 2,00 YTL/kg2'  Z , Bvd޽h @ ?O,,,,, ,,,, ,,, ̙33i3a3___PPT10A3+*6D1' = @B DX1' = @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<*,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<*,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<*,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<*,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<*,D4' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D4' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*,%(DA' =%(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D4' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*,%(DA' =%(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D' =-o6Bdissolve*<3<*,D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D' =-o6Bdissolve*<3<*,++0+, ++0+, ++0+, ++0+, ++0+, ++0+, ++0+, +  ' '0(  0r 0 S 46 `   z 0 0h7`   Safhada retim tamamland1ysa problem yok! Ancak safhada retim henz tamamen bitmediyse... Yani birim maliyet hesaplan1rken retimi tamamlanan birimlerin yan1 s1ra henz retimi tamamlanamam1_ birimler de varsa ????P 2* 1 W   N p   '0 #" ? ,$D 0 0 6 ?    c13.000 kg + 2.000 kg + 0 kg @` 0 6?  K= @` 0 6PT?p  ^3.000 kg + 12.000 kg @``B  0 0o ?p`B  0 0o ?p  `B  0 0o ?pp `B 0 0o ?   `B 0 0o ? `B 0 0o ?  `B 0 0o ?  `B 0 0o ?    p1  &0 #" 1 ,$D 0 0 6p? 1  6 D0T + DSYMS + F0RE @` 0 6@S?1  O= @` 0 6?p1  4 DBYMS + D0B  @``B 0 0o ?p1 1 `B 0 0o ?p`B 0 0o ?p1 p`B 0 0o ? 1 `B  0 0o ?1 1 `B !0 0o ? `B "0 0o ? 1 1 `B #0 0o ?  2 0 6Ԕ P p,$D 0H 0 0޽h ? 33G ? ___PPT10 +ڠ D ' = @B D ' = @BA?%,( < +O%,( < +D' =%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*&0%(D' =-6B'blinds(horizontal)*<3<*&0D' =%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =-6B'blinds(horizontal)*<3<*0D' =%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*'0%(D' =-6B'blinds(horizontal)*<3<*'0+- !!4(  4T p   4# #" ?,$D 0 4 6H?    c13.000 kg + 2.000 kg + 0 kg @` 4 6~?  K= @` 4 6 ?p  ^3.000 kg + 12.000 kg @``B 4 0o ?p`B 4 0o ?p  `B 4 0o ?pp `B  4 0o ?   `B  4 0o ? `B  4 0o ?  `B  4 0o ?  `B  4 0o ?    p1  4# #" s,$D 0 4 6X? 1  6 D0T + DSYMS + F0RE @` 4 6 ?1  O= @` 4 6!?p1  4 DBYMS + D0B  @``B 4 0o ?p1 1 `B 4 0o ?p`B 4 0o ?p1 p`B 4 0o ? 1 `B 4 0o ?1 1 `B 4 0o ? `B 4 0o ? 1 1 `B 4 0o ?  2 4 6Ԕ`P ,$D 0 4 0+ p ,$D 0 r$26.000 YTL / 13.000 kg = 2,00 YTL/kg2%   4 01 |$D 0H@___PPT9" ~1. Yar1m1 Hi Dikkate Almama: 2. Yar1m1 Tam Gibi Kabul Etme:< 2 2 2!8X 4 0@Y p@,$D 0 r$26.000 YTL / 15.000 kg = 1,73 YTL/kg2%   4 B`4Kpj =ZM ?(B 4 s *DԔ ,$D 0B  4 0lDԔ ,$D 0 !4 s *4@@ ,$D  0 b,E^DEERB0R0M KAVRAMI ?(2,H 4 0޽h ? 33___PPT10m+^JDq' = @B D,' = @BA?%,( < +O%,( < +D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-o6Bdissolve*<3<*4D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-o6Bdissolve*<3<*4D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-o6Bdissolve*<3<*4D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-6B+checkerboard(across)*<3<*4D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<* 4%(D' =-6B+checkerboard(across)*<3<* 4Du' =%(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*!4%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*!4D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*!4D' =+K4 8?CBB#ppt_x+(cos(-2*pi*(1-$))*-#ppt_x-sin(-2*pi*(1-$))*(1-#ppt_y))*(1-$)CB?B*Y3>B ppt_x<*!4D' =+K4 8?CBB#ppt_y+(sin(-2*pi*(1-$))*-#ppt_x+cos(-2*pi*(1-$))*(1-#ppt_y))*(1-$)CB?B*Y3>B ppt_y<*!4++0+4 ++0+4 ++0+4 ++0+!4 +k  K0 __0ssw_(    S ~xaxa1 ? `}    F     lT   #  j  c :BeCDEF1?55d[_acfhij mopqtwz}sU'}jT7}z{wosfq^oXlSjOgLfIcHbF_E[kl@ f2  61?I  f2  61? UN :   :    c ZBC@DEdFl1?4?J6L&GB<5'  '7O`s 34@:    c BC5DEF1?!!!$*+/1s2d3U4H4L&GB<5'  '7O`s CD@/T     #   j   c :BCDEF1?55yeL.gVD-wfUH@82-)&#!kl@  f2   61?  f2  61?I  T Z  # Z   c BWCDEF1?bbNQV\gq~od[VT7UTWeZbq} %+03 55*473>3G5L:RBUNVWVbTlQsMxK}B9%}uk`|SjBZ3N%C6&[G5( ,6BsOb[UmC5+!  !#$+!9GKN@Z b  c 2BCsDEPFX1?dI00J]ip rg$X5GH7](r),@t<T   #  f  61?f  61??f  61? f  61?! 4 f  61??/ C f  61??  f  61??  f  61??Q d f  61??  f  61?? % f  61??r  f  61?_ r f  61?  f   61?  f ! 61?B U f " 61?  T ? g  ## ? g  $ c BC=DEF$1?<<  <@T d) B % c B!C<DE@FH1?   0; ; 00  !$@) e  & c BCwDEF1?muv~m @? g T  G  '#  G J ( c B5CFDEDFL1?&4 4!!  8!8!(4(4;&EE; #$@ $G : ) c B1CFDE<FD1?#0 0$#..!!  !.EE @ G  * c B4CFDE,F41? 8!8!33;%EE;@? sG l + TyxaxaԔ?Ea |Yar1s1 tamamlanm1_ iki mamul topland11nda bir mamul ederse...4?0(2>> P , # l4~xaxa8c  ȜȜ? p,$D  0 Safhada 2.000 kg yar1 mamulun % 70 tamamland11 saptan1rsa; bunun tamamlanan mamuller cinsinden e_deeri 1.400 kg olarak hesaplanabilir. $0(2&l !z }  - } ,$D  0 . Txxaxa1?}?  O+0 2H $ N   /  lT   0#  j 1 c :BeCDEF1?55d[_acfhij mopqtwz}sU'}jT7}z{wosfq^oXlSjOgLfIcHbF_E[kl@ f2 2 61?I  f2 3 61? UN :  4 :  5 c ZBC@DEdFl1?4?J6L&GB<5'  '7O`s 34@:  6 c BC5DEF1?!!!$*+/1s2d3U4H4L&GB<5'  '7O`s CD@/T    7#   j 8 c :BCDEF1?55yeL.gVD-wfUH@82-)&#!kl@  f2 9 61?  f2 : 61?I  T Z  ;# Z  < c BWCDEF1?bbNQV\gq~od[VT7UTWeZbq} %+03 55*473>3G5L:RBUNVWVbTlQsMxK}B9%}uk`|SjBZ3N%C6&[G5( ,6BsOb[UmC5+!  !#$+!9GKN@Z b = c 2BCsDEPFX1?dI00J]ip rg$X5GH7](r),@t<T   >#  f ? 61?f @ 61??f A 61? f B 61?! 4 f C 61??/ C f D 61??  f E 61??  f F 61??Q d f G 61??  f H 61?? % f I 61??r  f J 61?_ r f K 61?  f L 61?  f M 61?B U f N 61?  T ? g  O# ? g  P c BC=DEF$1?<<  <@T d) B Q c B!C<DE@FH1?   0; ; 00  !$@) e  R c BCwDEF1?muv~m @? g T  G  S#  G J T c B5CFDEDFL1?&4 4!!  8!8!(4(4;&EE; #$@ $G : U c B1CFDE<FD1?#0 0$#..!!  !.EE @ G  V c B4CFDE,F41? 8!8!33;%EE;@? sG z  ~  W  ~ ,$D  0 X Txaxa1? ]  O=0 2B oN ~  Y ~ p Z s @B#CDEF1?55"VZ\^accfhjkmorux{m}ZC(o`O: |xuqqfn^lWjQgMeIbFaC_B]@Z?Vkl@$  f2 [ 61?] \ s `BC>DEdFl1?0=D5F&B=81$ $3IYjy 34@~>  ] s BC4DEF1?!! $)+.0j2]3N3C3F%B=81$ $3IYjy CD@~4 ^ s B>CDEFa1?bbNQV\fqug\TON5NRPcS~[it #(-02211&/.3479?<K=T=`;i9p5u2z*"zrh]rPb@S1H#>2# }YE4' )2=rIbTUdCu5*!   + 9FKN@^6 h _ s 8BCvDEPFX1?^E-1L`ks uj"Z1HC8W)l),@@yf ` 61?f a 61?Uf b 61?5  f c 61?# 9 f d 61?U3 J f e 61?U  f f 61?U  f g 61?UR i f h 61?U  f i 61?U ) f j 61?Ur  f k 61?5c y f l 61?5  f m 61?5  f n 61?5B Y f o 61?5  P p s B4CIDEDFL1?