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̙33y___PPT10Y+D=' = @B +  @0(  0j 0 3 BA0?fiili-tahmini-st ayr1m1H 0 0޽h ? f3"V+Nfy___PPT10Y+D=' = @B +j  zP<(  < < <8n`I,$ 0 PvMamul maliyetlerinin nceden ve bilimsel hesaplara dayan1larak olmas1 gereken dzeyde planlanmas1 ve maliyet hesaplar1nda fiili rakamlar yerine bunlar1n kullan1lmas1 esas1na dayan1r...  7g   g   g  g g    $g$ (( ,g, 00 4g4 88 +B#style.visibility<*<%(D' =-u6Bdiamond(in)*<3<*<+8+0+<n +~ ML`ttL(  AL  # @N   -N 5  5   `1?57N 5  5;  # lgn1? retim Maliyetleri R00 &#   f?5 N 5*   5*    `1?5*N 5*   5*   # ln1?Q v B00 #    f?5*,N *  *   `1?*6N *  *:  # l,n1?F M0KTAR V00 &#   f?* N      `1?N     # ln1? v B00 #   f?*N      `1?4N   8  # ln1?k  F0YAT V00 &#   f?6N 5  5   `1?5@N 5  5D   # l # l n1?Q = T00 &# ?  f?5*HN * @ * A  `1?*RN * B *V C # lXi1?F 0Direkt 0_ilik Saatleri P00 &# D  f?*N  E  F  `1?(N  G , H # li1? x T00 &# I  f?NN  J  K  `1?XN  L \ M # li1?k 6Direkt 0_ilik Saat creti P00 &# N  f?JN 5 O 5 P  `1?5TN 5 Q 5X R # lXi1? ,Genel 0malat Maliyeti V00 &# S  f?5N 5* T 5* U  `1?5*(N 5* V 5*, W # l6i1?Q = T00 &# X  f?5*JN * Y * Z  `1?*TN * [ *X \ # llVi1?F Faaliyet Hacimi P00 &#  ]  f?*N  ^  _  `1?(N  ` , a # lLbi1? x T00 &# b  f?4N  c  d  `1?>N  e B f # l$fi1?k Ykleme Oran1 P00  &# g  f? h  `? i 0|iPp,$D  0 JStandart& 0(2  j 0~iP p,$D  0 JStandart& 0(2  k 0`iP@p,$D  0 JStandart& 0(2  l 0؅i@`,$D  0 HStandart$ 0(2  m 0؉i@ `,$D  0 HStandart$ 0(2  n 0Pi@@`,$D  0 HStandart$ 0(2  o 0Pi @ ,$D  0 HStandart$ 0(2  p 0Ȕi @ ,$D  0 HStandart$ 0(2  q 0Și @@ ,$D  0 HStandart$ 0(2  r 0@i0P,$D  0 HStandart$ 0(2  s 0@i0 P,$D 0 HStandart$ 0(2  t 0Li0@P,$D 0 HStandart$ 0(2 H  0޽h ? f3"V+Nf8101___PPT101+bDT.' = @B D.' = @BA?%,( < +O%,( < +D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*i%(D' =-6B%strips(downRight)*<3<*iD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*r%(D' =-6B%strips(downRight)*<3<*rD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*o%(D' =-6B%strips(downRight)*<3<*oD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =-6B%strips(downRight)*<3<*lD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*k%(D' =-6B%strips(downRight)*<3<*kD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*j%(D' =-6B%strips(downRight)*<3<*jD{' =%(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<*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<*q%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*qD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*qD{' =%(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<*pD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pD{' =%(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<*nD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*nD{' =%(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<*mD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*m++0+ii ++0+ji ++0+ki ++0+li ++0+mi ++0+ni ++0+oi ++0+pi ++0+qi ++0+ri ++0+si ++0+ti +<  8(  8B 8 6i`  p0STANDART RET0M MAL0YET0$0(B 8 <\dfjJ `0 ,$D 0 qSt. DMM40&B 8 <dfjJ p0 ,$D 0 St. D0MB0 B 8 6+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8Dx' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* 8%(D' =-6B+checkerboard(across)*<3<* 8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* 8%(D' =-6B+checkerboard(across)*<3<* 8Dk' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* 8%(D' =-6B+checkerboard(across)*<3<* 8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* 8%(D' =-6B+checkerboard(across)*<3<* 8Dk' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-6B+checkerboard(across)*<3<*8++0+8d ++0+8d ++0+8d ++0+ 8d ++0+ 8d ++0+ 8d ++0+ 8d ++0+8d ++0+8d +  Ph(  P~ P s *ȝd `}  d  P s *ld <$  0 d H P 0޽h ? ̙33___PPT10+!yDX' = @B D' = @BA?%,( < +O%,( < +D! ' =%(D ' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*P%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*PD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*PD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*P%%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*P%D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*P%D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*P%<%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*P%<D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*P%<D! ' =%(D ' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*P=R%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*P=RD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*P=RD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*PRr%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*PRrD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*PRrD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Pr%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*PrD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*Pr+8+0+Pd +T. RJp@(  @D @ <d& 2RNEK: Bir birim X mamulnn iine A malzemesinden en az 9 kg, B malzemesinden de en az 3 lt konmas1 gerekmektedir. Ayr1ca A malzemesi iin 1 kg l1k, B malzemesi iinde 0,5 lt lik normal fire sz konusudur. Bu durumda X mamulnn standart direkt malzeme miktarlar1 _yle bulunur:*>Z4e^ @ <daw,$D  0 hX mamulnde: A malzemesinden bulunmas1 gereken en az miktar : 9 kg A malzemesinin normal fire miktar1 : 1 kg A malzemesin standart miktar1 : 10 kg B malzemesinden bulunmas1 gereken en az miktar : 3 lt B malzemesinin normal fire miktar1 : 0,5 lt B malzemesin standart miktar1 : 3,5 lt5 ;. :. >-(H @ 0޽h ? 33%%___PPT10%.I+D%' = @B D$' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(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{' =%(D#' =%(D' =A@BBBB0B%(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{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*@H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*@HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*@HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*@Hw%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*@HwD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*@HwD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*@w%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*@wD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*@wD{' =%(D#' =%(D' =A@BBBB0B%(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{' =%(D#' =%(D' =A@BBBB0B%(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{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*@ 5%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*@ 5D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*@ 5+8+0+@d +I% nDl(  D D < dY~v0___PPT106___PPT9 X mamulnn retimi iin gerekli olan A ve B malzemeleri ile ilgili sat1nalma bilgileri a_a1daki gibidir: k Dg 'g'g'gvl &Y  nD #"2zN/&Y) R #D <d?S Y ~v0___PPT106___PPT9 X90 YTL (c @`v "D <`d? S  ~v0___PPT106___PPT9 |3.000 lt ( c @`O !D <qd? S ~v0___PPT106___PPT9 U% 5 (c @`v  D <4Xd?iS  ~v0___PPT106___PPT9 |3 YTL/lt ( c @`_ D <4+B#style.visibility<*dD%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*dDD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*dD+8+0+dDZ +lQ H(  Hp H 0Pd9,$D  0 B malzemesinin; Fatura Fiyat1 : 3,00 YTL/lt (-) 0skonto %5 : 0,15 YTL/lt 0skontolu Fiyat1 : 2,85 YTL/lt (+) Nakliye Gideri 90 YTL/3.000 lt : 0,03 YTL/lt B malzemesinin Standart Fiyat1 : 2,88 YTL/lt v"!:!,0  $+ H 0`Z9l,$D  0 fA malzemesinin; Fatura Fiyat1 : 2,00 YTL/kg (-) 0skonto %10 : 0,20 YTL/kg 0skontolu Fiyat1 : 1,80 YTL/kg (+) Nakliye Gideri 180 YTL/9.000 kg : 0,02 TL/kg A malzemesinin Standart Fiyat1 : 1,82 TL/kg x  :+R ~H H 0޽h ? 