{"id":135,"date":"2026-10-03T11:50:09","date_gmt":"2026-10-03T10:50:09","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/basabas-noktasi\/"},"modified":"2026-10-03T11:50:09","modified_gmt":"2026-10-03T10:50:09","slug":"basabas-noktasi","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/basabas-noktasi\/","title":{"rendered":"Ba\u015faba\u015f Noktas\u0131 Hesaplama Arac\u0131"},"content":{"rendered":"<section class=\"not-prose calculator-box\" aria-labelledby=\"calculator-title\"><div class=\"flex items-baseline sm:items-center justify-between gap-2 sm:gap-3\"><div class=\"flex flex-col sm:flex-row sm:items-center gap-2\"><span class=\"icon icon-calculator text-primary-700! text-base! dark:text-primary-300!\" aria-hidden=\"true\"><\/span><h2 id=\"calculator-title\" class=\"text-lg font-display font-bold\">Ba\u015faba\u015f Analiz Arac\u0131<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"135\" data-favorite-title=\"Ba\u015faba\u015f Noktas\u0131\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/basabas-noktasi\/\" data-favorite-excerpt=\"Ba\u015faba\u015f noktas\u0131n\u0131 adet cinsinden hesaplay\u0131n: sabit maliyetlerinizi, birim sat\u0131\u015f fiyat\u0131n\u0131z\u0131 ve birim de\u011fi\u015fken maliyetinizi girerek i\u015fletmenizin k\u00e2ra ge\u00e7mesi i\u00e7in ka\u00e7 adet satman\u0131z gerekti\u011fini \u00f6\u011frenin.\" aria-label=\"Favorilere ekle\" data-favorite-icon=\"icon icon-inventory\">\n    <span class=\"icon icon-shape-star-empty\" aria-hidden=\"true\"><\/span>\n  <\/button>\n  <div class=\"calcdash-favorite__tip\" aria-hidden=\"true\">\n   <span class=\"favorite-tooltip\" id=\"favorite-tooltip\"><\/span>\n  <\/div>\n  <span class=\"sr-only\" role=\"status\" id=\"favorite-status\"><\/span>\n<\/div><\/div><form action=\"https:\/\/wpcalc.com\/tr\/finans\/basabas-noktasi\/\" method=\"POST\" class=\"calculator\" id=\"calculator-135\" data-post=\"135\"><fieldset class=\"fieldset-input is-1\"><legend class=\"sr-only\">Giri\u015f alanlar\u0131<\/legend><div class=\"field has-term\" id=\"input-1\"><label for=\"field-1\">Sabit maliyetler<\/label><div class=\"term\">SM<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"sabit_maliyetler\" id=\"field-1\" aria-describedby=\"calc-unit-1 calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"10000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">Sat\u0131lan adet say\u0131s\u0131ndan ba\u011f\u0131ms\u0131z olarak sabit kalan maliyetler<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">Birim ba\u015f\u0131na sat\u0131\u015f fiyat\u0131<\/label><div class=\"term\">P<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"birim_bana_sat_fiyat\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0.01\" value=\"50\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">Her bir birimin sat\u0131\u015f fiyat\u0131<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">Birim ba\u015f\u0131na de\u011fi\u015fken maliyet<\/label><div class=\"term\">DM<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"birim_bana_deiken_maliyet\" id=\"field-3\" aria-describedby=\"calc-unit-3 calc-info-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"30\"\/><div class=\"unit\" id=\"calc-unit-3\">$<\/div><small id=\"calc-info-3\">Bir ek birim \u00fcretimi i\u00e7in katlan\u0131lan maliyet<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"135\">Hesapla<\/button><button type=\"reset\">S\u0131f\u0131rla<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Otomatik hesapla<\/label><small>Etkinle\u015ftirilirse, herhangi bir de\u011feri de\u011fi\u015ftirdi\u011finizde sonu\u00e7 otomatik olarak g\u00fcncellenir.