%3 3  : : *3*3>%HH> #$@ ,L @ q s B2CIDE<FD1?#1 1&#00""  "0HH @ L   r s B4CIDE,F41? :!:!33>%HH>@A uL  s 6$2@   U1"0 2 H  0޽h ? K C ___PPT10# +6D ' = @B D ' = @BA?%,( < +O%,( < +D ' =%(%(D' =%(DA' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*-%(D' =-}6B!slide(fromLeft)*<3<*-D' =%(DA' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*W%(D' =-}6B!slide(fromLeft)*<3<*WD' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*,D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*,+8+0+, +S0 "&8W(  8T p   8# #" ?,$D 0 8 60U?    c13.000 kg + 2.000 kg + 0 kg @` 8 68T?  K= @` 8 6 ?p  ^3.000 kg + 12.000 kg @``B 8 0o ?p`B 8 0o ?p  `B 8 0o ?pp `B  8 0o ?   `B  8 0o ? `B  8 0o ?  `B  8 0o ?  `B  8 0o ?    p1  8# #" s,$D 0 8 6 _? 1  6 D0T + DSYMS + F0RE @` 8 6<߲?1  O= @` 8 6?p1  4 DBYMS + D0B  @``B 8 0o ?p1 1 `B 8 0o ?p`B 8 0o ?p1 p`B 8 0o ? 1 `B 8 0o ?1 1 `B 8 0o ? `B 8 0o ? 1 1 `B 8 0o ?  2 8 6Ԕ`P ,$D 0 8 0xw0 ,$D 0 r$26.000 YTL / 14.400 kg = 1,81 YTL/kg2%  m 8 s *0$w0` [ ,$D 0 sFiziki Birimler x TD = EBS 13.000 kg x % 100 = 13.000 kg 2.000 kg x % 70 = 1.400 kg 15.000 kg = 14.400 kg:t 2"8X 8 Bw Kp =ZM ?( "8 0 P ,$D  02 #8 BwԔ ,$D 0 :  $8 s *Hw ,$D  0 ^*E^DEER B0R0M MAL0YET(2 P %8 s *w0 [ ,$D 0 Vx EBM = MR x 1,81 YTL/kg = 23.500 YTL x 1,81 YTL/kg = 2.500 YTL = 26.000 YTL:W 2)8XB &8 s *P ` ,$D  0H 8 0޽h ? 334,___PPT10 +"D' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-o6Bdissolve*<3<*8D' =%(D' =%(DA' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*"8%(D' =-}6B!strips(upRight)*<3<*"8D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-o6Bdissolve*<3<*8D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*#8%(D' =-o6Bdissolve*<3<*#8D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$8%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*$8D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*$8Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*&8%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*&8D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*&8D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%8%(D' =-o6Bdissolve*<3<*%8++0+8w ++0+8w ++0+#8w ++0+$8w ++0+%8w +_   ~@#@(  @x @ c $`n `}  n   `  @ #"` ,$D 0 @ 6ֲ? `  `23.500 YTL + 2.500 YTL + 0 @` @ 6di?0 `  I= @` @ 6$ni?`0  R 26.000 YTL   @` @ 6poi? ` ,D0TM + DSYMSM + F0REMH @` @ 6|qi?0  ` I= @`  @ 6i?0 ` DBYMSM + D0BM6 @`  @ 6i? ` \1kan Tutar   @`  @ 6i?0 `  I= @`  @ 6\i?`0  S Giren Tutar   @``B  @ 0o ?`0 ``B @ 0o ? 0 `B @ 0o ?``B @ 0o ?``B @ 0o ?0 ` ``B @ 0o ?``B @ 0o ? ```B @ 0o ?``B @ 0o ?` `B @ 0o ?` `B @ 0o ?0 `B @ 0o ?    !@ C BP C DEFAo ( P @  P0p,$D 0 "@ S BP C DEFo ( P @  P0 p,$D 0 #@ S BP C DEFo ( P @  P0p,$D 0H @ 0޽h ? 33y___PPT10Y+~ D=' = @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<*@D' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*"@%(D' =-o6Bdissolve*<3<*"@D' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*!@%(D' =-o6Bdissolve*<3<*!@D' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*#@%(D' =-o6Bdissolve*<3<*#@+  K0 &  P (  ~  s *yi   i   s ixaxafvd @1?Bs ,$D  0 FAd1m 1: Miktar Dengesinin Kurulmas1:$ nK  *    s ixaxa3vd @1?ps  ,$D  0 XAd1m 2: E_deer Birim Say1s1n1n Hesaplanmas1:- nK & * $   s ixaxa33vd @1? s  ,$D  0 XAd1m 3: E_deer Birim Maliyetin Hesaplanmas1:- nK & * $   s ixaxavd @1? s ,$D  0 <Ad1m 4: retim Maliyeti Raporu: nK  *    s ixaxavd @1?s ,$D  0 XAd1m 5: Tutar (Maliyet) Dengesinin Kurulmas1:- nK & * $ H  0޽h ? O(fNF___PPT10&+ZSD' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-s6Bwipe(left)*<3<*++0+i ++0+i ++0+i ++0+i ++0+i +t)  !<O(  <T p   <# #" ?,$D 0 < 6ti?    c13.000 kg + 2.000 kg + 0 kg @` < 6i?  K= @` < 6i?p  ^3.000 kg + 12.000 kg @``B < 0o ?p`B < 0o ?p  `B < 0o ?pp `B  < 0o ?   `B  < 0o ? `B  < 0o ?  `B  < 0o ?  `B  < 0o ?    p1  <# #" s,$D 0 < 6P? 1  6 D0T + DSYMS + F0RE @` < 6_?1  O= @` < 6d?p1  4 DBYMS + D0B  @``B < 0o ?p1 1 `B < 0o ?p`B < 0o ?p1 p`B < 0o ? 1 `B < 0o ?1 1 `B < 0o ? `B < 0o ? 1 1 `B < 0o ?  2 < 6Ԕ`P ,$D 0  < 0@i,$D 0 x$26.000 YTL / 14.400 kg = 1,81 YTL/kg8%  m < s *t'` ,$D 0 sFiziki Birimler x TD = EBS 13.000 kg x % 100 = 13.000 kg 2.000 kg x % 70 = 1.400 kg 15.000 kg = 14.400 kg:t 2"8X < BtnKpj =ZM ?( < s *,t` PT ,$D  0 r,TAMAMLANMA DERECES0 ?*(28(2(2  < 6ԔP ,$D 0b !<@ BZGHHTIeԔ 0XT ,$D 0H < 0޽h ?  <<!< 335-___PPT10 +PDI' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*<%(D' =-o6Bdissolve*<3<*<D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*<%(D' =-o6Bdissolve*<3<*<D' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<* <%(D' =-o6Bdissolve*<3<* <Du' =%(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*<%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*<D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*<D' =+K4 8?CBB#ppt_x+(cos(-2*pi*(1-$))*-#ppt_x-sin(-2*pi*(1-$))*(1-#ppt_y))*(1-$)CB?B*Y3>B ppt_x<*<D' =+K4 8?CBB#ppt_y+(sin(-2*pi*(1-$))*-#ppt_x+cos(-2*pi*(1-$))*(1-#ppt_y))*(1-$)CB?B*Y3>B ppt_y<*<D' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*!<%(D' =-o6Bdissolve*<3<*!<++0+< ++0+< ++0+< +  %$(  $R $ s *@` XB $ 0D8c  $ 0̒   J^ekillendirme Sreci (retim Prosesi) &0 2& %$ 0 p b*TAMAMLANMA DERECELER0 2,H $ 0޽h ? ̙33y___PPT10Y+D=' = @B + 4, T(  TR T s *@` XB T 0D8c X2 T 0p X2 T 0 RB T s *D  RB T s *D P P   T 0~ `  =% 00 2LB T c $Dp  T 0Xp b*TAMAMLANMA DERECELER0 2, T 0,   J^ekillendirme Sreci (retim Prosesi) &0 2& T 0ة `   M% 100 *0 2H T 0޽h ? ̙33( I A  (  R  s *@` XB  0D8c X2  0p X2  0 RB  s *D  RB  s *D P P   0 `  =% 00 2   0 `  d$^ekillendirme TD: $08Z2RB   s *Dp P p RB   s *D P &   0 `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB   c $Dp   0p b*TAMAMLANMA DERECELER0 2,  0 ,$D  0 Diyelim ki 10 saatlik bir proses; Siz de 7.saatteyseniz ^ekillendirme TD: % 702P 28B  0DԔ ,$D  0  0   J^ekillendirme Sreci (retim Prosesi) &0 2&H  0޽h ? ̙33___PPT10_+jD ' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B%strips(downRight)*<3<*D' =%(D' =%(DC' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B#strips(downLeft)*<3<*+8+0+ +  P (  PR P s *@` XB P 0D8c X2 P 0p X2 P 0 RB P s *D  RB P s *D P P   P 0 `  =% 00 2  P 0 `  d$^ekillendirme TD: $08Z2RB  P s *Dp P p RB  P s *D P   P 0<` SDirekt Malzeme TD: $08Z2RB P s *DP RB P s *DP & P 0( `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB P c $Dp  P 0p b*TAMAMLANMA DERECELER0 2, P 0` ,$D  0 Diyelim ki 10 saatlik bir proses; Siz de 7.saatteyseniz ^ekillendirme TD: % 702P 28B P 0DԔ ,$D  0 P 00ppv,$D  0 "Ancak bu durumda malzemenin tamam1n1 prosesin ba_1nda retime ald1ysan1z Direkt Malzeme TD: % 100Db 2. P 0   J^ekillendirme Sreci (retim Prosesi) &0 2&B P 0DԔP0,$D  0H P 0޽h ? ̙33y___PPT10Y+D=' = @B +  X (  XR X s *@` XB X 0D8c X2 X 0p X2 X 0 RB X s *D  RB X s *D P P  X 0,Z `  =% 00 2  X 0H `  d$^ekillendirme TD: $08Z2RB  X s *Dp P p RB  X s *D P   X 0l` SDirekt Malzeme TD: $08Z2RB  X s *DP RB X s *DP & X 0ԙ `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB X c $Dp  X 0dp b*TAMAMLANMA DERECELER0 2, X 0 ,$D  0 Diyelim ki 10 saatlik bir proses; Siz de 7.saatteyseniz ^ekillendirme TD: % 702P 28B X 0DԔ ,$D  0 X 0ppv,$D  0 Ancak bu durumda malzemenin tamam1n1 prosesin sonunda retime alacaksan1z Direkt Malzeme TD: % 0Da 2. X 0   J^ekillendirme Sreci (retim Prosesi) &0 2&B X 0DԔP 0,$D  0H X 0޽h ? ̙33y___PPT10Y+D=' = @B + !0\(  \ \ 6|@`  @ XB \ 0D8c X2 \ 0p X2 \ 0 RB \ s *D  RB \ s *D P P  \ 0\ `  =% 00 2  \ 0 `  d$^ekillendirme TD: $08Z2RB  \ s *Dp P p RB  \ s *D P   \ 0` SDirekt Malzeme TD: $08Z2RB  \ s *DP RB \ s *DP & \ 0 `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB \ c $Dp  \ 0p b*TAMAMLANMA DERECELER0 2, \ 0 ,$D  0 Diyelim ki 10 saatlik bir proses; Siz de 7.saatteyseniz ^ekillendirme TD: % 702P 28B \ 0DԔ ,$D  0 \ 0pv,$D  0 XAncak bu durumda malzemenin 1/4n prosesin ba_1nda 3/4n sonunda retime al1yorsan1z Direkt Malzeme TD: % 25`o 2, \ 0L   J^ekillendirme Sreci (retim Prosesi) &0 2&B \ 0DԔPp,$D  0 \ B|  @,$D 0 KDirekt Malzeme TD: % 75B \ 0DԔ@ p,$D 0H \ 0޽h ? ̙33e]___PPT10=+TD' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*\%(D' =-o6Bdissolve*<3<*\D' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*\%(D' =-o6Bdissolve*<3<*\+8+0+\ + @l}(  l l 6@`  @ XB l 0D8c X2 l 0p X2 l 0 RB l s *D  RB l s *D P P  l 0 `  =% 00 2  l 0D `  d$^ekillendirme TD: $08Z2RB  l s *Dp P p RB  l s *D P   l 0` SDirekt Malzeme TD: $08Z2RB  l s *DP RB l s *DP & l 0_w `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB l c $Dp  l 0@cwp b*TAMAMLANMA DERECELER0 2, l 0$fw ,$D  0 Diyelim ki 10 saatlik bir proses; Siz de 7.saatteyseniz ^ekillendirme TD: % 702P 28B l 0DԔ ,$D  0 l 0lwpv,$D  0 XAncak bu durumda malzemenin 1/4n prosesin ba_1nda 3/4n sonunda retime al1yorsan1z Direkt Malzeme TD: % 25`o 2, l 0sw   J^ekillendirme Sreci (retim Prosesi) &0 2&B l 0DԔPp,$D  0 l Bxw  @,$D 0 KDirekt Malzeme TD: % 75B l 0DԔ@ p,$D 0^r l 6Zp ^r l 6Z H l 0޽h ? ̙33e]___PPT10=+TD' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =-o6Bdissolve*<3<*lD' =%(D' =%(D3' =4@BB BB%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =-o6Bdissolve*<3<*l+8+0+lw +    PL (  LR L s *@` PXB L 0D8c X2 L 0p X2 L 0 RB L s *D  RB L s *D P P   L 0w `  =% 00 2  L 0w `  d$^ekillendirme TD: $08Z2RB  L s *Dp P p RB  L s *D P   L 0$w  j% 100 (ne kadar malzeme konduunu ifade eder!)*60 2/ L 04w` SDirekt Malzeme TD: $08Z2RB L s *DP RB L s *DP RB L s *DP P & L 0w `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB L c $Dp  L 0Pwp b*TAMAMLANMA DERECELER0 2, L 0w   J^ekillendirme Sreci (retim Prosesi) &0 2&H L 0޽h ? ̙33y___PPT10Y+D=' = @B + ~v`'H(  HR H s *@` XB H 0D8c X2 H 0p X2 H 0 RB H s *D  RB H s *D P P   H 0,w `  =% 00 2  H 0\w `  d$^ekillendirme TD: $08Z2RB  H s *Dp P p RB  H s *D P   H 0Tw  j% 100 (ne kadar malzeme konduunu ifade eder!)*60 2/ H 0w` SDirekt Malzeme TD: $08Z2RB H s *DP RB H s *DP RB H s *DP P & H 0w `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB H c $Dp RB H s *D  H 0w @  >% 400 2X2 H 00  H 0pw P  h&Fire ortaya 1k1yor&08P2 %H 0wp b*TAMAMLANMA DERECELER0 2, &H 0Pw   J^ekillendirme Sreci (retim Prosesi) &0 2&8 'H 0Lwp,$D 0 `Malzeme de Fire var m1 yok mu ? Varsa ne kadar ?(1 20H H 0޽h ? ̙33___PPT10+?D' = @B DD' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+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+8+0+'Hw + ph(  hR h s *@` XB h 0D8c X2 h 0p X2 h 0 RB h s *D  RB h s *D P P  h 0w `  =% 00 2  h 0Hw `  d$^ekillendirme TD: $08Z2RB  h s *Dp P p RB  h s *D P   h 0lw  j% 100 (ne kadar malzeme konduunu ifade eder!)*60 2/  h 0w` SDirekt Malzeme TD: $08Z2RB h s *DP RB h s *DP RB h s *DP P & h 0w `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB h c $Dp RB h s *D  h 0Pw @  >% 400 2X2 h 00  h 0w P  h&Fire ortaya 1k1yor&08P2 h 0wp b*TAMAMLANMA DERECELER0 2, h 0w   J^ekillendirme Sreci (retim Prosesi) &0 2& h 0pv,$D  0 |Eer malzemeyi Fire ortaya 1kmadan nce koymu_sak % 100 Eer malzemeyi Fire ortaya 1kt1ktan sonra koymu_sak % 0|s 2   RB h@ s *D0P^r h 6Z^r h 6Z` RB h@ s *D @  h 00p ;VAR(2 h 0 `  ;YOK(2H h 0޽h ? ̙33!___PPT10+kD' = @B D`' = @BA?%,( < +O%,( < +D' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*hs%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*hsD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*hs+8+0+h +  G?d (  dR d s *` XB d 0D8c X2 d 0p X2 d 0 RB d s *D  RB d s *D P P  d 0l `  =% 00 2  d 0 `  d$^ekillendirme TD: $08Z2RB  d s *Dp P p RB  d s *D P   d 0x  j% 100 (ne kadar malzeme konduunu ifade eder!)*60 2/  d 0x` SDirekt Malzeme TD: $08Z2RB d s *DP RB d s *DP RB d s *DP P & d 0x `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB d c $Dp RB d s *D  d 0px @  >% 400 2X2 d 00  d 08 P  h&Fire ortaya 1k1yor&08P2RB d s *D d 08,@ G1.durum$0(2 d 0l8p b*TAMAMLANMA DERECELER0 2, d 0h8   J^ekillendirme Sreci (retim Prosesi) &0 2&H d 0޽h ? ̙33y___PPT10Y+D=' = @B +) PHp(  pR p s *` XB p 0D8c X2 p 0p X2 p 0 RB p s *D  RB p s *D P P  p 08 `  =% 00 2  p 08 `  d$^ekillendirme TD: $08Z2RB  p s *Dp P p RB  p s *D P   p 0L8  j% 100 (ne kadar malzeme konduunu ifade eder!)