33II___PPT10I.Iq+psD6I' = @B DH' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H1%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*H1D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*H1D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H1R%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*H1RD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*H1RD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*HRu%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HRuD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HRuD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Hv%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HvD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HvD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H3%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*H3D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*H3D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H3U%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*H3UD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*H3UD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*HUx%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HUxD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HUxD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Hy%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HyD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HyD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*HD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*HD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*H+p+0+HZ ++0+HZ +f. >(6(*L'(  L$ Z  L #""A\^\Z,$D 0z 1L 6`Z?  ~v0___PPT106___PPT9  28.28 YTL/br& ( g  @` 0L 6LZ?   ZG  @` ,L 6,Z?Z  ~v0___PPT106___PPT9 <X MAMULNN B0R0M STANDART DMM:(gg @`t +L 6Z?  ~v0___PPT106___PPT9  10.08 YTL/br ( c  @`G *L 6Z?  ~v0___PPT106___PPT9 S= (c @`u )L 6Z?  ~v0___PPT106___PPT9  2.88 YTL/lt  (c  @`G (L 6Z?6 ~v0___PPT106___PPT9 Sx (c @` 'L 6 Z?( 6 ~v0___PPT106___PPT9  3,5 lt/br ( c, @`G &L 6Z?Z ( ~v0___PPT106___PPT9 SB (c @`t %L 6p*Z? ~v0___PPT106___PPT9  18.20 YTL/br ( c  @`G $L 6dZ? ~v0___PPT106___PPT9 S= (c @`Q #L 6\Z?  ~v0___PPT106___PPT9 ] 1.82 YTL/kg ( c @`G "L 6xhZ?6  ~v0___PPT106___PPT9 Sx (c @`p !L 6S?(6 ~v0___PPT106___PPT9 |10 kg/br ( c @`G  L 6S?Z( ~v0___PPT106___PPT9 SA (c @`h L 6S?~v0___PPT106___PPT9 tStandart Maliyet2(cc @`Y L 6PS?~v0___PPT106___PPT9 e=2(cc @` L 6S? ~v0___PPT106___PPT9 Standart FiyatT( c#cc @`Y L 6pqS?6  ~v0___PPT106___PPT9 ex2(cc @`g L 64|S?(6 ~v0___PPT106___PPT9 sStandart Miktar2(cc @`e L 6tS?Z(~v0___PPT106___PPT9 q Malzeme Cinsi2( cc @`ZB 2L s *1 ?Z(ZB 3L s *1 ?Z  ZB 4L s *1 ?ZZZB 5L s *1 ?ZB L s *1 ?(6 ZB L s *1 ?ZZ ZB L s *1 ?6  ZB L s *1 ? ZB L s *1 ?ZB L s *1 ?ZB L s *1 ? ZB L s *1 ?Z Z ZB L s *1 ?  ZB L s *1 ?Z Z ZB L s *1 ?  ZB L s *1 ?  ZB L s *1 ?  ZB L s *1 ?   L <SY~v0___PPT106___PPT9 0X mamulnn retimi iin gerekli olan A ve B malzemelerinin miktar ve fiyat standartlar1n1 belirlediimize gre, Standart DMM yi art1k hesaplayabiliriz:D8g`'gzH L 0޽h ? 33___PPT10.I01+&D|' = @B D7' = @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<*LD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*L+E  x(    6`[Z +)P ~"D0M Standartlar1:$0,T  0S +,$ 0 D0M Sre Standard1: Minimum Sre Normal fazla sre (Fire) D0M cret Standard1: Anla_1lan cret (Toplu Szle_me)1 &  0 1 !   &   ! H  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+Z +& y q zT (  T T <S2 DRNEK: Bir birim X mamulnn retimi iin 1 nolu gider merkezinde (Operasyon No: 010) 1,5 D0S, 2 nolu gider merkezinde ise (Operasyon No: 020) en az 2 D0S al1_1lmas1 gerekmektedir. Bu operasyonlar1n normal fazla zamanlar1 (dinlenme ve yorgunluk paylar1) s1ras1yla 0,2 D0S ve 0,1 D0S ise bir birim X mamul iin standart sreler a_a1daki gibi hesaplan1r:*f_,-2 C zT #""C,$D  0 )T 6S?`C~v0___PPT106___PPT9 2,1 D0S/br$ ( g @` (T 6DS? `C ZG  @`| 'T 6tS? ` C~v0___PPT106___PPT9 0,1 D0S/br ( c @`| &T 6#S?` C~v0___PPT106___PPT9 2,0 D0S/br ( c @`I %T 65S?`C~v0___PPT106___PPT9 U020 (c @` $T 6?S?} ` ZG  @` #T 6AS? } `~v0___PPT106___PPT9 1,7 D0S/br$ ( g @`| "T 6l:S? } `~v0___PPT106___PPT9 0,2 D0S/br ( c @`| !T 6.S?} `~v0___PPT106___PPT9 1,5 D0S/br ( c @`I  T 6d,S?} `~v0___PPT106___PPT9 U010 (c @` T <4S? } ~v0___PPT106___PPT9 (2 nolu Gider Merkeziv(( gg gg @` T <? } ~v0___PPT106___PPT9 (1 nolu Gider Merkeziv(( gg gg @`w T < ?  ~v0___PPT106___PPT9 }Standart Sre (Zaman)6(( g @`p T <l?  } ~v0___PPT106___PPT9 vNormal Fazla Zaman2(cc @` T <? } ~v0___PPT106___PPT9 .En k1sa zaman (minimum)f( (  cc cc @`j T <$?} ~v0___PPT106___PPT9 p Operasyon No2 ( cc @`ZB *T s *1 ?ZB +T s *1 ?CCZB ,T s *1 ?CZB -T s *1 ?CZB 0T s *1 ?} } ZB 2T s *1 ?CZB 3T s *1 ?  CZB 9T s *1 ?  CZB ;T s *1 ? CZB +B#style.visibility<*zT%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*zTD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*zT+C5 '))+X((  X X <\ Y~v0___PPT106___PPT9 Operasyon 010 iin direkt i_ilik saati ba_1na 3.00 YTL, Operasyon 020 iin ise direkt i_ilik saati ba_1na 2.50 YTL cret denmesi ngrlyorsa bir birim X mamulnn standart direkt i_ilik maliyeti a_a1daki gibi hesaplan1r:g! D= yX #""D=,$D  0} )X <FS?! =~v0___PPT106___PPT9  5.25 YTL/br$ ( g  @` (X < ? ! ZG  @`d 'X <j? ~v0___PPT106___PPT9 j2.50 YTL/D0S ( c @` &X <? ~v0___PPT106___PPT9 2,1 D0S/br ( c @`O %X <Dz?D ~v0___PPT106___PPT9 U020 (c @` $X <\K?!| =  ZG  @`} #X <?| ! ~v0___PPT106___PPT9  5.10 YTL/br$ ( g  @`d "X <~?|  ~v0___PPT106___PPT9 j3.00 YTL/D0S ( c @` !X <XB?|  ~v0___PPT106___PPT9 1,7 D0S/br ( c @`O  X <9?D|  ~v0___PPT106___PPT9 U010 (c @` X <?!=| ~v0___PPT106___PPT9 (2 nolu Gider Merkeziv(( gg gg @` X <?!| ~v0___PPT106___PPT9 (1 nolu Gider Merkeziv(( gg gg @` X <H?=~v0___PPT106___PPT9 LSTANDART B0R0M D0REKT 0^0L0K MAL0YET06(( 'g @` X <?| ~v0___PPT106___PPT9 Standart cretf (( cccc @`s X <?| ~v0___PPT106___PPT9 yStandart Sre (Zaman)2(cc @`j X <?D| ~v0___PPT106___PPT9 p Operasyon No2 ( cc @`ZB *X s *1 ?D=ZB +X s *1 ?D=ZB ,X s *1 ?DDZB -X s *1 ?==ZB 0X s *1 ?D| =| ZB 2X s *1 ?ZB 3X s *1 ?ZB 9X s *1 ?ZB ;X s *1 ?!!ZB +B#style.visibility<*yX%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*yXD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*yXD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*X%(D' =-u6Bdiamond(in)*<3<*XD' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*X%(D' =-6B+checkerboard(across)*<3<*X+  h`\(  \ \ 6t +)P ~"G0M Standartlar1:$0, \ 0dL ,i,$ 0 @8G0M Faaliyet Hacmi (Sre Standard1): Minimum Sre Normal fazla sre (Fire) G0M Ykleme Oran1 Standard1: Btelenen G0M (N.K. Seviyesinde) Normal Kapasite1 0 &  0 1 2    &   2   H \ 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+\ +l+ ""vd!