{"id":233,"date":"2026-10-03T13:02:41","date_gmt":"2026-10-03T12:02:41","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/satilan-malin-maliyeti\/"},"modified":"2026-10-03T13:02:41","modified_gmt":"2026-10-03T12:02:41","slug":"satilan-malin-maliyeti","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/satilan-malin-maliyeti\/","title":{"rendered":"Sat\u0131lan Mal\u0131n Maliyeti 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\">SMM (Sat\u0131lan Mal\u0131n Maliyeti) Hesaplama Arac\u0131<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"233\" data-favorite-title=\"Sat\u0131lan Mal\u0131n Maliyeti\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/satilan-malin-maliyeti\/\" data-favorite-excerpt=\"D\u00f6nem ba\u015f\u0131 stok, sat\u0131n almalar ve d\u00f6nem sonu stok de\u011ferlerinizden Sat\u0131lan Mal\u0131n Maliyeti&#039;ni (SMM\/COGS) hesaplay\u0131n. Br\u00fct k\u00e2r, fiyatland\u0131rma ve vergi beyan\u0131 i\u00e7in SMM&#039;i bulmak \u00fczere \u00fc\u00e7 de\u011feri girin.\" 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\/satilan-malin-maliyeti\/\" method=\"POST\" class=\"calculator\" id=\"calculator-233\" data-post=\"233\"><fieldset class=\"fieldset-input\"><legend class=\"sr-only\">Giri\u015f alanlar\u0131<\/legend><div class=\"field has-term\" id=\"input-1\"><label for=\"field-1\">D\u00f6nem ba\u015f\u0131 stok<\/label><div class=\"term\">DBS<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"dnem_ba_stok\" id=\"field-1\" aria-describedby=\"calc-unit-1 calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"30000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">D\u00f6nemin ba\u015f\u0131ndaki stok de\u011feri<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">Sat\u0131n almalar<\/label><div class=\"term\">P<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_almalar\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"50000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">D\u00f6nem i\u00e7inde sat\u0131n al\u0131nan stok<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">D\u00f6nem sonu stok<\/label><div class=\"term\">DSS<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"dnem_sonu_stok\" id=\"field-3\" aria-describedby=\"calc-unit-3 calc-info-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"25000\"\/><div class=\"unit\" id=\"calc-unit-3\">$<\/div><small id=\"calc-info-3\">D\u00f6nemin sonunda kalan stok de\u011feri<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"233\">Hesapla<\/button><button type=\"reset\">S\u0131f\u0131rla<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Otomatik hesapla<\/label><small>Etkinle\u015ftirilirse, herhangi bir de\u011feri de\u011fi\u015ftirdi\u011finizde sonu\u00e7 otomatik olarak g\u00fcncellenir.