*60 2/  p 08` SDirekt Malzeme TD: $08Z2RB p s *DP RB p s *DP RB p s *DP P & p 0<8 `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB p c $Dp RB p s *D  p 08 @  >% 400 2X2 p 00  p 0 P  h&Fire ortaya 1k1yor&08P2RB p s *DRB p s *D  p 0H,@ G1.durum$0(2 p 0\,0  G2.durum$0(2 p 0pp b*TAMAMLANMA DERECELER0 2, p 0ج   J^ekillendirme Sreci (retim Prosesi) &0 2&H p 0޽h ? ̙33y___PPT10Y+D=' = @B + !`A(  `R ` s *` XB ` 0D8c X2 ` 0p X2 ` 0 RB ` s *D  RB ` s *D P P  ` 0 `  =% 00 2  ` 0 `  d$^ekillendirme TD: $08Z2RB  ` s *Dp P p RB  ` s *D P   ` 0  j% 100 (ne kadar malzeme konduunu ifade eder!)*60 2/  ` 0<` SDirekt Malzeme TD: $08Z2RB ` s *DP RB ` s *DP RB ` s *DP P & ` 0 `   % 100 (retim srecinde hangi noktada olunduunu ifade eder!)*A0 2:LB ` c $Dp RB ` s *D  ` 0( @  >% 400 2X2 ` 00  ` 0 P  h&Fire ortaya 1k1yor&08P2 ` 0,@ G1.durum$0(2 ` 0,0  G2.durum$0(2 ` 0,  E3.durum"0 2RB `@ s *D @RB ` s *D @ ` 0p b*TAMAMLANMA DERECELER0 2, ` 0   J^ekillendirme Sreci (retim Prosesi) &0 2&RB  ` s *DRB !` s *D H ` 0޽h ? ̙33y___PPT10Y+D=' = @B +9  ..`LM|9.(  |x | c $4 `}    ,  ` |# #"B6 rrrrrrrrrrr `9  | 6?"`` V 1.237,50 YTL   @` | 6?"` S 1.500 YTL   @` | 6?  PD0M @` | 6?"` ` Q875 YTL @` | 6,?"`  Q600 YTL @`  | 60?   MDMM @`  | 6D?"` `  T  @`  | 6D?"`   T  @`  | 6LD?    bMAL0YETLER   @`  | 6?"` `  N% 30 @` | 6?"`   N% 50 @` | 6$?"`    V G0M TD @` | 6t?"` `  N% 30 @` | 6Ü?"`   N% 50 @` | 6t̜?"`    T D0 TD @` | 6՜? `  N% 50 @` | 6lޜ?   O% 100 @` | 6?    ODM TD @` | 6?"`` r500 br @` | 6?"` t1.000 br   @` | 6S?"`  ODSYMS @` | 6U?`  T  @` | 6^?  T  @` | 6g?   W DSYMS TD    @` | 6w?"`` Q297 YTL @` | 6?"` Q900 YTL @` | 6?  PG0M @` | 6?` K? @`  | 6? t3.000 br   @` !| 6?  RD0B @` "| 6?` K- @` #| 6? K- @` $| 64?  ODBYMS @` %| 6?` Y II. SAFHA   @` &| 6? XI. SAFHA   @` '| 6?  fMART DNEM0   @``B (| 0o ? `ZB )| s *1 ? `ZB *| s *1 ? ``B +| 01 ? ``B ,| 0o ? `ZB -| s *1 ?ZB .| s *1 ?ZB /| s *1 ?  ` `B 0| 0o ? ``B 1| 0o ?  `B 2| 0o ?  `B 3| 01 ?ZB 4| s *1 ? `B 5| 01 ?ZB 6| s *1 ? `B 7| 0o ?```B 8| 0o ?``ZB 9| s *1 ?  ` `B :| 01 ?  ` ZB ;| s *o ?   ZB <| s *o ?` ` `B =| 0o ?   `B >| 0o ?   `B ?| 0o ?`` `B @| 0o ?` ` `B A| 0o ?  ` ZB B| s *1 ?  ` `B C| 0o ?  `B D| 01 ?  ZB E| s *1 ? `B F| 01 ?  ZB G| s *1 ? `B H| 0o ?` `ZB I| s *1 ? `ZB J| s *1 ? `2 L| 6o  ,$D 0 M| s * pp ,$D 0 D ^EM TD(2H | 0޽h ? 33  ___PPT10c .>P + 6D ' = @B D ' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*L|%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*L|D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*L|D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M|%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*M|D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*M|+8+0+M| +  v(  X  0FFX  0FFX  0FFX  0FFX  0FFX  0FF^  6FF^   6FF^   6FFr   <A?"` R   s *]@ H  0޽h ? 33___PPT10i.>R4+D=' = @B +u  (  X  0FFX  0FFX  0FFX  0FFX  0FFX  0FF^  6FF^   6FF^   6FFr   <A?"` H  0޽h ? 33___PPT10i.>R4+D=' = @B ++ B:(  X  0FFX  0FFX  0FFX  0FFX  0FFX  0FF^  6FF^   6FF^   6FFr   <A?"` @2   C jJ.C@2   C jJ WCdb  <GH@J)I8@ A jb  BG@HVIpog H  0޽h ?/@   33___PPT10i.>R4+D=' = @B + (  X  0FFX  0FFX  0FFX  0FFX  0FFX  0FF^  6FF^   6FF^   6FFr   <A?"` @2   C jJ.C@2   C jJj =@2  C jJ WC@2  C jJ9=db  <GH@J)I8@ A jb  BG@HVIpog H  0޽h ?/@  33___PPT10i.>R4+D=' = @B +i  x(  X  0FFX  0FFX  0FFX  0FFX  0FFX  0FF^  6FF^   6FF^   6FFl   6A?"`Y@2   C jJ.C@2   C jJj =@2  C jJ WC@2  C jJ9=@2  C jJ) G @2  C jJ)  jb  BZG0*HTIX"oC . # jb  BZG0*HTIBoCR u# db  <GH@J)I8@ A jb  BG@HVIpog H  0޽h ?O     33___PPT10i.>R4+D=' = @B + (  X  0A ?<q   0L0w:1 BI. SAFHA (2 (R  s *s H  0޽h ? 33___PPT10i.>3+D=' = @B + (  X  0A ?<q   0!0w:1 BI. SAFHA (2 (R  s * H  0޽h ? 33___PPT10i.>3+D=' = @B +f >6 (  X  0A ?<q   0)0w:1 BI. SAFHA (2 (  0A ? ,$D 0H  0޽h ? 33___PPT10.>3+D|' = @B D7' = @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<*+ :20(  X  0A?q'   0lB0w:1 BI. SAFHA (2 (  0A?',$D  0t  C Zo$ 0 k ,$@ 0t  C Zo =k ,$@ 0  B CXDEFoX hx<` x @  #"   ,$@ 0  B CXDEFoX hx<` x @  #"   ,$D 0H  0޽h ? 33|___PPT10\.>@7 +mD0' = @B D' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*D ' =%(DT ' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*+  @(  X  0A?qc   0 w:1 C II. SAFHA (2 (^2  6omH  0޽h ? 33___PPT10i.>py+D=' = @B + Pg(  X  0A?qc   0R0w:1 C II. SAFHA (2 (^2  6omX  0A?c DS^2  6o } H  0޽h ? 33___PPT10i.>py+D=' = @B + `,(  X  0A?D}  s *A?"`,$D  0H  0޽h ? 33___PPT10.>+qZD|' = @B D7' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*+  pt\(  tx t c $x]0p 0  t c $t^0 @ <$D 0 0 H t 0޽h ? ̙33  ___PPT10l .+WZD ' = @B D ' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*tD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*tD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*t %(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*t D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*t +8+0+t0 +p  P(  r  S \g0 `}  0   S Xh0P<$D  0 0 H  0޽h ? 33XP___PPT100..>`[x+u 1D' = @B D{' = @BA?%,( < +O%,( < +D' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*U%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*UD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*UD' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*UW%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*UWD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*UWD' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*W%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*WD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*WD' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*1%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*1D' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*1+8+0+0 +ʚ **pAC)(    ^AByk k1lavuz~`@P   6(?