(  dj -0< td #"""-<,$D  0 (d <`? <~v0___PPT106___PPT9  ? YTL/br6 (g c @` 'd <"?  VC  @`t &d <+?  ~v0___PPT106___PPT9 z? YTL/D0S6 (g c @` %d <?  ~v0___PPT106___PPT9 2,1 D0S/br ( c @`p $d <8?- ~v0___PPT106___PPT9 v2 nolu GM2 ( cc @` #d <}? <  VC  @` "d <4i?   ~v0___PPT106___PPT9  ? YTL/br6 (g c @`t !d <Pv?  ~v0___PPT106___PPT9 z? YTL/D0S6 (g c @`  d <c? ~v0___PPT106___PPT9 1,7 D0S/br ( c @`p d <?-  ~v0___PPT106___PPT9 v1 nolu GM2 ( cc @` d <pL? < ~v0___PPT106___PPT9 (2 nolu Gider Merkezif(( cc cc @` d <R?   ~v0___PPT106___PPT9 (1 nolu Gider Merkezif(( cc cc @` d <M? 0< ~v0___PPT106___PPT9 HSTANDART B0R0M GENEL 0MALAT MAL0YET0f(( cccc @` d <w? 0  ~v0___PPT106___PPT9 ,Standart Ykleme Oran1n (( gc gc @` d <w?0  ~v0___PPT106___PPT9 DKapasite Kullan1m1 (Standart Sre)f(( cccc @` d <w?-0 ~v0___PPT106___PPT9 Gider Merkezi (GM)f((  cccc @`ZB )d s *1 ?-0<0ZB *d s *1 ?-<ZB +d s *1 ?-0-ZB ,d s *1 ?<0<ZB /d s *1 ?- < ZB 1d s *1 ?0ZB 2d s *1 ? 0 ZB 8d s *1 ? 0 ZB :d s *1 ? ZB ;d s *1 ?  < ZB Gd s *1 ?- <  ud <@w*q RNEK: 0_letme, gider merkezlerinin faaliyet hacim llerini (kapasite llerini) D0S cinsinden belirlemektedir. Standart D0S daha nce belirlendiine gre; St.Genel 0malat Maliyetlerini (St.G0M) hesaplamak iin yaln1zca standart ykleme oranlar1na ihtiyac1m1z var...2,N2 vd BHwԔ M CL,$D 0 > H d 0޽h ? 33 ___PPT10.JP6+GDz' = @B D5' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*td%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*tdD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*tdD' =%(D' =%(DF' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*vd%(D' =-u6Bdiamond(in)*<3<*vd+8+0+vd +1 G*?*+l)(  l l <Bq~v0___PPT106___PPT9 1 nolu esas gider merkezinin standart ykleme oran1 4,50 YTL/D0S, 2 nolu esas gider merkezinin standart ykleme oran1 5,00 YTL/D0S ise; bir birim X mamulnn standart G0M ni hesaplayabiliriz art1k:g Cp .2< ul #""<.< )l <P? <~v0___PPT106___PPT9  10.50 YTL/br6 (gc  @` (l <Lw?  VC  @`x 'l <Zw?Z  ~v0___PPT106___PPT9 ~5.00 YTL/D0S4 (gc @` &l <G? Z ~v0___PPT106___PPT9 2,1 D0S/br ( c @`p %l <G?. ~v0___PPT106___PPT9 v2 nolu GM2 ( cc @` $l <TG? <  VC  @` #l <6G?   ~v0___PPT106___PPT9  7.65 YTL/br6 (gc  @`x "l <'G?Z  ~v0___PPT106___PPT9 ~4.50 YTL/D0S4 (g c @` !l <:G? Z ~v0___PPT106___PPT9 1,7 D0S/br ( c @`p  l <xFG?.  ~v0___PPT106___PPT9 v1 nolu GM2 ( cc @` l <PSG? < ~v0___PPT106___PPT9 (2 nolu Gider Merkezif(( cc cc @` l <ldG?   ~v0___PPT106___PPT9 (1 nolu Gider Merkezif(( cc cc @` l <TeG? 2< ~v0___PPT106___PPT9 HSTANDART B0R0M GENEL 0MALAT MAL0YET0f(( cccc @` l < sG?Z 2  ~v0___PPT106___PPT9 ,Standart Ykleme Oran1n (( gc gc @` l <G?2Z  ~v0___PPT106___PPT9 DKapasite Kullan1m1 (Standart Sre)f(( cccc @` l <̔G?.2 ~v0___PPT106___PPT9 Gider Merkezi (GM)f((  cccc @`ZB *l s *1 ?.2<2ZB +l s *1 ?.<ZB ,l s *1 ?.2.ZB -l s *1 ?<2<ZB 0l s *1 ?. < ZB 2l s *1 ?2ZB 3l s *1 ?Z 2Z ZB 9l s *1 ? 2 ZB ;l s *1 ? ZB +B#style.visibility<*l%(D' =-u6Bdiamond(in)*<3<*lD' =%(D' =%(DK' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*vl%(D' =-6B+checkerboard(across)*<3<*vl+  pP(  pr p S p `}    p S 0 <$D 0  H p 0޽h ? 33___PPT10..JO}+WZD' = @B D' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*pA%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*pAD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pAD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*pA%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*pAD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pAD{' =%(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<*pD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pD{' =%(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<*pD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*pX%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*pXD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pXD{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*pX%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*pXD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*pX+8+0+pw +N# $-(  $ $ 3 rA  ?1?  2 $ 6tG@,$D 0 912 $ 6LG p,$D 0 922 $ 6Gp ,$D 0 932 $ 6pG ,$D 0 942 $ 6 G,$D 0 95< $ c $޽h ? f3"V+Nfe]___PPT10=+T_D ' = @B D' = @BA?%,( < +O%,( < +D_' =%(D' =%(D' =A@BBBB0B%(E' =4 B`BPB`B?<*%(/%,( < +D' =1:Bvisible*o3>+B#style.visibility<*$%(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%(E' =4 B`BPB`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<*$D_' =%(D' =%(D' =A@BBBB0B%(E' =4 B`BPB`B?<*%(/%,( < +D' =1:Bvisible*o3>+B#style.visibility<*$%(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%(E' =4 B`BPB`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<*$D_' =%(D' =%(D' =A@BBBB0B%(E' =4 B`BPB`B?<*%(/%,( < +D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*$D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*$++0+$G ++0+$G ++0+$G ++0+$G ++0+$G +\ b Z  t (  t t s *̙ ;,$D 0 t s *p ,$D 0 t 0,$D 0  t BM@,$  0 dDA malzemesin standart miktar1 (1 nolu EGM de) : 10,00 kg B malzemesin standart miktar1 (2 nolu EGM de) : 3,50 lt A malzemesin standart fiyat1 : 1.82 YTL/kg B malzemesin standart fiyat1 : 2.88 YTL/lt 010 nolu operasyon iin standart sre : 1,70 D0S/br 020 nolu operasyon iin standart sre : 2,10 D0S/br 010 nolu operasyon iin standart creti : 3.00 YTL/D0S 020 nolu operasyon iin standart creti : 2.50 YTL/D0S 1 nolu EGM nin standart Ykleme Oran1 : 4.50 YTL/D0S 2 nolu EGM nin standart Ykleme Oran1 : 5.00 YTL/D0S#:922448766&5 b**48/(j t < IqO RNEK: X mamulu iin belirlediimiz _u standartlar1 bu karta i_leyelim:2H@ 9b  t s *DX,$D 0H t 0޽h ? 33___PPT10z. J0)i+{4DN' = @B D ' = @BA?%,( < +O%,( < +Dn' =%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*tD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*tD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =-u6Bdiamond(in)*<3<*tD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =-u6Bdiamond(in)*<3<*tD' =%(D' =%(D9' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =-u6Bdiamond(in)*<3<*tD' =%(D' =%(DG' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<* t%(D' =-6B'blinds(horizontal)*<3<* t+W nf0 |(  xX | 0A?ILB | c $DggXLB  | c $D] ] }LB  | c $D] ] 6 LB  | c $D ] ] LB  | c $D}g}LB  | c $DmgmLB | c $D g LB | c $D ) LB | c $Dgr | s *C"?H x 0޽h ? 33___PPT10i. JN+D=' = @B +W nf@ (  X  0A?ILB  c $DggXLB  c $D] ] }LB  c $D] ] 6 LB  c $D ] ] LB  c $D}g}LB  c $DmgmLB  c $D g LB  c $D ) LB  c $Dgr  s *C"?H  0޽h ? 33___PPT10i. JN+D=' = @B +W nfP (  X  0A?ILB  c $DggXLB  c $D] ] }LB  c $D] ] 6 LB  c $D ] ] LB  c $D}g}LB  c $DmgmLB  c $D g LB  c $D ) LB  c $Dgr  s *C"? H  0޽h ? 33___PPT10i. JN+D=' = @B +W nf` (  X  0A?ILB  c $DggXLB  c $D] ] }LB  c $D] ] 6 LB  c $D ] ] LB  c $D}g}LB  c $DmgmLB  c $D g LB  c $D ) LB  c $Dgr  s *C"?`H  0޽h ? 33___PPT10i. JN+D=' = @B +  pP(  X  0A?ILB  c $DggXLB  c $D] ] }LB  c $D] ] 6 LB  c $D ] ] LB  c $D}g}LB  c $DmgmLB  c $D g LB  c $D ) LB  c $Dg^2  6o ^2  6oP p ^2  6o 02  6o` ,$D  0H  0޽h ? 