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Sonu\u00e7lar\u0131n\u0131z<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>Sat\u0131lan Mal\u0131n Maliyeti<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"$\"><\/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=\"233\" 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>Sat\u0131lan Mal\u0131n Maliyeti 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{SMM} = \\text{D\u00f6nem Ba\u015f\u0131 Stok} + \\text{Sat\u0131n Almalar} - \\text{D\u00f6nem Sonu Stok} \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Burada:<\/strong><\/p>\n<ul>\n<li>\\(\\text{DBS}\\) \u2014 d\u00f6nem ba\u015f\u0131 stok: d\u00f6nemin ba\u015f\u0131nda elde bulunan mallar\u0131n de\u011feri ($)<\/li>\n<li>\\(\\text{SA}\\) \u2014 sat\u0131n almalar: d\u00f6nem i\u00e7inde sat\u0131n al\u0131nan veya \u00fcretilen sto\u011fun maliyeti ($)<\/li>\n<li>\\(\\text{DSS}\\) \u2014 d\u00f6nem sonu stok: d\u00f6nemin sonunda h\u00e2l\u00e2 elde bulunan mallar\u0131n de\u011feri ($)<\/li>\n<\/ul>\n<p>Form\u00fcl basit bir fikri yans\u0131t\u0131r: ba\u015flang\u0131\u00e7ta ne vard\u0131, \u00fczerine ne eklendiyse, geriye kalan \u00e7\u0131kar\u0131ld\u0131\u011f\u0131nda, kalan sat\u0131lan oland\u0131r. Sonu\u00e7, d\u00f6nem i\u00e7inde raflar\u0131n\u0131zdan \u00e7\u0131kan mallar\u0131n do\u011frudan maliyetidir.<\/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>Sat\u0131lan Mal\u0131n Maliyeti \u2013 Hesaplama \u00d6rne\u011fi<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> bir perakendeci \u00e7eyre\u011fe 30.000 $ de\u011ferinde stokla ba\u015fl\u0131yor, \u00e7eyrek boyunca 50.000 $ de\u011ferinde ek stok sat\u0131n al\u0131yor ve d\u00f6nem sonunda 25.000 $ de\u011ferinde stok kal\u0131yor.<\/p>\n<p>\\[ \\text{SMM} = 30{,}000 + 50{,}000 - 25{,}000 \\]<\/p>\n<p>\\[ \\text{SMM} = 55{,}000 \\]<\/p>\n<p><strong>Sonu\u00e7:<\/strong> \u00e7eyre\u011fin sat\u0131lan mal\u0131n maliyeti <strong>55.000 $<\/strong>. \u00c7eyreklik gelir \u00f6rne\u011fin 82.000 $ ise, br\u00fct k\u00e2r 82.000 $ \u2212 55.000 $ = 27.000 $ olacakt\u0131r.<\/p>\n<p>\n\r\n<\/section>\n<h2>Hesaplama Arac\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li><strong>D\u00f6nem ba\u015f\u0131 stoku<\/strong> girin \u2014 muhasebe d\u00f6neminin ba\u015f\u0131nda elde bulunan mallar\u0131n de\u011feri; a\u00e7\u0131l\u0131\u015f bakiyenizden veya bir \u00f6nceki d\u00f6nemin d\u00f6nem sonu stok de\u011ferinden al\u0131n\u0131r.<\/li>\n<li><strong>Sat\u0131n almalar\u0131<\/strong> girin \u2014 d\u00f6nem i\u00e7inde sat\u0131n al\u0131nan (veya imalat\u00e7\u0131lar i\u00e7in \u00fcretilen) sto\u011fun toplam maliyeti; perakende sat\u0131\u015f fiyat\u0131 de\u011fil, maliyet \u00fczerinden.<\/li>\n<li><strong>D\u00f6nem sonu stoku<\/strong> girin \u2014 d\u00f6nemin sonunda elde kalan mallar\u0131n de\u011feri; genellikle fiziki say\u0131m veya s\u00fcrekli envanter sisteminden al\u0131n\u0131r.<\/li>\n<li>Girdilerin alt\u0131nda, dolar cinsinden ifade edilen <strong>Sat\u0131lan Mal\u0131n Maliyeti<\/strong> sonucunu okuyun.<\/li>\n<\/ol>\n<h2>Sat\u0131lan Mal\u0131n Maliyeti Nedir?<\/h2>\n<p>Sat\u0131lan Mal\u0131n Maliyeti (SMM, \u0130ngilizcesi COGS), bir i\u015fletmenin bir muhasebe d\u00f6neminde satt\u0131\u011f\u0131 mallar\u0131n do\u011frudan maliyetidir. Bir perakendeci i\u00e7in bu, sat\u0131lan ticari mallar i\u00e7in tedarik\u00e7ilere \u00f6denen tutard\u0131r. Bir imalat\u00e7\u0131 i\u00e7in ise sat\u0131lan mamul mallara ba\u011fl\u0131 hammadde, do\u011frudan i\u015f\u00e7ilik ve genel \u00fcretim maliyetlerini kapsar. SMM, gelir tablosunda gelirin hemen alt\u0131nda yer al\u0131r ve ondan \u00e7\u0131kar\u0131larak <a href=\"https:\/\/wpcalc.com\/tr\/finans\/satis-brut-kar-marji\/\">br\u00fct k\u00e2r<\/a> bulunur.