`,$D  0 0 1. Miktar Dengesi - ORT.YNT: DBYMS+D0B=D0T+DSYMS+(NF+AF) - FIFO YNT: DBYMS+D0B=(DBYMS+D0BT)+DSYMS+(NF+AF) 2. EBS Tablosu - ORT.YNT: OEBS = FB x TD - FIFO YNT: EBS = FB x TD 3. EBM Tablosu - ORT.YNT: DNEME YKLENEN MAL0YETLER / EBS - FIFO YNT: DNEM MAL0YETLER0 / EBS 4. MR (retim Maliyeti Raporu) - ORT.YNT: OEBM x OEBS - FIFO YNT: EBM x EBS; [nceki DBYMSM ve Bu DBYMSM] 5. Maliyet Dengesi - ORT.YNT: DBYMSM+DN.M = TMM+DSYMSM+AFM - FIFO YNT: DBYMSM+DN.M = TMM+DSYMSM+AFM00P2:00 P2>00P2&00 P2:00P2600 P2s00P2Gg GGC CCG G G GGGC CCC c CG GGgGGGGC C G GGGC C G GG(Gg   G  G    C     C  C    C    C    C    C    C      G     G  G    G    G    G    G      @`R  C *ABD04924_@a^2  68c.O~^2  68c.~^2  68c.~^2  68c. o ~^2   68c.? ~^2   68c. /~^2   68c. ~^2   68c._~^2   68c.P~^2  68c. ~^2  68c.~^2  68c.p~^2  68c.@~^2  68c.0 ~^2  68c. ~^2  68c.` ~^2  68c. P ~^2  68c. ~^2  68c.  ~^2  68c. p ~^2  68c.@~^2  68c.0~^2  68c.~^2  68c.`~^2  68c.P~^2  68c. ~^2  68c.~^2   68c.p~^2 ! 68c.@~^2 " 68c.0~^2 # 68c.~^2 $ 68c.`~^2 % 68c.`~^2 & 68c.P~^2 ' 68c. ~^2 ( 68c.~^2 ) 68c.p~^2 * 68c0Q ^2 + 68c0 A ^2 , 68c0 ^2 - 68c0q  8B . # ll0GmHxIOJxKLMmN @',$D 0 h$TMM = (NFM+D0BTM)(    DB / # lЧ0GmHeIPJeKL<M@N ,$D  0 t0TMM =(NFM+DBYMSM+D0BTM)(    B 0 c $D  ,$D 02 1 6o`  ,$D 02 2 6o @ ,$D  0^2 3 68c0@^2 4 68c0`^2 5 68c00^2 6 68c0 ^2 7 68c0^2 8 68c0P^2 9 68c0a^2 : 68c2B^2 ; 68c22^2 < 68c2^2 = 68c2b,B > # lD0GHeI2QJeKjLMN ',$D  0 \"[DBYMS iin EBS = FB x (%100-TD)]!## 2 ? 6o G,$D 0B A s *D00 ,$D 0B C s *D00  ,$D 0v  ^A޽h ?Byk k1lavuz?0./> ̙33oo___PPT10o+*gDn' = @B D_n' = @BA?%,( < +O%,( < +D' =%(D?' =%(D' =A@BBBB0B@B%(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@B%(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@B%(D' =1:Bvisible*o3>+B#style.visibility<*=r%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*=rD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*=rD' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*s%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*sD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*sD' =%(D?' =%(D' =A@BBBB0B@B%(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@B%(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@B%(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@B%(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@B%(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@B%(D' =1:Bvisible*o3>+B#style.visibility<*!A%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*!AD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*!AD' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*AZ%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*AZD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*AZD' =%(D?' =%(D' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*Z%(D' ,=+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*ZD' ,=+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*ZD' =%(D?' =%(D' =A@BBBB0B@B%(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@B%(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@B%(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<*C%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*CD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*CDn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*A%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*AD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*ADn' =%(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<*?D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*>%(D' =+4 8?dCB1+#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<*1%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*1D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*1Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0D{' =%(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<*.Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*2%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*2D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*2D{' =%(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<*/++0+0 ++0+.0 ++0+/0 ++0+>0 +( ''>>h'(    6@0  ` ;RNEK :1z M* # #"&rrrr  60 ?"`1 * t2.500 br   @`  6@ ?"`8 1 t2.000 br   @`  6\C ?"`? 8 u 10.000 br   @`  6S ?"`F ? u 11.000 br   @`  60 ?"`M F Y II. SAFHA   @`   6e ?"` 81 N% 70 @`   6n ?"`81 ODBYMS @`   6Hw ?"` 1* N% 40 @`   6 ?"`1* ODSYMS @`   68 ? ?8 O% 100 @`  6 ?"`?8 RD0T @`  68 ? F? K- @`  6 ?"`F? RD0B @`  6 ? MF p ^ekillendirme TD @`  6 ?MF lF0Z0K0 B0R0MLER @`fB  61 ?F FfB  61 ?? ?fB  61 ?8 8`B  01 ?MFZB  s *1 ?11ZB  s *1 ? M F`B  01 ? FF`B  01 ? ??`B  01 ? 88`B  01 ?1 1ZB  s *1 ? 11fB  6o ?MMfB  6o ?M*fB   6o ?**fB ! 6o ?F8fB " 6o ?MFfB # 61 ?F8`B $ 01 ? F 8fB % 6o ?8*`B & 01 ?8*ZB ' s *1 ? 8 *Xv ~b  (# #""`D  ) 6?"` i b  T 19.400 YTL   @` * 6?"`i b  S 2.800 YTL   @` + 6?"`i b  P^EM @` , 6?"` pi  S 9.500 YTL   @` - 6 ?"`p i  S 2.000 YTL   @` . 6?"`pi  MDMM @` / 6h?"` wp T 33.000 YTL   @` 0 6?"`w p S 6.000 YTL   @` 1 6?"`wp MSM @` 2 6?"` ~w lDNEM MAL0YET0 @` 3 6d#?"`~ w VDBYMSM @` 4 6|,?"`~w bMAL0YETLER   @``B 5 0o ?~~`B 6 01 ?ww`B 7 01 ?pp`B 8 01 ?i i `B 9 0o ?b b `B : 0o ?~b `B ; 01 ?~b `B < 01 ? ~ b `B = 0o ?~b  > 0/G  Z Fire retime giren birimlerin % 2 si olup; prosesin % 20 tamamland11 noktada ortaya 1k1yor. Malzemenin yar1s1 prosesin ba_1nda, dier yar1s1 prosesin ortas1nda konuyor. 2H  0޽h ? 33___PPT10i.>OFn+D=' = @B +m |(    6P ,s  vBORTALAMA YNTEM0 NE GRE ZM :""H  0޽h ? 33___PPT10i.>i;+D=' = @B +b EEYEE(    0Dwq^,$ 0 p:1. Safhan1n Miktar Dengesi :  2  0Ggz,$ 0 T`DBYMS + D0B = D0T + DSYMS + F0RE 2.000 br + 11.000 br = 10.000 br + 2.500 br + 500 br NF = Girenler x % 2 = 13.000 br x % 2 = 260 br AF = F0RE  NF = 500 br  260 br = 240 br 2)    7> `,_  #"6* 3T`,_,$D 0  6Y?"`R,_ { 11.100 br   @`  6\?"`IR_ X  @`  6$m?"`W I_ { 11.500 br   @`  6u?"`e W _ X  @`  6,?"`e _ { 13.000 br   @`  6x?"`b_ T  @`  60?"`pb_ w 13.000 br   @`  6ؚ?"`p_ PTOPLAM @`  6ģ?"`R, T  @`  6 ?"`IR R  @`  6,?"`W I R  @`  64?"`e W  R  @`  6ǃ?"`e  T  @`  6 Ƀ?"`b R  @`  6؃?"`pb T  @`  6ڃ?"`p R  @` s 6P?"`R, q48 br @` r 6X?"`IR R% 20 @` p 6?"`W I r120 br @` o 6H?"`e W  R% 50 @` m 6?"`e  r240 br @` l 6?"`b Q% 100 @` k 6x#?"`pb r240 br @` j 6|,?"`p JAF @` h 6D6?"`R? , t1.000 br   @` g 6>?"