33___PPT10. JN+5D|' = @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<*++ 0<(  0r 0 S p>   0 S LDP <$D 0   0 B 80}  r8(0kili Fark Analizi Yntemi)  H 0 0޽h ? 33'___PPT10..InJb+ڙD' = @B DJ' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0,%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0,D' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0,D{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*0,B%(D' =+4 8?dCB0-#ppt_w/2BCB#ppt_xB*Y3>B ppt_x<*0,BD' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*0,B+8+0+00 + rj(    0,   VFARK ANAL0Z0 ?(2,   0#P,$D  0 xOlan ile olmas1 gereken aras1ndaki fark1n analiz edilmesidir. Olmas1 gerekenden gerekte ne kadar sap1ld11n1n ara_t1r1lmas1 ve bu sapman1n nedeninin bulunmas1 eylemidir (i_idir). F00L0 durum (sonu) olan1 ifade ettiine; STANDARD ise olmas1 gerekeni ifade ettiine gre fiilen standartlar1n (ne kadar) yakalan1p yakalanamad11n1n ara_t1r1lmas1d1r... a 2     %  z H  0޽h ? 33 ___PPT10+sVD' = @B DJ' = @BA?%,( < +O%,( < +D{' =%(D#' =%(D' =A@BBBB0B%(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{' =%(D#' =%(D' =A@BBBB0B%(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{' =%(D#' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*a%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*aD' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*a+8+0+ +) ^(    C *APE01000_ @ ,$D  0  <45`M <STANDARD (  09pM @ F00L0(  0=F P,$D  0 PFark grebiliyor musun ?(RR  s * 0 `l Pp  P@ ,$D  0  C *APE01000_Pp ,$D  0Z  s *P  B8CDEFAA @`08@  P@Z  s *   8B8CDEF @`08@  @   17B8CDEF @`08@  8@   8B8CDEF @`08@  @@xH  0޽h ? 33___PPT10+Z*D' = @B DB' = @BA?%,( < +O%,( < +Dz' =%(D"' =%(D' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D%' =+4 8?pCBB+#ppt_w*sin(2.5*pi*$)CB?B*Y3>B ppt_w<*D' =+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*Dz' =%(D"' =%(D' =4@BBB B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D%' =+4 8?pCBB+#ppt_w*sin(2.5*pi*$)CB?B*Y3>B ppt_w<*D' =+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*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<* +8+0+  +W nf(    <8Kq ZRNEK: 0_letme Kas1m ay1nda X mamulunden 100 adet retmi_tir. retimin maliyeti 6.216,40 YTL olmu_tur. Fark1 bulunuz.2vn NH  0޽h ? 33___PPT10i.)BVt+D=' = @B + p (    <Rq ZRNEK: 0_letme Kas1m ay1nda X mamulunden 100 adet retmi_tir. retimin maliyeti 6.216,40 YTL olmu_tur. Fark1 bulunuz.2vn N  6X   JNE OLMU^ ?    6] `  f0NE OLMASI GEREK0YORDU ?H  0޽h ? 33___PPT10i.)BVt+D=' = @B +  ( ` (    <\q ZRNEK: 0_letme Kas1m ay1nda X mamulunden 100 adet retmi_tir. retimin maliyeti 6.216,40 YTL olmu_tur. Fark1 bulunuz.2vn N  6i   JNE OLMU^ ?    6Dn `  f0NE OLMASI GEREK0YORDU ?  6Xq @  PF00L0 MAL0YET  6Tv `@  V STANDART MAL0YETR2  s *R2  s *@   0z   5- 2,  0}`   5= 2   6 !p@  PMAL0YET FARKIH  0޽h ? 33___PPT10i.)BVt+D=' = @B +L (  X  0A?ICLB  c $D&&XLB  c $D}LB  c $D6 LB  c $D LB  c $D}& }LB  c $Dm& mLB  c $D & LB  c $D S LB  c $D& F  s *h]p/,$D 0 100 birim mamul retildiinde; maliyetlerin ne olmas1 gerekir ? A(2A  s *0p,$D 0 <2828 YTL (2   s *pS ps ,$D 0 <1035 YTL (2   s *Hp<,$D 0 <1815 YTL (2   s * p,$D 0 >5678 YTL (2 H  0޽h ? 33h`___PPT10@. JN+iqD' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(DF' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* A%(D' =-u6Bdiamond(in)*<3<* AD' =%(D' =%(DF' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-u6Bdiamond(in)*<3<* D' =%(D' =%(DF' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-u6Bdiamond(in)*<3<* D' =%(D' =%(DF' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-u6Bdiamond(in)*<3<* D' =%(D' =%(DF' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-u6Bdiamond(in)*<3<* ++0+  ++0+  ++0+ ++0+ ++0+ +    P (    <ؤq ZRNEK: 0_letme Kas1m ay1nda X mamulunden 100 adet retmi_tir. retimin maliyeti 6.216,40 YTL olmu_tur. Fark1 bulunuz.2vn N  6   JNE OLMU^ ?    6` `  f0NE OLMASI GEREK0YORDU ?  6( @  PF00L0 MAL0YET  6 `@  V STANDART MAL0YETR2  s *R2  s *@   0   5- 2,  0п`   5= 2   6‚!p@  PMAL0YET FARKI  6Ă  t46.216,40 YTL/ay - 5.678,00 YTL/ay = 538,40 TL/ay ???$51H  0޽h ? 33___PPT10i.)BVt+D=' = @B +     @ $ (  r  S  Ƃ `}  w   6˂   PF00L0 MAL0YET  6Ђ  ` V STANDART MAL0YET  0ӂP0 5- 2,  0Tׂ 5= 2   6x҂! p PMAL0YET FARKI4  <H܂@ ` ,$D  0  1. FM = SMn c c 4  <  ,$D  0  2. FM > SMn c c 4  <  ,$D  0  3. FM < SMn c c D  0T O ,$D  0 zFark analizleri sonucunda ka farkl1 durum ortaya 1kabilir ?>>H  0޽h ? 33___PPT10+nD' = @B Ds' = @BA?%,( < +O%,( < +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' =%(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_' =%(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_' =%(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<*++0+ ++0+ ++0+ ++0+ +   8 0 0  (  x  c $(J `}     6pK   PF00L0 MAL0YET  6O  ` V STANDART MAL0YET  0(TP0 5- 2,  00X 5= 2   6|[! p PMAL0YET FARKI  6\p0  r&(0) FARK YOK (+) OLUMSUZ (-) OLUMLU0'  R2  s *  <d@ `   1. FM = SMn c c   <m    2. FM > SMn c c   <>H  0޽h ? 33y___PPT10Y+D=' = @B +      (  x  c $ `}     0 `  Olumlu fark k1saca (L) harfi ile gsterilir. L: lehte Olumsuz fark k1saca (A) harfi ile gsterilir. A: aleyhte|ucg c g gc c  $c$$g$ $c$ ((,g,004g44g4  6܅   PF00L0 MAL0YET  6  ` V STANDART MAL0YET  0P0 5- 2,  0 5= 2   6,! p PMAL0YET FARKI  6 p0  r&(0) FARK YOK (+) OLUMSUZ (-) OLUMLU0'  R2  s *  <@ `   1. FM = SMn c c   <8M    2. FM > SMn c c   <D    3. FM < SMn c c D  0T O ,$ 0 zFark analizleri sonucunda ka farkl1 durum ortaya 1kabilir ?>>H  0޽h ? 33y___PPT10Y+D=' = @B +k   z   (  >  <  Fiili Toplam retim Maliyeti  Standart Toplam retim Maliyeti = Toplam FarkML  <q ZRNEK: 0_letme Kas1m ay1nda X mamulunden 100 adet retmi_tir. retimin maliyeti 6.216,40 YTL olmu_tur. Fark1 bulunuz.2vn N  6    JNE OLMU^ ?    6 `  f0NE OLMASI GEREK0YORDU ?  6| @  PF00L0 MAL0YET  6 `@  V STANDART MAL0YETR2  s *R2  s *@   0   5- 2,  0`   5= 2   6!p@  PMAL0YET FARKI   6\  46.216,40 YTL/ay - 5.678,00 YTL/ay = 538,40 TL/ay (A)V5$ H  0޽h ? 33___PPT10i.)BVt+D=' = @B + >6(  r  S     S @`P <$  0    BP00 ,$D  0 x538,40 TL/ay (A)L ,,,,,P  s * ,$D  0 0_te bunu anlayabilmek iin analizi biraz daha derinle_tirmek gerekir !H(2H$H  0޽h ? 33$___PPT10.+X:D,' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(Dn' =A@BBBB0B@B%(D' =1:Bvisible*o3>+B#style.visibility<*9%(D' ,=-6B%strips(downRight)*<3<*9Du' =%(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#' =%(D' =A@BBBB0B%(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<*++0+ ++0+ ++0+ +w    (*(  (PB ( 6"`  RET0M MAL0YET0 TOPLAM FARKI Fiili retim Maliyeti  Standart retim Maliyeti4N01 <B ( 6T'f `0 ,$@ 0 TDMM Toplam Fark1 Fiili DMM  Standart DMM2+0 :B ( 6|%f p0 ,$@ 0 RD0M Toplam Fark1 Fiili D0M  Standart D0M2*0 :B ( 6(# f `0 ,$@ 0 RG0M Toplam Fark1 Fiili G0M  Standart G0M2*0 z  (   ,$D 0l" ( <ZHI3o@ l" (B <ZH-"I3o@ `B  ( 0Do@ @ H ( 0޽h ?/@(((((( ̙33= 5 ___PPT10 +TIDQ ' = @B D ' = @BA?%,( < +O%,( < +DC ' =%(%(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' =%(|DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(*%(D' =-6B+checkerboard(across)*<3<*(*++0+(  ++0+(  ++0+(  +Y x(    <3 `q l RNEK: 0_letmenin Kas1m ay1 fiili maliyetleri _yle gerekle_mi_tir. DMM 3.174,50 YTL/ay D0M 1.153,00 YTL/ay G0M 1.888,90 YTL/ayFFx@x?