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Sonu\u00e7lar\u0131n\u0131z<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>Ba\u015faba\u015f Noktas\u0131<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"adet\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result is-column\" id=\"output-2\"><span class=\"field-title\"><span>Yorum<\/span><\/span><span class=\"field-value\" id=\"result-2\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><\/div><div class=\"result-actions\"><button type=\"button\" class=\"copy-link\"><svg viewBox=\"0 0 20 20\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M12.232 4.232a2.5 2.5 0 0 1 3.536 3.536l-1.225 1.224a.75.75 0 0 0 1.061 1.06l1.224-1.224a4 4 0 0 0-5.656-5.656l-3 3a4 4 0 0 0 .225 5.865.75.75 0 0 0 .977-1.138 2.5 2.5 0 0 1-.142-3.667l3-3Z\"\/><path d=\"M11.603 7.963a.75.75 0 0 0-.977 1.138 2.5 2.5 0 0 1 .142 3.667l-3 3a2.5 2.5 0 0 1-3.536-3.536l1.225-1.224a.75.75 0 0 0-1.061-1.06l-1.224 1.224a4 4 0 1 0 5.656 5.656l3-3a4 4 0 0 0-.225-5.865Z\"\/><\/svg><span class=\"copy-link__text\">Bu hesaplaman\u0131n ba\u011flant\u0131s\u0131n\u0131 kopyala<\/span><\/button><span class=\"sr-only\" role=\"status\" id=\"copy-link-status\"><\/span><\/div><\/div><a href=\"#respond\" class=\"hidden transition-opacity duration-300 opacity-0 w-50 text-sm justify-center items-center gap-2 px-4 py-2 rounded bg-gray-200 text-gray-700 hover:bg-gray-300\" id=\"leave-comment\"><span class=\"icon icon-comments\" aria-hidden=\"true\"><\/span>Yorum b\u0131rak<\/a><\/form><\/section><section id=\"calc-reactions\" class=\"not-prose hidden my-12 bg-gradient-to-r from-primary-50 to-gray-50 border border-indigo-100 rounded-xl px-6 py-4 shadow-sm\" data-post=\"135\" aria-live=\"polite\" aria-labelledby=\"calc-reactions-title\"><p id=\"calc-reactions-title\" class=\"text-sm text-gray-500 text-center mb-2\">Bu sonu\u00e7 hakk\u0131nda ne d\u00fc\u015f\u00fcn\u00fcyorsunuz?<\/p><div role=\"group\" aria-labelledby=\"calc-reactions-title\" class=\"grid grid-cols-3 sm:flex sm:flex-row sm:justify-around gap-4 sm:items-center sm:flex-wrap\"><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"like\"><span class=\"reaction-count\" data-reaction-count=\"like\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude00 <\/span><span class=\"reaction-description font-medium\">Be\u011fendim <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"helpful\"><span class=\"reaction-count\" data-reaction-count=\"helpful\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\udca1 <\/span><span class=\"reaction-description font-medium\">Faydal\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"confused\"><span class=\"reaction-count\" data-reaction-count=\"confused\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude15 <\/span><span class=\"reaction-description font-medium\">Kafam kar\u0131\u015ft\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"disappointed\"><span class=\"reaction-count\" data-reaction-count=\"disappointed\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude1e <\/span><span class=\"reaction-description font-medium\">Hayal k\u0131r\u0131kl\u0131\u011f\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"inaccurate\"><span class=\"reaction-count\" data-reaction-count=\"inaccurate\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\u274c <\/span><span class=\"reaction-description font-medium\">Hatal\u0131 <\/span><\/button><\/div><div id=\"reaction-message\" class=\"hidden mt-8 rounded-md border border-primary-100 bg-white\/50 backdrop-blur-sm px-4 py-2 text-sm text-center shadow-sm\"><\/div><\/section><div class=\"calcdash-ad not-prose calcdash-ad--calc_result calcdash-ad--in-article\"><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-1721569815777345\" data-ad-slot=\"6317458308\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});<\/script><\/div>\n<style id=\"wpcoderpro-inline-1\">.formula-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section class=\"formula-box\" aria-labelledby=\"formula-title\">\r\n\t<div id=\"formula-title\" class=\"not-prose font-display mb-4\"><span class=\"icon icon-formula\" aria-hidden=\"true\"><\/span><h2>Ba\u015faba\u015f Form\u00fcl\u00fc<\/h2><\/div>\r\n\t<figure class=\"not-prose formula\">\r\n\t\t<figcaption class=\"formula-title\">Form\u00fcl<\/figcaption>\r\n\t\t<div class=\"text-base text-gray-800\" id=\"formula\">\n\\[ \\text{Ba\u015faba\u015f Noktas\u0131 (adet)} = \\frac{\\text{Sabit Maliyetler}}{\\text{Birim Fiyat} - \\text{Birim De\u011fi\u015fken Maliyet}} = \\frac{FC}{P - VC} \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Buradaki:<\/strong><\/p>\n<ul>\n<li>\\(FC\\) \u2014 sabit maliyetler; ka\u00e7 adet satt\u0131\u011f\u0131n\u0131za bak\u0131lmaks\u0131z\u0131n de\u011fi\u015fmeyen giderler (kira, maa\u015flar, sigorta)<\/li>\n<li>\\(P\\) \u2014 birim sat\u0131\u015f fiyat\u0131<\/li>\n<li>\\(VC\\) \u2014 birim de\u011fi\u015fken maliyet; bir ek adetin \u00fcretim maliyeti (hammadde, do\u011frudan i\u015f\u00e7ilik, ambalaj)<\/li>\n<\/ul>\n<p>\\(P - VC\\) paydas\u0131na <strong>birim katk\u0131 pay\u0131<\/strong> denir: her sat\u0131\u015f\u0131n sabit maliyetleri kar\u015f\u0131lamaya katk\u0131da bulunan tutar\u0131d\u0131r. Form\u00fcl, toplam gelirin toplam maliyete tam olarak e\u015fit oldu\u011fu \u2014 yani k\u00e2r\u0131n s\u0131f\u0131r oldu\u011fu \u2014 noktaya ula\u015fmak i\u00e7in ka\u00e7 adet satman\u0131z gerekti\u011fini g\u00f6sterir.<\/p>\n<p>\r\n<\/section>\n<style id=\"wpcoderpro-inline-2\">.calculation-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section id=\"calculation\" class=\"calculation-box\" aria-labelledby=\"calculation-title\">\r\n\t<div id=\"calculation-title\" class=\"not-prose font-display\"><span class=\"icon icon-unordered-list\" aria-hidden=\"true\"><\/span><h2>Ba\u015faba\u015f \u2013 Hesaplama \u00d6rne\u011fi<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> k\u00fc\u00e7\u00fck bir i\u015fletmenin ayl\u0131k sabit maliyetleri 10.000 $, \u00fcr\u00fcn\u00fcn sat\u0131\u015f fiyat\u0131 adet ba\u015f\u0131na 50 $ ve \u00fcretilen her adet i\u00e7in \u00f6dedi\u011fi de\u011fi\u015fken maliyet 30 $ olsun.