`I? R R% 40 @` e 6H?"`W ? I t1.250 br   @` d 6lQ?"`e ? W  R% 50 @` b 6[?"`? e  t2.500 br   @` a 60d?"`b?  Q% 100 @` ` 6hn?"`p? b t2.500 br   @` _ 6v?"`? p MDSYMS @` G 6,?"`Rw ,?  u 10.000 br   @` F 6?"`Iw R?  S% 100 @` D 6?"`W w I?  u 10.000 br   @` C 6|?"`e w W ?  S% 100 @` A 6?"`w e ?  u 10.000 br   @` @ 6@?"`bw ?  Q% 100 @` ? 6x?"`pw b?  u 10.000 br   @` > 6¥?"`w p?  PD0T @` < 6̥?"`R ,w  q52 br @` ; 6ԥ?"`I Rw  R% 20 @` 9 6tޥ?"`W Iw  r130 br @` 8 6?"`e W w  R% 50 @` 6 6?"` e w  r260 br @` 5 6p?"`b w  Q% 100 @` 4 6?"`p bw  r260 br @` 3 6l?"` pw  JNF @` & 6?"`R ,  NOEBS @` % 6?"`I R  LTD @` # 6'?"`W I  NOEBS @` " 60?"`e W  LTD @`   6 :?"` e  NOEBS @`  6B?"`b   LTD @`  64?"`I ,  f^EK0LLEND0RME @`  68U?"`e I  hD0REKT MALZEME @`  6^?"`b e  dNCEK0 SAFHA   @`  <O?"` b  jF0Z0K0 B0R0MLER @`(  6i?"``,  `E^DEER B0R0M SAYILARI TABLOSU (Ortalama Yntem)11 @``B  0o ?`,``B  01 ? , `B  01 ? , `B  01 ?w ,w `B  01 ?? ,? `B  01 ?,`B  01 ?,`B  01 ?,`B  0o ?_,_`B  0o ?`_`B  01 ?b b_`B ø 01 ? _`B ĸ 01 ?e e _`B Ǹ 01 ?W W _`B ͸ 01 ?R R_`B  0o ?, ,_`B  0o ?,`, `B  01 ?b , `B  01 ?p p_`B " 01 ?I I_ZB { s *1 ?e e ZB | s *1 ?I I   0hxq,$ 0 R2. E_deer Birim Say1lar1n1n Bulunmas1 : * 2*2  0:Sm,$D 0B @ s *Dm ,$D 02  0 D,$D 0H  0޽h ? 33___PPT10.>ǩ+=wD' = @B D' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*D' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*D' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-u6Bdiamond(in)*<3<*++0+ ++0+ ++0+ +2 ''6Ҽ,'(  %   #"2&1      ,$D 0  <|?"`   R  @`  <?"`   T  @`  <?"`=  R  @` { <d?"` =  T  @` \ <??"`   z.D0REKT MALZEME MAL0YET0 @`  <,??"` z2 YTL/br   @`   <??"`  z1 YTL/br   @`   <??"`=  z3 YTL/br   @`   <T+??"`= POEBM @`  <4-??"`  { 11.100 br   @`  <X>??"`  { 11.500 br   @`  <H??"`=   13.000 br(   @`  <B??"` = POEBS @`   <Z??"`   V 22.200 YTL   @` ! <]??"`   V 11.500 YTL   @` " <m??"`=  V 39.000 YTL   @` # <^??"`t =  V 72.700 YTL   @` $ <L??"` t  MDYM @` ( <X??"`   T 19.400 YTL   @` ) <̊??"`   S 9.500 YTL   @` * < <??"`=  `MAL0YETLER   @`4 ? <@?"` fE^DEER B0R0M MAL0YETLER0 TABLOSU (Ortalama Yntem)44 @``B @ 0o ?`B A 01 ?`B C 01 ?  `B D 01 ?  `B E 01 ?  `B G 01 ?`B H 0o ?`B I 0o ?`B J 01 ?==`B L 01 ? `B O 0o ? `B P 0o ? `B R 01 ?t t ZB T s *1 ? ZB ] s *1 ?  `B ^ 01 ? ZB i s *1 ? `B j 01 ?  ZB | s *1 ?   V 0l @ZqA,$D 0 T3. E_deer Birim Maliyetlerin Bulunmas1 : + 2+H  0޽h ? 33  ___PPT10c .>ǩ+ĩD ' = @B D ' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*V%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*VD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*VDn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*+8+0+V@ +z kfcf e(  a D,    #"6* 7V!,D ,$D 04 -  T@_ж_ж?D,c \SAFHA RET0M MAL0YET RAPORU (Ortalama Yntem)// @`   T,@_ж_ж?"` ;  O2  @`   N3@_ж_ж?"`;  O2  @`   Nl=@_ж_ж?"`5; O2  @`   NF@_ж_ж?"`l;5 X   @`   NO@_ж_ж?"`;l O2  @`   N@@_ж_ж?"`; O2  @`   Tb@_ж_ж?"`;  OEBM (YTL/br)"    @`   Nk@_ж_ж?"`c z.^EK0LLEND0RME MAL0YET0  @`   TXu@_ж_ж?"`;   `11.100(   @`   Nx~@_ж_ж?"`;  L48  @`   N@_ж_ж?"`;5 P1.000   @`   N@_ж_ж?"`;l5 T   @`   N@_ж_ж?"`;l P10.000  @`   ND@_ж_ж?"`; L52  @`   T@_ж_ж?"`;  OEBS (br)"    @`   N8@_ж_ж?"`   P22.200  @`   NH@_ж_ж?"`  L96  @`   N@_ж_ж?"`5 O2.000  @`   N@_ж_ж?"`l5 T   @`   N\@_ж_ж?"`l P20.000  @`   N8@_ж_ж?"` M104  @`   T@_ж_ж?"` _ TUTAR (YTL)"    @`   TP@_ж_ж?"`&  O1  @`   NDA_ж_ж?"`&   O1  @`   N, A_ж_ж?"`& 5  O1  @`   NdA_ж_ж?"`& l 5 X   @`   NA_ж_ж?"`&  l O1  @`   N#A_ж_ж?"`&   O1  @`   T(%A_ж_ж?"`&    OEBM (YTL/br)"    @`   N'A_ж_ж?"`& c z.D0REKT MALZEME MAL0YET0  @`   T|@A_ж_ж?"` b  `11.500(   @`   N1A_ж_ж?"` b  M120  @`   NHRA_ж_ж?"` 5b P1.250   @`   N[A_ж_ж?"` lb5 T   @`   N dA_ж_ж?"` bl P10.000  @`   NUA_ж_ж?"` b M130  @`   TwA_ж_ж?"` b  OEBS (br)"    @`   T(A_ж_ж?"`b   P11.500  @`   N|A_ж_ж?"`b  M120  @`   NA_ж_ж?"`b5 O1.250  @`   NA_ж_ж?"`bl5 T   @`   NDA_ж_ж?"`bl P10.000  @`   N$A_ж_ж?"`b M130  @`   TpA_ж_ж?"`b _ TUTAR (YTL)"    @`  T0A_ж_ж? &  P39.000  @`  TA_ж_ж?S   `13.000(   @`  TԺA_ж_ж?D S  O3  @`  TtA_ж_ж? D  R72.700  @`  T|A_ж_ж?D   MDYM  @`  NA_ж_ж?&  M720  @`  N A_ж_ж?"`S  M240  @`  NDD_ж_ж?DS  O3  @`  N D_ж_ж?D  M936  @`  ND_ж_ж?D  KAFM  @`  ND_ж_ж?5&  O7.500  @`  NpD_ж_ж?"`S5 O2.500  @`  N(,D_ж_ж?D5S O3  @`  N|5D_ж_ж?5D P10.750  @`  N>D_ж_ж?D5 NDSYMSM  @` | NGD_ж_ж?l& 5 T   @` { NPPD_ж_ж?"`Sl5 T   @` z N$YD_ж_ж?DlS5 X   @` y NaD_ж_ж?lD5 R61.014  @` x NjD_ж_ж?Dl5 MTMM  @` e NsD_ж_ж?& l P30.000  @` d N|D_ж_ж?"`Sl P10.000  @` c ND_ж_ж?DSl O3  @` b NĎD_ж_ж?Dl P60.000  @` a ND_ж_ж?Dl PD0T  @` N NpD_ж_ж?&  M780  @` M ND_ж_ж?"`S M260  @` L N D_ж_ж?DS O3  @` K ND_ж_ж?D O1.014  @` J N D_ж_ж?D KNFM  @`   T`D_ж_ж?&  _ TUTAR (YTL)"    @`   T D_ж_ж?S  OEBS (br)"    @`  T0D_ж_ж?DS  OEBM (YTL/br)"    @`  ND_ж_ж?Dc&  x,NCEK0 SAFHA MAL0YET0  @`  TtD_ж_ж?DcD X TOPLAM (YTL)    @`xB G  H_ж_жo ?D,,rB I  B_ж_ж1 ?DrB K  B_ж_ж1 ?DrB L  B_ж_ж1 ?DllrB M  B_ж_ж1 ?D55rB O  B_ж_ж1 ?DSrB P  B_ж_ж1 ?D S xB U  H_ж_жo ?D  xB V  H_ж_жo ?D,D xB m  H_ж_жo ?, rB !  B_ж_ж1 ?SS5rB "  B_ж_ж1 ?5rB &  B_ж_ж1 ?  5rB '  B_ж_ж1 ?bb5rB )  B_ж_ж1 ?;;5rB *  B_ж_ж1 ?5rB .  B_ж_ж1 ?DccrB 9  B_ж_ж1 ?DcD rB :  B_ж_ж1 ?& c& rB ;  B_ж_ж1 ?c xB   H_ж_ж1 ?SrB   B_ж_ж1 ? xB   H_ж_ж1 ?S5S xB   H_ж_ж1 ?5 xB   H_ж_ж1 ?S  rB   B_ж_ж1 ? rB   B_ж_ж1 ?S S rB   B_ж_ж1 ?  xB   H_ж_ж1 ? brB   B_ж_ж1 ?b;xB   H_ж_ж1 ? 5 xB   H_ж_ж1 ?b5b xB   H_ж_ж1 ? b rB   B_ж_ж1 ?b ; rB   B_ж_ж1 ? rB   B_ж_ж1 ?b b xB   H_ж_ж1 ?;rB   B_ж_ж1 ?xB   H_ж_ж1 ?;5; xB   H_ж_ж1 ?5 xB   H_ж_ж1 ?;  rB   B_ж_ж1 ?  rB   B_ж_ж1 ?; ; rB   B_ж_ж1 ?  rB   B_ж_ж1 ?DrB   B_ж_ж1 ?  > 0<E&q ,$D 0 R4. retim Maliyeti Raporu :  2  0 E qn ,$D 0 n85. Safhan1n Tutar Dengesi :  2  0 E ,$D 0 T$DBYMSM + DN.MAL. = NFM + D0TM + DSYMSM + AFM 10.800 YTL + 61.900 YTL = 1.014 YTL + 60.000 YTL + 10.750 YTL + 936 YTL 72.700 YTL = 72.700 YTL 2H  0޽h ? 33___PPT10.;,+%,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<*> 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<* 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<* ++0+> E ++0+ E ++0+ E +e |t (    68E ,s  n:FIFO YNTEM0 NE GRE ZM :H  0޽h ? 