<\/p>\n<p>SMM'in bilin\u00e7li olarak d\u0131\u015flad\u0131\u011f\u0131 kalemler, kapsad\u0131\u011f\u0131 kalemler kadar \u00f6nemlidir. Kira, pazarlama, da\u011f\u0131t\u0131m, idari maa\u015flar ve faiz gibi i\u015fletme giderleri SMM'in par\u00e7as\u0131 de\u011fildir \u2014 bunlar gelir tablosunun daha alt b\u00f6l\u00fcmlerinde raporlan\u0131r. Bu kategorileri ayr\u0131 tutmak, br\u00fct k\u00e2r marj\u0131n\u0131 \u00fcretim veya sat\u0131n alma verimlili\u011finin anlaml\u0131 bir \u00f6l\u00e7\u00fcs\u00fc h\u00e2line getirir.<\/p>\n<p>SMM birka\u00e7 pratik nedenle \u00f6nemlidir. Fiyatland\u0131rma ve marj kararlar\u0131n\u0131 belirleyen br\u00fct k\u00e2r\u0131 belirler. Vergilendirilebilir geliri etkiler; \u00e7\u00fcnk\u00fc daha y\u00fcksek bir SMM, daha d\u00fc\u015f\u00fck raporlanan k\u00e2r ve daha d\u00fc\u015f\u00fck gelir vergisi anlam\u0131na gelir. Ayr\u0131ca stok y\u00f6netimi i\u00e7in bir denetim arac\u0131d\u0131r: hesaplanan SMM sat\u0131\u015f verilerinizin ima etti\u011fiyle uyu\u015fmuyorsa, bu kay\u0131p-ka\u00e7ak, h\u0131rs\u0131zl\u0131k, yanl\u0131\u015f say\u0131m veya muhasebe hatalar\u0131na i\u015faret edebilir. <a href=\"https:\/\/wpcalc.com\/tr\/finans\/stok-tutma-gun-sayisi\/\">stokta kalma s\u00fcresi<\/a> ve <a href=\"https:\/\/wpcalc.com\/tr\/finans\/envanter-stok\/\">stok de\u011feri<\/a> hesaplama ara\u00e7lar\u0131 gibi ara\u00e7lar bu analizi geni\u015fletebilir.<\/p>\n<h2>Stok De\u011ferleme Y\u00f6ntemleri<\/h2>\n<p>Basit SMM form\u00fcl\u00fc her stok maliyetleme y\u00f6nteminde ayn\u0131 \u015fekilde \u00e7al\u0131\u015f\u0131r; ancak form\u00fcle girece\u011finiz rakamlar i\u015fletmenizin kulland\u0131\u011f\u0131 y\u00f6nteme ba\u011fl\u0131d\u0131r:<\/p>\n<ul>\n<li><strong>FIFO (\u0130lk Giren \u0130lk \u00c7\u0131kar):<\/strong> en eski mallar \u00f6nce sat\u0131l\u0131r. Fiyatlar\u0131n y\u00fckseldi\u011fi d\u00f6nemlerde daha d\u00fc\u015f\u00fck SMM ve daha y\u00fcksek k\u00e2r \u00fcretir. <a href=\"https:\/\/wpcalc.com\/tr\/finans\/fifo-stok-maliyeti\/\">FIFO stok maliyeti hesaplama arac\u0131na<\/a> bak\u0131n.<\/li>\n<li><strong>LIFO (Son Giren \u0130lk \u00c7\u0131kar):<\/strong> en yeni mallar \u00f6nce sat\u0131l\u0131r; fiyatlar y\u00fckseldi\u011finde daha y\u00fcksek SMM \u00fcretir. UFRS alt\u0131nda izin verilmez, ancak ABD'de US GAAP \u00e7er\u00e7evesinde kabul edilir.<\/li>\n<li><strong>A\u011f\u0131rl\u0131kl\u0131 Ortalama Maliyet:<\/strong> her birim, elde bulunan t\u00fcm birimlerin ortalama maliyetiyle de\u011ferlenir ve fiyat dalgalanmalar\u0131n\u0131 dengeler.<\/li>\n<\/ul>\n<h2>Varsay\u0131mlar ve S\u0131n\u0131rlamalar<\/h2>\n<ul>\n<li>Hesaplama arac\u0131 t\u00fcm stok de\u011fi\u015fimlerinin sat\u0131n alma ve sat\u0131\u015flardan kaynakland\u0131\u011f\u0131n\u0131 varsayar. De\u011fer d\u00fc\u015f\u00fcm\u00fc, kay\u0131p-ka\u00e7ak, tedarik\u00e7i iadeleri veya depoda hasar g\u00f6ren mallar\u0131 ayr\u0131ca izlemez \u2014 bunlar\u0131n d\u00f6nem sonu stok say\u0131m\u0131n\u0131za yans\u0131mas\u0131 veya girmeden \u00f6nce d\u00fczeltilmesi gerekir.