<\/p>\n<p>\\[ P - VC = 50 - 30 = 20 \\]<br \/>\n\\[ \\text{BEP} = \\frac{10{,}000}{20} = 500 \\text{ adet} \\]<\/p>\n<p><strong>Sonu\u00e7:<\/strong> ba\u015faba\u015f noktas\u0131 ayda 500 adettir. 500'\u00fcn \u00fczerinde sat\u0131lan her adet 20 $ k\u00e2r \u00fcretir; 500'\u00fcn alt\u0131nda i\u015fletme zararla \u00e7al\u0131\u015f\u0131r.<\/p>\n<p>\n\r\n<\/section>\n<h2>Ba\u015faba\u015f Hesaplama Arac\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li>Analiz etti\u011finiz d\u00f6nem (\u00f6r. ayl\u0131k veya y\u0131ll\u0131k genel giderler) i\u00e7in toplam <strong>Sabit maliyetlerinizi<\/strong> girin.<\/li>\n<li><strong>Birim fiyat\u0131<\/strong> girin \u2014 \u00fcr\u00fcn veya hizmetin bir adedi i\u00e7in m\u00fc\u015fterilerden ald\u0131\u011f\u0131n\u0131z tutar.<\/li>\n<li><strong>Birim de\u011fi\u015fken maliyeti<\/strong> girin \u2014 bir ek adeti \u00fcretmenin veya sunman\u0131n do\u011frudan maliyeti.<\/li>\n<li><strong>Ba\u015faba\u015f noktas\u0131n\u0131<\/strong> adet cinsinden okuyun; i\u015fletmeniz i\u00e7in ne anlama geldi\u011fine dair sade bir yorumla birlikte.<\/li>\n<\/ol>\n<p>Birim fiyat, birim de\u011fi\u015fken maliyete e\u015fit veya ondan k\u00fc\u00e7\u00fckse hesaplama arac\u0131 bir hata g\u00f6sterir: sat\u0131lan her adet para kaybettiriyorsa hi\u00e7bir sat\u0131\u015f hacmi sabit maliyetleri kar\u015f\u0131layamaz. B\u00f6yle bir durumda, ba\u015faba\u015f analizinin anlaml\u0131 olmas\u0131 i\u00e7in \u00f6nce fiyatland\u0131rman\u0131z\u0131 g\u00f6zden ge\u00e7irin veya de\u011fi\u015fken maliyetleri d\u00fc\u015f\u00fcr\u00fcn.<\/p>\n<h2>Ba\u015faba\u015f Noktas\u0131 Nedir?<\/h2>\n<p>Ba\u015faba\u015f noktas\u0131, toplam gelirin toplam maliyete e\u015fit oldu\u011fu sat\u0131\u015f hacmidir. Bu noktan\u0131n alt\u0131nda i\u015fletme para kaybeder; \u00fcst\u00fcnde ise sat\u0131lan her ek adet katk\u0131 pay\u0131n\u0131 do\u011frudan k\u00e2ra ekler. Bu, i\u015f planlamas\u0131n\u0131n en temel \u00f6l\u00e7\u00fctlerinden biridir; \u00e7\u00fcnk\u00fc maliyet yap\u0131n\u0131z\u0131 somut ve uygulanabilir bir sat\u0131\u015f hedefine d\u00f6n\u00fc\u015ft\u00fcr\u00fcr: \"K\u00e2r etmeye ba\u015flamadan \u00f6nce ayda 500 adet satmam gerekiyor.\"<\/p>\n<p>Form\u00fcl\u00fcn g\u00fcc\u00fc, maliyetleri iki davran\u0131\u015fa ay\u0131rmas\u0131ndan gelir. Sabit maliyetler \u2014 kira, maa\u015flar, sigorta, yaz\u0131l\u0131m abonelikleri \u2014 bir adet de satsan\u0131z on bin adet de satasan\u0131z \u00f6denmelidir. De\u011fi\u015fken maliyetler \u2014 hammadde, nakliye, sat\u0131\u015f komisyonlar\u0131 \u2014 sat\u0131lan her adetle birlikte \u00f6l\u00e7eklenir. Her adet sabit maliyetlere \\(P - VC\\) kadar katk\u0131da bulundu\u011fundan, sabit maliyetleri katk\u0131 pay\u0131na b\u00f6lmek ba\u015faba\u015f olmak i\u00e7in gereken kesin hacmi verir.