33___PPT10i.>i;+D=' = @B +g* ))?(((  ( ( ^AByk k1lavuz~`@P   ( 6XOE`,$D  0 0 1. Miktar Dengesi - ORT.YNT: DBYMS+D0B=D0T+DSYMS+(NF+AF) - FIFO YNT: DBYMS+D0B=(DBYMS+D0BT)+DSYMS+(NF+AF) 2. EBS Tablosu - ORT.YNT: OEBS = FB x TD - FIFO YNT: EBS = FB x TD 3. EBM Tablosu - ORT.YNT: DNEME YKLENEN MAL0YETLER / EBS - FIFO YNT: DNEM MAL0YETLER0 / EBS 4. MR (retim Maliyeti Raporu) - ORT.YNT: OEBM x OEBS - FIFO YNT: EBM x EBS; [nceki DBYMSM ve Bu DBYMSM] 5. Maliyet Dengesi - ORT.YNT: DBYMSM+DN.M = TMM+DSYMSM+AFM - FIFO YNT: DBYMSM+DN.M = TMM+DSYMSM+AFM00P2:00 P2>00P2&00 P2:00P2600 P2s00P2Gg GGC CCG G G GGGC CCC c CG GGgGGGGC C G GGGC C G GG(Gg   G  G    C     C  C    C    C    C    C    C      G     G  G    G    G    G    G      @`R %( C *ABD04924_@a^2 A( 68c.O~^2 B( 68c.~^2 C( 68c.~^2 M( 68c. o ~^2 N( 68c.? ~^2 O( 68c. /~^2 P( 68c. ~^2 Q( 68c._~^2 V( 68c.P~^2 W( 68c. ~^2 X( 68c.~^2 Y( 68c.p~^2 Z( 68c.@~^2 [( 68c.0 ~^2 \( 68c. ~^2 ]( 68c.` ~^2 ^( 68c. P ~^2 _( 68c. ~^2 `( 68c.  ~^2 a( 68c. p ~^2 b( 68c.@~^2 c( 68c.0~^2 d( 68c.~^2 e( 68c.`~^2 f( 68c.P~^2 g( 68c. ~^2 h( 68c.~^2 i( 68c.p~^2 j( 68c.@~^2 k( 68c.0~^2 l( 68c.~^2 m( 68c.`~^2 n( 68c.`~^2 o( 68c.P~^2 p( 68c. ~^2 q( 68c.~^2 r( 68c.p~^2 s( 68c0Q ^2 t( 68c0 A ^2 u( 68c0 ^2 v( 68c0q  8B }( # l@qEGmHxIOJxKLMmN @',$D 0 h$TMM = (NFM+D0BTM)(    DB ~( # lvEGmHeIPJeKL<M@N ,$D 0 t0TMM =(NFM+DBYMSM+D0BTM)(    B ( c $D  ,$D 02 ( 6o`  ,$D 02 ( 6o @ ,$D 0^2 ( 68c0@^2 ( 68c0`^2 ( 68c00^2 ( 68c0 ^2 ( 68c0^2 ( 68c0P^2 ( 68c0a^2 ( 68c2B^2 ( 68c22^2 ( 68c2^2 ( 68c2b,B ( # lEGHeI2QJeKjLMN ',$D  0 \"[DBYMS iin EBS = FB x (%100-TD)]!## 2 ( 6o G,$D 0v ( ^A޽h ?Byk k1lavuz?0}(~(( ̙33y___PPT10Y+D=' = @B +( ''>>m'(    6ĆE  ` @ AYNI RNEK : 1z M* # #"&rrrr  6E ?"`1 * t2.500 br   @`  64YE ?"`8 1 t2.000 br   @`  6D@E ?"`? 8 u 10.000 br   @`  64IE ?"`F ? u 11.000 br   @`  6@ ?"`M F Y II. SAFHA   @`   6E ?"` 81 N% 70 @`   6D ?"`81 ODBYMS @`   6  ?"` 1* N% 40 @`   6 ?"`1* ODSYMS @`   6 ? ?8 O% 100 @`  6p ?"`?8 RD0T @`  6(, ? F? K- @`  6|5 ?"`F? RD0B @`  67 ? MF p ^ekillendirme TD @`  6H ?MF lF0Z0K0 B0R0MLER @`fB  61 ?F FfB  61 ?? ?fB  61 ?8 8`B  01 ?MFZB  s *1 ?11ZB  s *1 ? M F`B  01 ? FF`B  01 ? ??`B  01 ? 88`B  01 ?1 1ZB  s *1 ? 11fB  6o ?MMfB  6o ?M*fB   6o ?**fB ! 6o ?F8fB " 6o ?MFfB # 61 ?F8`B $ 01 ? F 8fB % 6o ?8*`B & 01 ?8*ZB ' s *1 ? 8 *Xv ~b  (# #""`D  ) 6W?"` i b  T 19.400 YTL   @` * 6`?"`i b  S 2.800 YTL   @` + 6i?"`i b  P^EM @` , 6k?"` pi  S 9.500 YTL   @` - 6d|?"`p i  S 2.000 YTL   @` . 6?"`pi  MDMM @` / 6Ď?"` wp T 33.000 YTL   @` 0 6@?"`w p S 6.000 YTL   @` 1 6d?"`wp MSM @` 2 6?"` ~w lDNEM MAL0YET0 @` 3 6?"`~ w VDBYMSM @` 4 6?"`~w bMAL0YETLER   @``B 5 0o ?~~`B 6 01 ?ww`B 7 01 ?pp`B 8 01 ?i i `B 9 0o ?b b `B : 0o ?~b `B ; 01 ?~b `B < 01 ? ~ b `B = 0o ?~b  > 0G  Z Fire retime giren birimlerin % 2 si olup; prosesin % 20 tamamland11 noktada ortaya 1k1yor. Malzemenin yar1s1 prosesin ba_1nda, dier yar1s1 prosesin ortas1nda konuyor. 2H  0޽h ? 33___PPT10i.>OFn+D=' = @B +j MMbo*M(    0ءwq^,$ 0 p:1. Safhan1n Miktar Dengesi :  2  0ҩz,$ 0 DBYMS + D0B = D0T (DBYMST + D0BT) + DSYMS + F0RE 2.000 br + 11.000 br = 10.000 br (2.000 br + 8.000 br) + 2.500 br + 500 br NF = Girenler x % 2 = 13.000 br x % 2 = 260 br AF = F0RE  NF = 500 br  260 br = 240 br< 21n:     E H l #":. 3H,$D 0 f 6?"` `  r600 br @` d 6|?"` `  R% 70 @` b 6X?"` `  K- @` ` 6 ?"` `  S% 100 @` ^ 6?"` `  K- @` \ 6D ?"` `  Q% 100 @` Z 6?"` `  t2.000 br   @` X 6@"?"` `  NDBYMST @`  6 $?"`H z9.700 br   @`  6&?"`H X  @`  66?"` H z9.500 br   @`  6@?"`  H X  @`   6Q?"` H { 11.000 br   @`   6Z?"`H T  @`   6c?"`H w 13.000 br   @`   6 <2?"`8   jF0Z0K0 B0R0MLER @`" ? 64?"`8  ZE^DEER B0R0M SAYILARI TABLOSU (FIFO Yntemi).. @``B @ 0o ?`B A 01 ?8 8 `B B 01 ?  `B C 01 ?  `B D 01 ?( ( `B E 01 ?  `B F 01 ?`B G 01 ?`B H 0o ?HH`B I 0o ?H`B J 01 ?8 H`B K 01 ? H`B L 01 ?  H`B M 01 ?  H`B N 01 ? H`B O 0o ? H`B P 0o ? `B Q 01 ?  `B R 01 ? H`B S 01 ? HZB T s *1 ? 8  ZB U s *1 ?8  ZB Y s *1 ?` `  V 0Jq,$ 0 R2. E_deer Birim Say1lar1n1n Bulunmas1 : * 2*2 m 0:Ym,$D 02 n 0 D,$D 0B o@ s *Dm ,$D 0H  0޽h ? 33___PPT10.>ǩ+=D' = @B D' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*V%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*VD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*VDn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*lD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*lD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*m%(D' =-u6Bdiamond(in)*<3<*mD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*n%(D' =-u6Bdiamond(in)*<3<*nD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*o%(D' =-u6Bdiamond(in)*<3<*o++0+ ++0+ ++0+V +x2 ''67%'(  %  7 #"2&1      ,$D 0  <)?"`   R  @`  <P ?"`   T  @`  <{?"`=  R  @`  <`?"` =  T  @`  <h?"`   z.D0REKT MALZEME MAL0YET0 @`  <\?"` z2 YTL/br   @`   <X?"`  z1 YTL/br   @`   <?"`=  z3 YTL/br   @`   <p?"`= OEBM @`   <ü?"`  z9.700 br   @`   <?"`  z9.500 br   @`  <ּ?"`=   11.000 br(   @`  <߼?"` = OEBS @`  <?"`   V  @`  <?"`   V  @`  <?"`=  V  @`  <?"`t =  V 72.700 YTL   @`  <8 ?"` t  MDYM @`  <l?"`   T 19.400 YTL   @`  <!?"`   S 9.500 YTL   @`  <"?"`=  T 33.000 YTL   @`  <l3?"`t =  T 61.900 YTL   @`  <<?"` t  RDN.MAL.   @`  <.?"`   T  @`  <N?"`   T  @`  <V?"`=  T  @`  <X?"`t =  T 10.800 YTL   @`  <ǩ+_XD ' = @B D ' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*6%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*6D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*6Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*7%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*7D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*7+8+0+6 + B{:{ z(  v D,"   #">2 7V!,D" ,$D 0  N8_ж_ж?"`l T   @`  N8_ж_ж?"`;l T   @`  N_ж_ж?"`;l X   @`  NȽ_ж_ж?"`bl T   @`  Nxѽ_ж_ж?"` bl T   @`  Nٽ_ж_ж?"`&  l X   @`  N _ж_ж?& l T   @`  N(_ж_ж?"`Sl T   @`  N_ж_ж?DSl X   @`  N_ж_ж?Dl P10.800  @`  N_ж_ж?Dl P.DBYMST    @`  N_ж_ж?"