@H  0޽h ? 33y___PPT10Y+D=' = @B +     (    <= `q l RNEK: 0_letmenin Kas1m ay1 fiili maliyetleri _yle gerekle_mi_tir. DMM 3.174,50 YTL/ay D0M 1.153,00 YTL/ay G0M 1.888,90 YTL/ayFFx@x?@R  s *0P  6H  0 JDMM Fark1 3.174,50 YTL/ay - D0M Fark1 1.153,00 YTL/ay - G0M Fark1 1.888,90 YTL/ay - MM Fark1 6.216,40 YTL/ay -<z0x2     6P   RF00L0 MAL0YET  6E    X"STANDART MAL0YET  0"    5- 2(  0 ` Z  5= 2  6 !  PMAL0YET FARKIH  0޽h ? 33y___PPT10Y+D=' = @B +    ( (    0A?IC,$ 0B  c $D&&X,$ 0B  c $D},$ 0B  c $D6 ,$ 0B  c $D ,$ 0B  c $D}& },$ 0B  c $Dm& m,$ 0B  c $D & ,$ 0B  c $D S ,$ 0B  c $D& ,$ 0F  s *l ]p/,$ 0 100 birim mamul retildiinde; maliyetlerin ne olmas1 gerekir ? A(2A  s *h p,$ 0 <2828 YTL (2   s * S ps ,$ 0 <1035 YTL (2   s *d p<,$ 0 <1815 YTL (2   s *` p,$ 0 B5678 YTL (2 H  0޽h ? 33___PPT10i. JN+D=' = @B +     T (  R  s *0Pd  6L  0 DMM Fark1 3.174,50 YTL/ay - 2.828,00 YTL/ay = 346,50 YTL/ay (A) D0M Fark1 1.153,00 YTL/ay - 1.035,00 YTL/ay = 118,00 YTL/ay (A) G0M Fark1 1.888,90 YTL/ay - 1.815,00 YTL/ay = 73,90 YTL/ay (A) MM Fark1 6.216,40 YTL/ay - 5678,00 YTL/ay = 538,40 YTL/ay (A) 0x2      6   RF00L0 MAL0YET  6    X"STANDART MAL0YET  0l    5- 2(  0xP ` Z  5= 2  6dS !  PMAL0YET FARKI  <$W `q l RNEK: 0_letmenin Kas1m ay1 fiili maliyetleri _yle gerekle_mi_tir. DMM 3.174,50 YTL/ay D0M 1.153,00 YTL/ay G0M 1.888,90 YTL/ayFFx@x?@H  0޽h ? 33y___PPT10Y+D=' = @B +_     (  &B  6` `  \RET0M MAL0YET0 TOPLAM FARKI 538,40 YTL/ay (A)H/0<B  6f f `0 ,$@ 0 DDMM Toplam Fark1 346,50 YTL/ay (A)B#0,B  6l f p0 ,$@ 0 DD0M Toplam Fark1 118,00 YTL/ay (A)2#0*B  6Lr f `0 ,$@ 0 BG0M Toplam Fark1 73,90 YTL/ay (A)2"0z     ,$D 0l"  <ZHI3o@ l" B <ZH-"I3o@ `B   0Do@ @   6(x  ,$D  0 ^^0MD0 SORUN ^U: Neden Kas1m ay1nda DMM de, D0M de ve G0M de bu kadar olumsuz fark ortaya 1kt1 ? :b(2,P  >#'H  0޽h ?/@ ̙33me___PPT10E+DI' = @B D' = @BA?%,( < +O%,( < +DC ' =%(%(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' =%(|DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B+checkerboard(across)*<3<*D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-o6Bwipe(up)*<3<* ++0+  ++0+  ++0+  ++0+   +H   (  PB  60 `  RET0M MAL0YET0 TOPLAM FARKI Fiili retim Maliyeti  Standart retim Maliyeti4N01 z     ,$D 0l"  <ZHI3o@ l" B <ZH-"I3o@ `B   0Do@ @ $B  6 @ `P ,$@ 0 & DMM Miktar Fark1 H0Z0"B  6, @ P ,$@ 0 $ DMM Fiyat Fark1 H0Z 0 B  6c @  P ,$@ 0 " D0M Sre Fark1 H0Z 0"B  6  @ @ pP ,$@  0 $ D0M cret Fark1 H0Z 0<B  6 @ `P ,$@  0 <G0M Kontrol Edilebilir Fark1J0Z0F"B  6 @ P ,$@  0 $ G0M Hacim Fark1 H0Z 0"  <ZHIbo0 @ ,$@  0" @ <ZH@Ibo0 X@ ,$@  0"  <ZHI/o0 x ( @ ,$@ 0" @ <ZH@I/o0 ( @ ,$@ 0"  <ZHIo0 @ ,$@ 0" @ <ZH@Io0 X@ ,$D 0<B  6 f `0 ,$@ 0 TDMM Toplam Fark1 Fiili DMM  Standart DMM2+0 :B  6 f p0 ,$@ 0 RD0M Toplam Fark1 Fiili D0M  Standart D0M2*0 :B  6xf `0 ,$@ 0 RG0M Toplam Fark1 Fiili G0M  Standart G0M2*0   Bx ,$D  0 r8(0kili Fark Analizi Yntemi)  H  0޽h ?     ̙3333___PPT103+thKD^1' = @B D1' = @BA?%,( < +O%,( < +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' =%(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' =%(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' =%(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' =%(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<*%(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{' =%(D#' =%(D' =A@BBBB0B%(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<*+0+0+ x ++0+ x ++0+ x ++0+ x ++0+x ++0+x ++0+x ++0+x ++0+x ++0+x +/  `(  B  6/x``,$ 0 RET0M MAL0YET0 TOPLAM FARKI Fiili retim Maliyeti  Standart retim Maliyeti4N01 z   p,$ 0l"  <ZHI3o@ l" B <ZH-"I3o@ `B  0Do@ @ $B  65x ` ,$ 0 & DMM Miktar Fark1 H0Z0"B  6=x  ,$ 0 $ DMM Fiyat Fark1 H0Z 0 B  6Bx  ,$ 0 " D0M Sre Fark1 H0Z 0"B  6Hx @ p ,$  0 $ D0M cret Fark1 H0Z 0<B  6tEx ` ,$  0 <G0M Kontrol Edilebilir Fark1J0Z0F"B  6cx  ,$  0 $ G0M Hacim Fark1 H0Z 0"  <ZHIbot ,$  0" @ <ZH@IbotX ,$  0"  <ZHI/otx ( ,$ 0" @ <ZH@I/ot( ,$ 0"  <ZHIot ,$ 0" @ <ZH@IotX ,$ 0<B  6kxfd`t,$ 0 TDMM Toplam Fark1 Fiili DMM  Standart DMM2+0 :B  6mxfdpt,$ 0 RD0M Toplam Fark1 Fiili D0M  Standart D0M2*0 :B  6{xfd`t,$ 0 RG0M Toplam Fark1 Fiili G0M  Standart G0M2*0   s *XYx `,$D  0 XFiili Miktar  Standart Miktar-(2-   s *x ,$D  0 \Fiili Fiyat  Standart Fiyat/(2/  s *x  ,$D  0 XFiili Sre  Standart Sre-(2-   s *x p @ ,$D  0 \Fiili cret  Standart cret/(2/B  s *x ` ,$D  0 \Fiili G0M  S.S.Bt. G0M/(2/%B  s *x  ,$D  0 \S.S.Bt. G0M  Standart G0M/(2/(H  0޽h ?      ̙33jb___PPT10B+JVD' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bwipe(up)*<3<*D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bwipe(up)*<3<*D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bwipe(up)*<3<*D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bwipe(up)*<3<*D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bwipe(up)*<3<*D' =%(D' =%(D@' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bwipe(up)*<3<*+P+0+x ++0+x ++0+x ++0+x ++0+x ++0+x ++  ,$(  B  6ܒx``,$ 0 RET0M MAL0YET0 TOPLAM FARKI Fiili retim Maliyeti  Standart retim Maliyeti4N01 z   p,$ 0l"  <ZHI3o@ l" B <ZH-"I3o@ `B  0Do@ @ $B  6x ` ,$ 0 & DMM Miktar Fark1 H0Z0"B  6 x  ,$ 0 $ DMM Fiyat Fark1 H0Z 0 B  6ġx   ,$ 0 " D0M Sre Fark1 H0Z 0"B  6x @ p ,$  0 $ D0M cret Fark1 H0Z 0<B  6$Nx ` ,$  0 <G0M Kontrol Edilebilir Fark1J0Z0F"B  6$xx  ,$  0 $ G0M Hacim Fark1 H0Z 0"  <ZHIbo ,$  0" @ <ZH@IboX ,$  0"  <ZHI/ox ( ,$ 0" @ <ZH@I/o( ,$ 0"  <ZHIo ,$ 0" @ <ZH@IoX ,$ 0<B  68xfd`t,$ 0 TDMM Toplam Fark1 Fiili DMM  Standart DMM2+0 :B  6xfdpt,$ 0 RD0M Toplam Fark1 Fiili D0M  Standart D0M2*0 :B  6+B#style.visibility<*%(D' =-o6Bdissolve*<3<*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' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*++0+8 ++0+8 ++0+8 ++0+8 +{G ))'(    H8Ah :  F .  ` f2  68cn .f2  68c ] .f2  68c. .f2  68c  .f2  68c } .f2   68cN .f2   68c = .f2   68c .f2   68cn .f2   68c ] .f2  68c. .f2  68c .f2  68c}.f2  68cN.f2  68c=.f2  68c.f2  68cn.f2  68c].f2  68c..f2  68c.f2  68c}.f2  68cN.f2  68c= .f2  68c .f2  68c.f2  68cn.f2  68c].f2  68c..f2   68c. ! 68;J9,$ 0 ~DMM Fark1 Miktar Fark1 = (FM - SM) Fiyat Fark1 = (FF - SF)^ 00<2600 <2& "&&"&"&   "&&"&"&"X " 6lN8j;J ,$ 0 vD0M Fark1 Sre Fark1 = (FS - SS) cret Fark1 = (F -S),<00 <2 && "&&"&"& "&&"&"&"R # C *ABD04924_u@y $ s *4[8.) ,$D 0 7FS: Fiili Sre F: Fiili cret SS: St.Sre S: St.cretd8 2        ,#  % 08̙.)D,$D 0 <FM: Fiili Miktar FF: Fiili Fiyat SM: St.Miktar SF: St.Fiyatd= 2        ,&  & B88 }m,$D  0 Vx SF600 <2&" ' Bp8P J,$D  0 \x FM<&&" ( BP8  ,$D  0 Jx S*&" ) B8 p ,$D  0 \x FS<&&"v  ^A޽h ?Byk k1lavuz ̙33^,V,___PPT106,+8jDZ*' = @B D*' = @BA?%,( < +O%,( < +D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*!