<\/p>\n<p>Sonucu yorumlamak, onu hesaplamak kadar \u00f6nemlidir. Ba\u015faba\u015f hacmini ger\u00e7ek\u00e7i sat\u0131\u015f kapasitenizle kar\u015f\u0131la\u015ft\u0131r\u0131n. Ayda makul bi\u00e7imde 800 adet satabiliyorsan\u0131z ve ba\u015faba\u015f noktan\u0131z 500 ise, 300 adetlik sa\u011fl\u0131kl\u0131 bir g\u00fcvenlik marj\u0131n\u0131z vard\u0131r. Pazar\u0131n\u0131z yaln\u0131zca 550 adet emebiliyorsa, i\u015fletme mevcut fiyat ve maliyet yap\u0131s\u0131yla ancak zarar\u0131na \u00e7al\u0131\u015fm\u0131yordur. Geriye do\u011fru da \u00e7al\u0131\u015fabilirsiniz: hedeflenen bir hacimde ba\u015faba\u015f olmak i\u00e7in gereken fiyat\u0131, azami de\u011fi\u015fken maliyeti veya kar\u015f\u0131lanabilir sabit maliyetleri hesaplayabilirsiniz.<\/p>\n<p>Ba\u015faba\u015f analizi do\u011fal olarak di\u011fer finansal ara\u00e7larla birlikte kullan\u0131l\u0131r. Fiyatland\u0131rma kararlar\u0131, m\u00fc\u015fterilerin fiyat de\u011fi\u015fimlerine ne kadar duyarl\u0131 oldu\u011funu anlamaktan yararlan\u0131r \u2014 <a href=\"https:\/\/wpcalc.com\/tr\/finans\/arz-ve-talep-fiyat-esnekligi\/\">Arz ve Talep Fiyat Esnekli\u011fi hesaplama arac\u0131na<\/a> bak\u0131n. Fiziksel \u00fcr\u00fcn sat\u0131yorsan\u0131z stok maliyetleri de\u011fi\u015fken maliyetlerinizi etkiler; bu nedenle <a href=\"https:\/\/wpcalc.com\/tr\/finans\/ekonomik-siparis-miktari\/\">Ekonomik Sipari\u015f Miktar\u0131 hesaplama arac\u0131<\/a> ve <a href=\"https:\/\/wpcalc.com\/tr\/finans\/donem-sonu-stoku\/\">D\u00f6nem Sonu Stok hesaplama arac\u0131<\/a> bunlar\u0131 iyile\u015ftirmenize yard\u0131mc\u0131 olabilir. Ba\u015faba\u015f noktas\u0131n\u0131 ge\u00e7tikten sonra i\u015fletmenizin kaynaklar\u0131n\u0131 ne kadar verimli kulland\u0131\u011f\u0131n\u0131 de\u011ferlendirmek i\u00e7in <a href=\"https:\/\/wpcalc.com\/tr\/finans\/kullanilan-sermaye-getirisi\/\">Kullan\u0131lan Sermaye Getirisi hesaplama arac\u0131n\u0131<\/a> deneyin.<\/p>\n<h2>Varsay\u0131mlar, S\u0131n\u0131rlamalar ve Pratik \u0130pu\u00e7lar\u0131<\/h2>\n<ul>\n<li><strong>Sabit fiyat ve maliyetler:<\/strong> form\u00fcl, her adetin ayn\u0131 fiyata sat\u0131ld\u0131\u011f\u0131n\u0131 ve ayn\u0131 de\u011fi\u015fken maliyete sahip oldu\u011funu varsayar. Miktar indirimleri, toplu al\u0131mlar veya kademeli fiyatland\u0131rma ger\u00e7ek ba\u015faba\u015f noktas\u0131n\u0131 kayd\u0131r\u0131r.<\/li>\n<li><strong>Do\u011frusal maliyet davran\u0131\u015f\u0131:<\/strong> ger\u00e7ekte birim ba\u015f\u0131na de\u011fi\u015fken maliyetler \u00f6l\u00e7ekle de\u011fi\u015febilir (\u00f6r. fazla mesai \u00fccretleri veya makine kapasitesi s\u0131n\u0131rlar\u0131) ve sabit maliyetler, bir tesisi b\u00fcy\u00fcy\u00fcp a\u015ft\u0131\u011f\u0131n\u0131zda kademeli olarak s\u0131\u00e7rayabilir.<\/li>\n<li><strong>Tek \u00fcr\u00fcn:<\/strong> hesaplama arac\u0131 ayn\u0131 anda yaln\u0131zca bir \u00fcr\u00fcn\u00fc i\u015fler. Birden fazla \u00fcr\u00fcn i\u00e7in sat\u0131\u015f kompozisyonunuza dayal\u0131 a\u011f\u0131rl\u0131kl\u0131 ortalama katk\u0131 pay\u0131 hesaplay\u0131n veya her \u00fcr\u00fcn grubunu ayr\u0131 ayr\u0131 analiz edin.