`l5 O1.200  @`  N_ж_ж?"`;l5 M600  @`  N"_ж_ж?"`l;5 O2  @`  N+_ж_ж?"`bl5 K-  @`  N4_ж_ж?"` lb5 K-  @`  N=_ж_ж?"`& l 5 O1  @`  NF_ж_ж?l& 5 K-  @`  NO_ж_ж?"`Sl5 K-  @`  NX_ж_ж?DlS5 O3  @`  Nb_ж_ж?lD5 O1.200  @`  N(d_ж_ж?Dl5 PB.DBYMST    @`.  TTt_ж_ж?D,c VSAFHA RET0M MAL0YET RAPORU (FIFO Yntemi),, @`  T}_ж_ж?"`Y ;"  O2  @`  NT_ж_ж?"` ;Y  O2  @`  Nȏ_ж_ж?"` ;  O2  @`  NT_ж_ж?"`;  X   @`  N_ж_ж?"`5; O2  @`   NȪ_ж_ж?"`; O2  @`   T_ж_ж?"`;  EBM (YTL/br)"     @`   N_ж_ж?"`c z.^EK0LLEND0RME MAL0YET0  @`   TȾ_ж_ж?"`;Y "  _9.700(   @`   N0Ѿ_ж_ж?"`; Y  L48  @`  Npپ_ж_ж?"`;   P1.000   @`  N\_ж_ж?"`;  T   @`  N_ж_ж?"`;5 O8.000  @`  N_ж_ж?"`; L52  @`  T(_ж_ж?"`; ~EBS (br)"    @`  N\_ж_ж?"`Y "  P19.400  @`  N_ж_ж?"` Y  L96  @`  N_ж_ж?"`   O2.000  @`  N#_ж_ж?"`  T   @`  N,_ж_ж?"`5 P16.000  @`  N5_ж_ж?"` M104  @`  T7_ж_ж?"` _ TUTAR (YTL)"    @`  T9_ж_ж?"`& Y "  O1  @`  NQ_ж_ж?"`& Y  O1  @`  NDZ_ж_ж?"`&  O1  @`  Nc_ж_ж?"`&   X   @`  NPl_ж_ж?"`& 5  O1  @`  Ndu_ж_ж?"`&   O1  @`   T\_ж_ж?"`&    EBM (YTL/br)"     @` ! ND_ж_ж?"`& c z.D0REKT MALZEME MAL0YET0  @` " Tܒ_ж_ж?"` Y b"  _9.500(   @` # N胿_ж_ж?"` bY  M120  @` $ N_ж_ж?"` b  P1.250   @` % N쭿_ж_ж?"` b  T   @` & N_ж_ж?"` 5b O8.000  @` ' NT_ж_ж?"` b M130  @` ( Tɿ_ж_ж?"` b ~EBS (br)"    @` ) Tҿ_ж_ж?"`bY "  O9.500  @` * Nۿ_ж_ж?"`b Y  M120  @` + N_ж_ж?"`b   O1.250  @` , N_ж_ж?"`b  T   @` - N_ж_ж?"`b5 O8.000  @` . ND_ж_ж?"`b M130  @` / T4 _ж_ж?"`b _ TUTAR (YTL)"    @` 0 T4_ж_ж?Y & "  P33.000  @` 1 T|_ж_ж?SY "  `11.000(   @` 2 T_ж_ж?DY S"  O3  @` 3 Tx/_ж_ж?Y D"  R72.700  @` 4 T<*_ж_ж?DY "  MDYM  @` 5 NA_ж_ж? & Y  M720  @` 6 N\J_ж_ж?"`S Y  M240  @` 7 NS_ж_ж?D SY  O3  @` 8 N\\_ж_ж? DY  M936  @` 9 Ne_ж_ж?D Y  KAFM  @` : N\n_ж_ж? &  O7.500  @` ; Nw_ж_ж?"`S   O2.500  @` < N\_ж_ж?D S  O3  @` = NЉ_ж_ж? D  P10.750  @` > N\_ж_ж?D   NDSYMSM  @` ? N_ж_ж?&  T   @` @ N_ж_ж?"`S  T   @` A NL_ж_ж?DS  X   @` B NT_ж_ж?D  R61.014  @` C N _ж_ж?D  MTMM  @` D N _ж_ж?5&  P24.000  @` E N_ж_ж?"`S5 O8.000  @` F N _ж_ж?D5S O3  @` G N_ж_ж?5D P48.000  @` H N _ж_ж?D5 R D0BT  @` I N_ж_ж?&  M780  @` J N _ж_ж?"`S M260  @` K N,_ж_ж?DS O3  @` L N_ж_ж?D O1.014  @` M N_ж_ж?D KNFM  @` N T4#_ж_ж?&  _ TUTAR (YTL)"    @`  O TX._ж_ж?S ~EBS (br)"    @` P TT8_ж_ж?DS  EBM (YTL/br)"     @` Q NA_ж_ж?Dc&  x,NCEK0 SAFHA MAL0YET0  @` R TC_ж_ж?DcD X TOPLAM (YTL)    @`xB S H_ж_жo ?D,,rB T B_ж_ж1 ?DrB U B_ж_ж1 ?DrB V B_ж_ж1 ?DrB W B_ж_ж1 ?D  rB X B_ж_ж1 ?D S rB Y B_ж_ж1 ?DY SY xB Z H_ж_жo ?D" " xB [ H_ж_жo ?D,D" xB \ H_ж_жo ?," rB ] B_ж_ж1 ?SS rB ^ B_ж_ж1 ? rB _ B_ж_ж1 ?  rB ` B_ж_ж1 ?bb rB a B_ж_ж1 ?;; rB b B_ж_ж1 ? rB c B_ж_ж1 ?DccrB d B_ж_ж1 ?DcD" rB e B_ж_ж1 ?& c& " rB f B_ж_ж1 ?c" xB g H_ж_ж1 ?S  rB h B_ж_ж1 ? xB i H_ж_ж1 ?S SY xB j H_ж_ж1 ? Y xB k H_ж_ж1 ?SY Y rB l B_ж_ж1 ?Y Y rB m B_ж_ж1 ?SY S" rB n B_ж_ж1 ?Y " xB o H_ж_ж1 ? b rB p B_ж_ж1 ?b ; xB q H_ж_ж1 ? Y xB r H_ж_ж1 ?b bY xB s H_ж_ж1 ? Y bY rB t B_ж_ж1 ?bY ;Y rB u B_ж_ж1 ? Y " rB v B_ж_ж1 ?bY b" xB w H_ж_ж1 ?;  rB x B_ж_ж1 ?  xB y H_ж_ж1 ?; ;Y xB z H_ж_ж1 ? Y xB { H_ж_ж1 ?;Y Y rB | B_ж_ж1 ?Y Y rB } B_ж_ж1 ?;Y ;" rB ~ B_ж_ж1 ?Y " rB  B_ж_ж1 ?DrB  B_ж_ж1 ?" ZB  s *1 ?D55ZB  s *1 ?Dll  0Y&q ,$D 0 R4. retim Maliyeti Raporu :  2  0D^j qQ ,$D 0 n85. Safhan1n Tutar Dengesi :  2  0Dbz i,$D 0 @DBYMSM + DN.MAL. = NFM + DBYMSM + D0BTM + DSYMSM + AFM 10.800 YTL + 61.900 YTL = 1.014 YTL+12.000 YTL+48.000 YTL+10.750 YTL+936 YTL 72.700 YTL = 72.700 YTL( 2wH  0޽h ? 33___PPT10.;,+ٵD' = @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<*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<*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<*++0+ ++0+ ++0+ +m $(  r  S |p  r  S  `    H  0޽h ? 33y___PPT10Y+D=' = @B +> 0 L(  L L  N1 ?H     L  Zæxaxa ?H @    H L 0޽h ? a( 0 x((  x^ x S H    x c $|ȦH @    H x 0޽h ? ̙33 0 ((  ^  S H     c $lӦH @    H  0޽h ? ̙33> 0 (    N1 ?      Zxaxa ? @    H  0޽h ? a(> 0 (    N1 ?      Zxaxa ? @    H  0޽h ? a(h 0 ((  ^ S     c $ͦ @    H  0޽h ? ̙33rP?AQ 0B ʇ piUGp}dJ3   "U$ n̋ ,@ݯ( 1N>D#,'=NabwFШt-Y ,F*]V~"-K`3 O}kqs5R5]L?%_/'N_pK"Ҽ^|~F n ZCU rr/  @X  {J,8 1 g?  ~Oh+'00 `h  SAFHA MALYET SSTEMPali tasali tas44 Microsoft PowerPointP@ @zW;@`Y\u G& g   @  -- @ !--'@Arial-. Q{@Arial--.'2 Q{SAFHA MALYET SSTEM?**%.*5*&()%))%)3.--.. '2 OySAFHA MALYET SSTEM?**%.*5*&()%))%)3.@Arial-.  2 D.@Arial-. 2 `Safha ne demek ?   & .@Arial-.  2 D.@Arial-. 2 `Safha Mal.Sis.  %   .@Arial-.  2 nin .@Arial-. (2 zellikleri nelerdir ?      .@Arial-.  2 YD.@Arial-. @2 Y`&Safha Mal.Sis. nerede uygulanabilir ?   %        .@Arial-.  2 D.@Arial-. 2 `Safha Mal.Sis.  %   .@Arial-.  2 nin .@Arial-. @Arial--.$2 ileyii nasldr ?r       .--.՜.+,0    wEkran Gsterisisau} iXA \ArialTimes New RomanMonotype SortsVarsaylan TasarmSAFHA MALYET SSTEMSAFHA ne demek ?Safha Maliyetleme Sistemi:9Sipari ve Safha Maliyet Sistemlerinin Karlatrlmas9Sipari ve Safha Maliyet Sistemlerinin Karlatrlmas9Sipari ve Safha Maliyet Sistemlerinin KarlatrlmasSafha Maliyetleme Sistemi:Slayt 8Slayt 9 Slayt 10 Slayt 11 Slayt 12 Slayt 13 Slayt 14SSTEMN TEMELSSTEMN TEMELMiktar DengesiMiktar DengesiMiktar DengesiMiktar DengesiMiktar DengesiMiktar DengesiMiktar Dengesi\RNEK: Aadaki tabloda fiziki birimleri grlen safhalarn miktar dengelerini kurunuz ! I. SAFHA I. SAFHA I. SAFHA I. SAFHA\RNEK: Aadaki tabloda fiziki birimleri grlen safhalarn miktar dengelerini kurunuz ! II. SAFHA II. SAFHA II. SAFHA II. SAFHA\RNEK: Aadaki tabloda fiziki birimleri grlen safhalarn miktar dengelerini kurunuz ! III. SAFHA III. SAFHA III. SAFHA III. SAFHAMKTAR DENGES (tm safhalar) Slayt 40Burada Problem u: Slayt 42E DEER BRM KAVRAMI ? Slayt 44Tutar Dengesi (Maliyet)'ZET Safha Maliyet Sisteminin leyii Slayt 47 Slayt 48 Slayt 49 Slayt 50 Slayt 51 Slayt 52 Slayt 53 Slayt 54 Slayt 55 Slayt 56 Slayt 57 Slayt 58 Slayt 59 Slayt 60K SAFHALI BR RNEK : Slayt 62 Slayt 63 Slayt 64 Slayt 65 Slayt 66 Slayt 67 Slayt 68 Slayt 69 Slayt 70 Slayt 71 Slayt 72 Slayt 73SAFHA MALYET SSTEM'BU K YNTEM DE NERDEN IKTI MD ? 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