%(D' =-6B+checkerboard(across)*<3<*!D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%%(D' =-o6Bdissolve*<3<*%D' =%(D' =%(DX' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*"%(D' =-6B+checkerboard(across)*<3<*"D' =%(D@' =A@BB BB0B%(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<*&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<*'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<*(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<*)++0+!8 ++0+"8 ++0+$8 ++0+%8 ++0+&8 ++0+'8 ++0+(8 ++0+)8 +UI 11OR1(  (L  J# b@ n n  <,58R  Dep. No: b0 "  "  "   Z  s *n@ n n  << Malzeme Cinsi d0 " " "  "   Z  s *n@ 7 7  <@  Fiili Miktar d0 " " "  "   Z  s *7@ 7  !7   <BS   Fiili Fiyat d0 " " "  "   Z   s *7 @  ? # ?  <O #  Departmanlar (Gider Merkezleri) d 0  " " "  "   Z " s * ?@ ? %?  <lW[p kTOPLAM H0 " "  Z $ s *?@    '    6]   f1 H0 " "  Z & s *  @  ? ) ?   6e# f2 H0 " "  Z ( s * ?@ n +n   6LkR d1 F0 " "  Z * s *n@ n -n   6 q dA F0 " "  Z , s *n@ 7 /7   6z m 1050 kg/ay F 0  " "  Z . s *7@ 7  17    6(S  n 1.99 YTL/kg F 0  " "  Z 0 s *7 @    3    6ȅ   r2.089.50 YTL/ay F0 " "  Z 2 s *  v@  ? 5 ?  6# V 80 "  Z 4 s * ?v@ ? 7?  6[p V 80 "  Z 6 s *?@ ni 9ni  6LRi d2 F0 " "  Z 8 s *ni@ ni ;ni  6i dB F0 " "  Z : s *ni@ 7i =7i  64i  350 lt/ay F 0  " "  Z < s *7i@ 7 i ?7 i  6dS i  3.10 YTL/lt F 0  " "   Z > s *7 iv@   i A  i  6  i V 80 "  Z @ s *  i@  ?i C ?i  6<#i o 1.085 YTL/ay F 0  " "  Z B s * ?iv@ ?i E?i  6#[pi V 80 "  Z D s *?i@ i? Gi?  <)i# nDnemin (Kas1m) Fiili Direkt Malzeme Maliyeti......................................................................................... D0 " "  Z F s *i?@ ?i I?i  < [ip t3.174.50 YTL/ay H0 " "  Z H s *?iR K s *` B M < `q RNEK (DMM Miktar Fark1): 0_letmenin Kas1m ay1 DMM bilgileri _yledir: *Ix. N 0 < ,$D  0 ,(1 EGM) A iin Miktar Fark1: = (1050 kg/ay  1000 kg/ay) x 1.82 YTL/kg = 91 YTL/ay (A) (2 EGM) B iin Miktar Fark1: = (350 lt/ay  350 lt/ay) x 2.88 YTL/lt = 0 YTL/ay DMM Toplam Miktar Fark1 = 91 YTL/ay (A)X0 g g gGg G '$g$(G( ,g,,g,0G04g488~<8X$ O 0   ,$D 0 :Miktar Fark1 = (FM - SM) x SF:g(( P 6h %  9  H  0޽h ? 33___PPT10+k`DN' = @B D ' = @BA?%,( < +O%,( < +D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*O%(D' =-6B'blinds(horizontal)*<3<*OD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*N%(D' =-6B%strips(downRight)*<3<*ND' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*N%(D' =-6B%strips(downRight)*<3<*ND' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*NX%(D' =-6B%strips(downRight)*<3<*NXD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*NYw%(D' =-6B%strips(downRight)*<3<*NYwD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Nw%(D' =-6B%strips(downRight)*<3<*NwD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*N%(D' =-6B%strips(downRight)*<3<*N+p+0+N  ++0+O  ++O 77OPa7(  +L  # bN n  n!  H̊ R  Dep. No: b0 "  "  "   f  6nN n  n  H  Malzeme Cinsi d0 " " "  "   f  6nN 7   7    H   Fiili Miktar d0 " " "  "   f   67N 7    7     HT S   Fiili Fiyat d0 " " "  "   f  67 N  ?   ?   H  #  Departmanlar (Gider Merkezleri) d 0  " " "  "   f  6 ?N ?  ?  H [p kTOPLAM H0 " "  f  6?N         B,    f1 H0 " "  f  6  N  ?   ?  B # f2 H0 " "  f  6 ?N n  n  B- R d1 F0 " "  f  6nN n  n  B4  dA F0 " "  f   6nN 7 ! 7 " B:  m 1050 kg/ay F 0  " "  f # 67N 7  $ 7  % B@ S  n 1.99 YTL/kg F 0  " "  f & 67 N    '    ( B$F    r2.089.50 YTL/ay F0 " "  f ) 6  N  ? *  ? + BM # V 80 "  f , 6 ?N ? - ? . BR [p V 80 "  f / 6?N ni 0 ni 1 B< Ri d2 F0 " "  f 2 6niN ni 3 ni 4 B i dB F0 " "  f 5 6niN 7i 6 7i 7 B( i  350 lt/ay F 0  " "  f 8 67iN 7 i 9 7 i  : B S i  3.10 YTL/lt F 0  " "   f ; 67 iN   i <   i = B   i V 80 "  f > 6  iN  ?i ?  ?i @ B #i o 1.085 YTL/ay F 0  " "  f A 6 ?iN ?i B ?i C B][pi V 80 "  f D 6?iN i? E i? F Hai# nDnemin (Kas1m) Fiili Direkt Malzeme Maliyeti......................................................................................... D0 " "  f G 6i?N ?i H ?i I Hxi[ip t3.174.50 YTL/ay H0 " "  f J 6?iL K c $` @ L <o`q RNEK (DMM Fiyat Fark1): 0_letmenin Kas1m ay1 DMM bilgileri _yledir: *Hx. M 0$u0 ,$D  0 (1 EGM) A iin Fiyat Fark1: = (1.99 YTL/kg  1.82 YTL/kg) x 1050 kg/ay = 178.50 YTL/ay (A) (2 EGM) B iin Fiyat Fark1: = (3.10 YTL/kg  2.88 YTL/lt ) x 350 lt/ay = 77.00 YTL/ay (A) DMM Toplam Fiyat Fark1 = 255.50 YTL/ay (A)^0 g g Ggg G $g$ (G(,g,0G04g488+B#style.visibility<*N%(D' =-6B'blinds(horizontal)*<3<*ND' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-6B%strips(downRight)*<3<*MD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-6B%strips(downRight)*<3<*MD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M^%(D' =-6B%strips(downRight)*<3<*M^D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M_|%(D' =-6B%strips(downRight)*<3<*M_|D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M|%(D' =-6B%strips(downRight)*<3<*M|D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-6B%strips(downRight)*<3<*M+p+0+M ++0+N +H 11 P&1(  > L <`q RNEK (D0M Sre Fark1): 0_letmenin Kas1m ay1 D0M bilgileri _yledir: *Gx. M 0l2 ,$D  0 (1 EGM) Op.010 iin Sre Fark1: = (190 D0S/ay  170 D0S/ay) x 3.00 YTL/D0S = 60.00 YTL/ay (A) (2 EGM) Op.020 iin Sre Fark1: = (220 D0S/ay  210 D0S/ay) x 2.50 YTL/D0S = 25.00 YTL/ay (A) D0M Toplam Sre Fark1 = 85.00 YTL/ay (A)gGg G ;ggGgG g  g $G$9(g((g((g((g(,,0g00g04G4,_ N 0  ,$D 0 6Sre Fark1 = (FS - SS) x S( g(( g ((g((( O 6P%  9  (F    (@ ~ ~@ ~ i~ P <b  Dep. No: d0 " " "  "   Z h s *~@ ~, k~, Q <t  Oper. No. d0 " " "  "   Z j s *~,@ , m, R <LH  Fiili Sre d0 " " "  "   Z l s *,@   o  S <   Fiili cret d0 " " "  "   Z n s * @   q  T <   Departmanlar (Gider Merkezleri) d 0  " " "  "   Z p s * @ ~ s~ U <b kTOPLAM H0 " "  Z r s *~@    u   V 6   f1 H0 " "  Z t s *  @   w  W 6  f2 H0 " "  Z v s * @ ~ y~ X 6b d1 F0 " "  Z x s *~@ ~, {~, Y 6T f010 F0 " "  Z z s *~,@ , }, Z 6"H x190 D0S/ay F 0  " "  Z | s *,@     [ <h)  |3.00 YTL/D0S F 0  " "  Z ~ s * @       \ <   p570.00 YTL/ay F0  " "  Z  s *  v@     ] 6  V 80 "  Z  s * v@ ~ ~ ^ 6<b V 80 "  Z  s *~@ ~i ~i _ 6bi d2 F0 " "  Z  s *~i@ ~,i ~,i ` 6|i f020 F0 " "  Z  s *~,i@ ,i ,i a 6Hi x220 D0S/ay F 0  " "  Z  s *,i@  i  i b <@ i |2.65 YTL/D0S F 0  " "  Z  s * iv@   i   i c 6  i V 80 "  Z  s *  i@  i  i d 6 i p583.00 YTL/ay F0  " "  Z  s * iv@ ~i ~i e 6mbi V 80 "  Z  s *~i@ i i f <si vDnemin (Kas1m) Fiili Direkt 0_ilik Maliyeti............................................................................................. D0 " "  Z  s *i@ i~ i~ g <zib p1.153.00 YTL/ay D0 " "  Z  s *i~T  c $H  0޽h ? 33___PPT10+kKDN' = @B D ' = @BA?%,( < +O%,( < +D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*N%(D' =-6B'blinds(horizontal)*<3<*ND' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-6B%strips(downRight)*<3<*MD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M!%(D' =-6B%strips(downRight)*<3<*M!D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M!`%(D' =-6B%strips(downRight)*<3<*M!