<\/li>\n<li><strong>Ba\u015faba\u015f noktas\u0131 hedef de\u011fildir:<\/strong> kabul edilebilir asgari performanst\u0131r. Talep dalgalanmalar\u0131na veya maliyet art\u0131\u015flar\u0131na kar\u015f\u0131 bir g\u00fcvenlik tamponu olu\u015fturmak i\u00e7in sat\u0131\u015f hedeflerini her zaman ba\u015faba\u015f noktas\u0131n\u0131n olduk\u00e7a \u00fczerinde belirleyin.<\/li>\n<li><strong>Duyarl\u0131l\u0131k testi:<\/strong> hesaplamay\u0131 farkl\u0131 fiyat ve maliyetlerle birka\u00e7 kez \u00e7al\u0131\u015ft\u0131r\u0131n. K\u00fc\u00e7\u00fck bir fiyat art\u0131\u015f\u0131n\u0131n, art\u0131\u015f\u0131n tamam\u0131 katk\u0131 pay\u0131na akt\u0131\u011f\u0131ndan, ba\u015faba\u015f hacmini \u00e7o\u011fu zaman \u00e7arp\u0131c\u0131 bi\u00e7imde d\u00fc\u015f\u00fcrd\u00fc\u011f\u00fcn\u00fc g\u00f6r\u00fcrs\u00fcn\u00fcz.<\/li>\n<li><strong>Tutarl\u0131 bir d\u00f6nem se\u00e7in:<\/strong> sabit maliyetler ayl\u0131ksa ba\u015faba\u015f noktas\u0131 ayl\u0131k bir hedeftir; y\u0131ll\u0131ksa y\u0131ll\u0131k bir hedeftir. D\u00f6nemleri kar\u0131\u015ft\u0131rmak yayg\u0131n bir hatad\u0131r.<\/li>\n<\/ul>\n<h2>H\u0131zl\u0131 Ba\u015fvuru: Girdiler Ba\u015faba\u015f Noktas\u0131n\u0131 Nas\u0131l Etkiler?<\/h2>\n<table>\n<thead>\n<tr>\n<th>De\u011fi\u015fiklik<\/th>\n<th>Ba\u015faba\u015f Noktas\u0131na Etkisi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Sabit maliyetleri art\u0131r<\/td>\n<td>Artar (genel giderleri kar\u015f\u0131lamak i\u00e7in daha fazla adet gerekir)<\/td>\n<\/tr>\n<tr>\n<td>Birim fiyat\u0131 art\u0131r<\/td>\n<td>Azal\u0131r (her adet daha fazla katk\u0131 sa\u011flar)<\/td>\n<\/tr>\n<tr>\n<td>Birim de\u011fi\u015fken maliyeti art\u0131r<\/td>\n<td>Artar (her adet daha az katk\u0131 sa\u011flar)<\/td>\n<\/tr>\n<tr>\n<td>Fiyat \u2264 de\u011fi\u015fken maliyet<\/td>\n<td>Ba\u015faba\u015f hi\u00e7bir hacimde m\u00fcmk\u00fcn de\u011fildir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Yararl\u0131 bir e\u015f g\u00f6stergede <strong>ba\u015faba\u015f ciro<\/strong>: ba\u015faba\u015f adet say\u0131s\u0131n\u0131 birim fiyatla \u00e7arp\u0131n (yukar\u0131daki \u00f6rnekte \\(500 \\times 50 = 25{,}000\\) $). Bu, maliyetleri kar\u015f\u0131lamak i\u00e7in gereken asgari sat\u0131\u015f tutar\u0131n\u0131 \u2014 yaln\u0131zca adet de\u011fil \u2014 g\u00f6sterir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u015faba\u015f noktas\u0131n\u0131 adet cinsinden hesaplay\u0131n: sabit maliyetlerinizi, birim sat\u0131\u015f fiyat\u0131n\u0131z\u0131 ve birim de\u011fi\u015fken maliyetinizi girerek i\u015fletmenizin k\u00e2ra ge\u00e7mesi i\u00e7in ka\u00e7 adet satman\u0131z gerekti\u011fini \u00f6\u011frenin.<\/p>\n","protected":false},"author":3168,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[49],"class_list":["post-135","post","type-post","status-publish","format-standard","hentry","category-finans","tag-envanter"],"acf":[],"_links":{"self":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/users\/3168"}],"replies":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/comments?post=135"}],"version-history":[{"count":5,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/135\/revisions"}],"predecessor-version":[{"id":3380,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/135\/revisions\/3380"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}