<\/li>\n<li>\u00dc\u00e7 de\u011feri de perakende sat\u0131\u015f fiyat\u0131 \u00fczerinden de\u011fil, maliyet \u00fczerinden girin. Maliyet esasl\u0131 bir d\u00f6nem ba\u015f\u0131 stok ile perakende de\u011ferli bir sat\u0131n alma toplam\u0131n\u0131 kar\u0131\u015ft\u0131rmak sonucu \u00e7arp\u0131t\u0131r.<\/li>\n<li>Form\u00fcl d\u00f6nem toplamlar\u0131n\u0131 verir, birim baz\u0131nda ayr\u0131nt\u0131 vermez. \u00dcr\u00fcn \u00fcr\u00fcn marjlar i\u00e7in muhasebe veya stok sisteminizden SKU baz\u0131nda bir d\u00f6k\u00fcme ihtiyac\u0131n\u0131z vard\u0131r.<\/li>\n<li>SMM, toplam giderlerle ayn\u0131 \u015fey de\u011fildir. M\u00fc\u015fteriye nakliye, sat\u0131\u015f komisyonlar\u0131 veya pazarlama maliyetleri eklemeyin \u2014 bunlar i\u015fletme giderlerine aittir.<\/li>\n<li>Vergi a\u00e7\u0131s\u0131ndan tutarl\u0131l\u0131k \u00f6nemlidir: bir stok de\u011ferleme y\u00f6ntemi se\u00e7tikten sonra, resm\u00ee olarak de\u011fi\u015ftirmedik\u00e7e d\u00f6nemler boyunca ayn\u0131 y\u00f6ntemi kullanmaya devam edin.<\/li>\n<\/ul>\n<h2>Pratik \u00d6neriler<\/h2>\n<ul>\n<li>Her d\u00f6nemin sonunda fiziki stok say\u0131m\u0131 yap\u0131n; do\u011fru bir d\u00f6nem sonu stok de\u011feri, SMM do\u011frulu\u011funun en b\u00fcy\u00fck tek kayna\u011f\u0131d\u0131r.<\/li>\n<li>Bir d\u00f6nemin d\u00f6nem sonu stokunun bir sonraki d\u00f6nemin d\u00f6nem ba\u015f\u0131 stoku oldu\u011funu unutmay\u0131n \u2014 bu de\u011feri de\u011fi\u015ftirmeden devredin.<\/li>\n<li>Zaman i\u00e7inde SMM'in gelire oran\u0131n\u0131 y\u00fczde olarak izleyin. Fiyatlar sabitken y\u00fckselen bir SMM oran\u0131, tedarik\u00e7i maliyetlerinin marjlar\u0131n\u0131z\u0131 eritti\u011fine i\u015faret eder; bu da yeniden fiyatland\u0131rma veya yeniden m\u00fczakere gerektirebilir.<\/li>\n<li>\u00dcretim veya sat\u0131n alma hacimleri planl\u0131yorsan\u0131z, stok d\u00fczeylerini planlamak i\u00e7in SMM'i <a href=\"https:\/\/wpcalc.com\/tr\/finans\/ekonomik-siparis-miktari\/\">ekonomik sipari\u015f miktar\u0131<\/a> ve <a href=\"https:\/\/wpcalc.com\/tr\/finans\/donem-sonu-stoku\/\">d\u00f6nem sonu stok<\/a> hesaplama ara\u00e7lar\u0131yla birlikte kullan\u0131n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u00f6nem ba\u015f\u0131 stok, sat\u0131n almalar ve d\u00f6nem sonu stok de\u011ferlerinizden Sat\u0131lan Mal\u0131n Maliyeti'ni (SMM\/COGS) hesaplay\u0131n. Br\u00fct k\u00e2r, fiyatland\u0131rma ve vergi beyan\u0131 i\u00e7in SMM'i bulmak \u00fczere \u00fc\u00e7 de\u011feri girin.<\/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-233","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\/233","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=233"}],"version-history":[{"count":5,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/233\/revisions"}],"predecessor-version":[{"id":3350,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/233\/revisions\/3350"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}