`D' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Ma%(D' =-6B%strips(downRight)*<3<*MaD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-6B%strips(downRight)*<3<*MD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-6B%strips(downRight)*<3<*M+p+0+M ++0+N +lK 4 40PP3(  @  <`q RNEK (D0M cret Fark1): 0_letmenin Kas1m ay1 D0M bilgileri _yledir: *Hx.  02 ,$D  0 (1 EGM) Op.010 iin cret Fark1: = (3.00 YTL/D0S  3.00 YTL/D0S) x 190 D0S/ay = 0.00 YTL/ay (A) (2 EGM) Op.020 iin cret Fark1: = (2.65 YTL/D0S  2.50 YTL/D0S) x 220 D0S/ay = 33.00 YTL/ay (A) D0M Toplam cret Fark1 = 33.00 YTL/ay (A) cgg   gg g $$(g(,,0g0448g88g8<<<<<< gg   gg g $$(g((g(,c,004c44g48C8,b  0/  ,$D 0 8cret Fark1 = (F - S) x FS( g(( g ((g(((  6h6%  9  1*L  #  y)N ~  ~N ~  ~   <;b  Dep. No: d0 " " "  "   Z   s *~N ~,   ~,   <D  Oper. No. d0 " " "  "   Z   s *~,N ,  ,  <dMH  Fiili Sre d0 " " "  "   Z  s *,N       <tU   Fiili cret d0 " " "  "   Z  s * N       <@\   Departmanlar (Gider Merkezleri) d 0  " " "  "   Z  s * N ~  ~  <$`b kTOPLAM H0 " "  Z  s *~N         6e   f1 H0 " "  Z  s *  N       6   f2 H0 " "  Z  s * N ~   ~ ! 6 b d1 F0 " "  Z " s *~N ~, # ~, $ 6L f010 F0 " "  Z % s *~,N , & , ' 6ܤH x190 D0S/ay F 0  " "  Z ( s *,N   )   * <X  |3.00 YTL/D0S F 0  " "  Z + s * N    ,    - <   p570.00 YTL/ay F0  " "  Z . s *  N   /   0 6,  V 80 "  Z 1 s * N ~ 2 ~ 3 6b V 80 "  Z 4 s *~N ~i 5 ~i 6 6Dbi d2 F0 " "  Z 7 s *~iN ~,i 8 ~,i 9 6 Di f020 F0 " "  Z : s *~,iN ,i ; ,i < 6&DHi x220 D0S/ay F 0  " "  Z = s *,iN  i >  i ? <.D i |2.65 YTL/D0S F 0  " "  Z @ s * iN   i A   i B 63D  i V 80 "  Z C s *  iN  i D  i E 6@:D i p583.00 YTL/ay F0  " "  Z F s * iN ~i G ~i H 6@Dbi V 80 "  Z I s *~iN i J i K <FDi vDnemin (Kas1m) Fiili Direkt 0_ilik Maliyeti............................................................................................. D0 " "  Z L s *iN i~ M i~ N <@NDib p1.153.00 YTL/ay D0 " "  Z O s *i~T P c $H  0޽h ? 33___PPT10+-GDN' = @B D ' = @BA?%,( < +O%,( < +D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-6B'blinds(horizontal)*<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<*!c%(D' =-6B%strips(downRight)*<3<*!cD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*d%(D' =-6B%strips(downRight)*<3<*dD' =%(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<*+p+0+D ++0+D +G @**i(  d  <Ah F .  ` f2  68cn .f2  68c ] .f2  68c. .f2  68c  .f2  68c } .f2   68cN .f2   68c = .f2   68c .f2   68cn .f2   68c ] .f2  68c. .f2  68c .f2  68c}.f2  68cN.f2  68c=.f2  68c.f2  68cn.f2  68c].f2  68c..f2  68c.f2  68c}.f2  68cN.f2  68c= .f2  68c .f2  68c.f2  68cn.f2  68c].f2  68c..f2   68c. ! 6fD;J9,$ 0 DMM Fark1 Miktar Fark1 = (FM - SM) x SF Fiyat Fark1 = (FF - SF) x FM` 00<2?00 <2& "&&"&"& "&&"&"&&"~ " 6yDj;J ,$ 0 D0M Fark1 Sre Fark1 = (FS - SS) x S cret Fark1 = (F -S) x FS>F00 <2 && "&&"&"& "&&"&"&&", # 6$D ;JP,$ 0 G0M Fark1 Kontrol Edilebilir Fark = FG0M  SSBG0M Hacim Fark1 = SSBG0M  SG0MO00 <2 &&"&&"&"&"&"R $ C *ABD04924_u@y % s *LD.) ,$D   0 7FS: Fiili Sre F: Fiili cret SS: St.Sre S: St.cretd8 2        ,#  & 0D̙.)D,$D  0 <FM: Fiili Miktar FF: Fiili Fiyat SM: St.Miktar SF: St.Fiyatd= 2        ,&  ' s *ȧD @ 0,$D   0 FG0M: Fiili G0M SG0M: Standart G0M SSBG0M : Standart Srelerde Btelenen G0MNN 2     # B ( c $D=^>=,$D  0B ) c $D ^> ,$D  0B * c $D=^>=,$D  0v  ^A޽h ?Byk k1lavuz ̙338+0+___PPT10++W^GD)' = @B D_)' = @BA?%,( < +O%,( < +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' =%(DE' =4@BBBB%(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' =%(DE' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<**%(D' =-6B%strips(downRight)*<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<*&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<*%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<*'+P+0+!D ++0+"D ++0+#D ++0+%D ++0+&D ++0+'D +r P** (   d   <Ah F .   ` f2   68cn .f2   68c ] .f2   68c. .f2   68c  .f2   68c } .f2   68cN .f2   68c = .f2   68c .f2   68cn .f2   68c ] .f2   68c. .f2   68c .f2   68c}.f2   68cN.f2   68c=.f2   68c.f2   68cn.f2   68c].f2   68c..f2   68c.f2   68c}.f2   68cN.f2   68c= .f2   68c .f2   68c.f2   68cn.f2   68c].f2   68c..f2   68c. !  6D;J ,$ 0 xDMM Fark1 Miktar Fark1 = (FM - SM) x SF Fiyat Fark1 = (FF - SF) x FM Toplam Fark = (FM x FF)  (SM x SF) 00<2e00 <2&?&&& "  6Dj;J ,$ 0 PD0M Fark1 Sre Fark1 = (FS - SS) x S cret Fark1 = (F -S) x FS Toplam Fark = (FS x F)  (SS x S)^l00 <2 &&<&&& #  6D ;J#,$ 0 LG0M Fark1 Kontrol Edilebilir Fark = FG0M  SSBG0M Hacim Fark1 = SSBG0M  SG0M Toplam Fark = FG0M - SG0M^j00 <2 &&E&&R $  C *ABD04924_u@B %  c $D=^>=,$ 0B &  c $D ^> ,$ 0B '  c $D=^>=,$ 0y (  s * D.) ,$  0 7FS: Fiili Sre F: Fiili cret SS: St.Sre S: St.cretd8 2        ,#  )  0@Q̙.)D,$ 0 <FM: Fiili Miktar FF: Fiili Fiyat SM: St.Miktar SF: St.Fiyatd= 2        ,&  *  s *tr @ 0,$  0 FG0M: Fiili G0M SG0M: Standart G0M SSBG0M : Standart Srelerde Btelenen G0MNN 2     # v   ^A޽h ?Byk k1lavuz ̙33y___PPT10Y+D=' = @B +K ` V(q(  (z ( <`q RNEK (Standart Saatlerde Btelenen G0M): 0_letmenin Kas1m ay1 Btelenen G0M bilgileri _yledir: *ex,9 ( 0L2 ,$D  0 X1 nolu dep. iin SSBG0M = 4.680 YTL/ay + (2.00 YTL/D0S x 170 D0S/ay) = 5.020 YTL/ay 2 nolu dep. iin SSBG0M = 5.462 YTL/ay + (3.00 YTL/D0S x 210 D0S/ay) = 6.092 YTL/ay g-g gg g g/g gg,TL ( 04  ,$D 0 PSSBG0M = Top.Sab.G0M + (Br.De.G0M x SS)p) g   g   ,  ( 6\|? 9   Q( 0),$D  0 dX1 nolu departman1n Btelenen G0M i = 4.680 YTL/ay + (2.00 YTL/D0S x .... Kapasite) 2 nolu departman1n Btelenen G0M i = 5.462 YTL/ay + (3.00 YTL/D0S x .... Kapasite)'0 Jg g  Jg gC,R3 R( 0`,$D 0 Hv.... Bt.G0M = Top.Sab.G0M + (Br.De.G0M x ... Kapasite)p< g, g >  S( 6 ` @,$D  0 8SS T( 6 `,$D  0 8SS U( 6X@0`,$D  0 8SS V( 60@0,$D  0 8SSH ( 0޽h ? 33V;N;___PPT10.;+i>hnDR9' = @B D 9' = @BA?%,( < +O%,( < +D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*R(%(D' =-6B'blinds(horizontal)*<3<*R(D' =%(D' =%(DT' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Q(%(D' =-6B'barn(inHorizontal)*<3<*Q(D' =%(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*S(%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*S(D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*S(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<*S(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<*S(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*T(%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*T(D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*T(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<*T(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<*T(DN' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =-6B'blinds(horizontal)*<3<*(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*U(%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*U(D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*U(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<*U(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<*U(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*V(%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*V(D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*V(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<*V(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<*V(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<*(U%(D' =-6B%strips(downRight)*<3<*(UD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*(UW%(D' =-6B%strips(downRight)*<3<*(UWD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*(Wr%(D' =-6B%strips(downRight)*<3<*(WrD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*(r%(D' =-6B%strips(downRight)*<3<*(r++0+( ++0+( ++0+Q( ++0+R( ++0+S( ++0+T( ++0+U( ++0+V( +K /4'4pP 3(   Z   <`q RNEK (G0M Kontrol Edilebilir Fark1): 0_letmenin Kas1m ay1 G0M bilgileri _yledir: *Ux'.F   02 ,$D  0 (1 EGM) iin G0MKE Fark1: = 799,90 YTL/ay  5.020,00 YTL/ay = - 4.220,10 YTL/ay (L) (2 EGM) iin G0MKE Fark1: = 1.089,00 YTL/ay  6.092,00 YTL/ay = - 5.003,00 YTL/ay (L) G0MKEF Toplam1 = - 9.223,10 YTL/ay (L)gg  6ggggg# g $$(g((g((g( (g(,,0g0448g88g8   0[  ,$D 0 :G0M KEFark1 = (FG0M - SSBG0M)( g(( g ((g((   6%  9  +F    s *@   @ U j US Q  H@S9  Dep. No: 0 b B b     b b B f i  6U@ U l U R  Hqz Faaliyet ls Birimi d0 " " "  "   f k  6U@  n  S  H Fiili Faaliyet Hacmi d0 " " "  "   f m  6@   p  ( T  HDx  (Fiili Ykleme Oran1 d0  " " "  "   f o  6 @   r    U  H5< s  Departmanlar (Gider Merkezleri) d 0  " " "  "   f q  6 @  t  V  H,=g kTOPLAM H0 " "  f s  6@   v   W  B(<  f1 H0 " "  f u  6 @  x  X  BLs f2 H0 " "  f w  6@ U z U Y  Hp69 d1 F0 " "  f y  6U@ U | U Z  Hqz jD0S F0 " "  f {  6U@  ~  [  B$ x190 D0S/ay F 0  " "  f }  6@      \  HL+  |4.21 YTL/D0S F 0  " "  f   6 @      ]  H3<  p799.90 YTL/ay F0  " "  f   6 @    ^  BLJs V 80 "  f   6@    _  BXg V 80 "  f   6@ Ui  Ui `  H8;9i d2 F0 " "  f   6Ui@ Ui  Ui a  H Aqzi jD0S F0 " "  f   6Ui@ i  i b  B|i x220 D0S/ay F 0  " "  f   6i@  i   i c  Hx  i |4.95 YTL/D0S F 0  " "  f   6 i@  i   i d  B< i V 80 "  f   6 i@ i  i e  Bdsi r1.089.00 YTL/ay F0 " "  f   6i@ i  i f  Bjgi V 80 "  f   6i@ i  i g  Hois xDnemin (Kas1m) Fiili Genel 0malat Maliyeti............................................................................................... D0 " "  f   6i@ i  i h  Hwig p1.888.90 YTL/ay D0 " "  f   6i`   0H   0޽h ? 33___PPT10+-GDN' = @B D ' = @BA?%,( < +O%,( < +D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B'blinds(horizontal)*<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<* Z%(D' =-6B%strips(downRight)*<3<* ZD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* [v%(D' =-6B%strips(downRight)*<3<* [vD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* v%(D' =-6B%strips(downRight)*<3<* vD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-6B%strips(downRight)*<3<* +p+0+  ++0+  +L A595PP$4(  $@ $ <4`q RNEK (G0M Hacim Fark1): 0_letmenin Kas1m ay1 G0M bilgileri _yledir: *Hx.P $ 0(2 ,$D  0 (1 EGM) iin G0M Hacim Fark1: = 5.020 YTL/ay  765 YTL/ay = 4.255 YTL/ay (A) (2 EGM) iin G0M Hacim Fark1: = 6.092 YTL/ay  1.050 YTL/ay = 5.042 YTL/ay (A) G0MHF Toplam1 = 9.297 YTL/ay (A)  gg  g-gggg g $$$$$$,(g((g((g( ,g,004g488$  i ?$ H8i i |4.95 YTL/D0S F 0  " "  f @$ 6 iN  i A$  i B$ Bi< i V 80 "  f C$ 6 iN i D$ i E$ Bisi r1.089.00 YTL/ay F0 " "  f F$ 6iN i G$ i H$ Bigi V 80 "  f I$ 6iN i J$ i K$ Hdiis xDnemin (Kas1m) Fiili Genel 0malat Maliyeti............................................................................................... D0 " "  f L$ 6iN i M$ i N$ Hiig p1.888.90 YTL/ay D0 " "  f O$ 6i` P$ 0H $ 0޽h ? 33___PPT10+-GDN' = @B D ' = @BA?%,( < +O%,( < +D' =%(D' =%(DT' =A@BBB B0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B'blinds(horizontal)*<3<*$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<*$Q%(D' =-6B%strips(downRight)*<3<*$QD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$Rp%(D' =-6B%strips(downRight)*<3<*$RpD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$p%(D' =-6B%strips(downRight)*<3<*$pD' =%(D' =%(DR' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-6B%strips(downRight)*<3<*$+p+0+$i ++0+$i +` __g_(  /_F # y  0}^@  v  v@ H @H  s *f, FARKLAR (SAPMALAR) V0 g g C Z ? s *H@ H BH  s *_dt }I. EGM Z0 g g C Z A s *H@  D  s *s ~II. EGM Z0 g g C Z C s *@   F   s *@8  }TOPLAM Z0 g g C Z E s * v@   H   s *  b D0 g C Z G s * @ H\ JH\  s *,\ <Direkt Malzeme Maliyeti Fark1 V0 g g C Z I s *H\@ H\ LH\   s *8dt\ (A malzemesi) Z0  g g C Z K s *H\@ \ N\   s *(\ (B malzemesi) Z0  g g C Z M s *\v@  \ P \   s * \ b D0 g C Z O s * \@ \H R\H   s *П\, vMiktar Fark1 @ 0  g C Z Q s *\H@ H\ TH\   s *\d\t u91.00 YTL/ay (A) H0 g G Z S s *H\@ \ V\  s *H\ m 0.00 YTL/ay D 0  g C Z U s *\@ \  X\   s *\  q91.00 YTL/ay (A) D0 g C Z W s *\ @ H^ ZH^  s *,^ tFiyat Fark1 @ 0  g C Z Y s *H^@ H^ \H^  s *dt^ v178.50 YTL/ay (A) H0 g G Z [ s *H^@ ^ ^^  s *D^ q77.00 YTL/ay (A) D0 g C Z ] s *^@  ^ ` ^  s *T ^ r255.50 YTL/ay (A) D0 g C Z _ s * ^|@ ^H b^H  s *<^, h Toplam Fark @ 0  g C Z a s *^H@ H^ dH^  s *d^t r269.50 YTL/ay (A) D0 g C Z c s *H^@ ^ f^  s *^ q77.00 YTL/ay (A) D0 g C Z e s *^@ ^  h^   s *^  t346.50 YTL/ay (A) F0 g C Z g s *^ v@  9  j 9   s *x 9  b D0 g C Z i s * 9 @ 9 H  l9 H   s * 9 ,  <Direkt 0_ilik Maliyeti Fark1 V0 g g C Z k s *9 H @ H9   nH9    s *d9 t  (Operasyon 010) Z0 g g C Z m s *H9  @ 9   p9    s *Ȑ9   (Operasyon 020) Z0 g g C Z o s *9  v@ 9  r9   s *d9   b D0 g C Z q s *9 @  H;  t H;   s * ,;  rSre Fark1 @ 0  g C Z s s * H; @ H ;  vH ;   s *Dd t;  u60.00 YTL/ay (A) H0 g G Z u s *H ; @  ;  x ;   s * ;  q25.00 YTL/ay (A) D0 g C Z w s * ; @  ;  z ;    s *  ;  q85.00 YTL/ay (A) D0 g C Z y s * ; @ ; H |; H ! s *; , tcret Fark1 @ 0  g C Z { s *; H@ H;  ~H;  " s *d; t o 0.00 YTL/ay D0 g C Z } s *H; @ ;  ;  # s *;  q33.00 YTL/ay (A) D0 g C Z  s *; @ ;  ;  $ s *`;   q33.00 YTL/ay (A) D0 g C Z  s *; |@ H= H= % s *,= h Toplam Fark @ 0  g C Z  s *H=@ H= H= & s *dt= q60.00 YTL/ay (A) D0 g C Z  s *H=@ = = ' s *= m58.00 YTL/ay (A) @0 c C Z  s *=@  =  = ( s * = t118.00 YTL/ay (A) F0 g C Z  s * =v@ =  =  ) s * =  b D0 g C Z  s *= @ H H  * s *, 8Genel 0malat Maliyeti Fark1 V0 g g C Z  s *Hv@ H H + s *dt b D0 g C Z  s *Hv@   , s * b D0 g C Z  s *v@     - s *dw  b D0 g C Z  s * @ H H . s *qw, tKontrol Edilebilir Fark @0 g C Z  s *H@ H H / s *tvwdt x4.220.10 YTL/ay (L) H0 g G Z  s *H@   0 s *}w x5.003.00 YTL/ay (L) H0 g G Z  s *@     1 s *w  t9.223.10 YTL/ay (L) D0 g C Z  s * @ H H 2 s *tw, tHacim Fark1 @ 0  g C Z  s *H@ H H 3 s *Pwdt x4.255.00 YTL/ay (A) H0 g G Z  s *H@   4 s *w t5.042.00 YTL/ay (A) D0 g C Z  s *@     5 s *lw  t9.297.00 YTL/ay (A) D0 g C Z  s * |@ H H 6 s *Сw, h Toplam Fark @ 0  g C Z  s *H@ H H 7 s *wdt q34.90 YTL/ay (A) D0 g C Z  s *H@   8 s *w q39.00 YTL/ay (A) D0 g C Z  s *@     9 s *Xw  s73.90 YTL/ay (A) F0 g C Z  s * v@     : s * w  b D0 g C Z  s * @ Hv Hv ; s *w,v ~ TOPLAM FARK V 0  g g C Z  s *Hv@ Hv Hv < s *pwdtv 364.40 YTL/ay (A) Z0 g g C Z  s *Hv@ v v = s *wv 174.00 YTL/ay (A) Z0 g g C Z  s *v@  v  v > s *w v 538,40 YTL/ay (A) Z0 g g C Z  s * vT  c $# yH  0޽h ? 33y___PPT10Y+D=' = @B + $4(  4R 4 s *fP[F  4 B@w   http://web.sakarya.edu.tr/~acan/!!,>  4 s *|w hDers notlar1n1 a_a1daki adresten indirebilirsiniz :5(25$ 4 s *w  tAncak yeni konular1n gncellenmesi henz devam etmektedir!;(2;$H 4 0޽h ? 33y___PPT10Y+D=' = @B +y 80(  8x 8 c $wp w x 8 c $w@@ w H 8 0޽h ? 33y___PPT10Y+D=' = @B +;7x mռ׹MM*I"CTuRр44hJ% y̘TPEBBf)ѓ{oM{^}o}眽53ܛn\붏^oJ *dM^)oŊMĆx\yvUضY 5o|ֽk6.@x=x}xAÛ?~)HQfo? ~-=DIO6b[]g»τw? ~\y~/_>^~)|2P0Q+cc+W§O_~dTb]w1b sk=\9K`5C-MI|ٶ/`ZQ7jbހo] >8G.m?<1?LW||[Abkdž_W'!O~'.sYK3oτςφρ >>~3 ~7?0ß/? _  4+W__  2Z21ko߄|]{77? 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