{"id":355,"date":"2026-10-03T13:57:44","date_gmt":"2026-10-03T12:57:44","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/fifo-stok-maliyeti\/"},"modified":"2026-10-03T13:57:44","modified_gmt":"2026-10-03T12:57:44","slug":"fifo-stok-maliyeti","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/fifo-stok-maliyeti\/","title":{"rendered":"FIFO Stok Maliyeti Hesaplama"},"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\">FIFO Stok De\u011ferleme Arac\u0131<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"355\" data-favorite-title=\"FIFO Stok Maliyeti\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/fifo-stok-maliyeti\/\" data-favorite-excerpt=\"FIFO y\u00f6ntemiyle d\u00f6nem sonu stokunuzun maliyetini hesaplay\u0131n. Stokta kalan birim say\u0131s\u0131n\u0131 ve en fazla \u00fc\u00e7 sat\u0131n alma partisinin birim say\u0131s\u0131 ile birim maliyetini 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\/fifo-stok-maliyeti\/\" method=\"POST\" class=\"calculator\" id=\"calculator-355\" data-post=\"355\"><fieldset class=\"fieldset-input\"><legend class=\"sr-only\">Giri\u015f alanlar\u0131<\/legend><div class=\"field is-single has-term\" id=\"input-1\"><label for=\"field-1\">D\u00f6nem sonu stok miktar\u0131 (birim)<\/label><div class=\"term\">EI<\/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_miktar_birim\" id=\"field-1\" aria-describedby=\"calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"150\"\/><small id=\"calc-info-1\">D\u00f6nem sonunda kalan birim say\u0131s\u0131<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">Sat\u0131n Alma Partisi 1 (birim)<\/label><div class=\"term\">U1<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_alma_partisi_1_birim\" id=\"field-2\" aria-describedby=\"calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"100\"\/><small id=\"calc-info-2\">\u0130lk partide sat\u0131n al\u0131nan birim say\u0131s\u0131<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">Sat\u0131n Alma Partisi 1 (birim ba\u015f\u0131na maliyet)<\/label><div class=\"term\">C1<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_alma_partisi_1_birim_bana_maliyet\" id=\"field-3\" aria-describedby=\"calc-unit-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"10\"\/><div class=\"unit\" id=\"calc-unit-3\">$<\/div><\/div><div class=\"field has-term\" id=\"input-4\"><label for=\"field-4\">Sat\u0131n Alma Partisi 2 (birim)<\/label><div class=\"term\">U2<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_alma_partisi_2_birim\" id=\"field-4\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"150\"\/><\/div><div class=\"field has-term\" id=\"input-5\"><label for=\"field-5\">Sat\u0131n Alma Partisi 2 (birim ba\u015f\u0131na maliyet)<\/label><div class=\"term\">C2<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_alma_partisi_2_birim_bana_maliyet\" id=\"field-5\" aria-describedby=\"calc-unit-5\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"12\"\/><div class=\"unit\" id=\"calc-unit-5\">$<\/div><\/div><div class=\"field has-term\" id=\"input-6\"><label for=\"field-6\">Sat\u0131n Alma Partisi 3 (birim)<\/label><div class=\"term\">U3<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_alma_partisi_3_birim\" id=\"field-6\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"200\"\/><\/div><div class=\"field has-term\" id=\"input-7\"><label for=\"field-7\">Sat\u0131n Alma Partisi 3 (birim ba\u015f\u0131na maliyet)<\/label><div class=\"term\">C3<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"satn_alma_partisi_3_birim_bana_maliyet\" id=\"field-7\" aria-describedby=\"calc-unit-7\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"14\"\/><div class=\"unit\" id=\"calc-unit-7\">$<\/div><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"355\">Hesapla<\/button><button type=\"reset\">S\u0131f\u0131rla<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Otomatik hesapla<\/label><small>Etkinle\u015ftirilirse, herhangi bir de\u011feri de\u011fi\u015ftirdi\u011finizde sonu\u00e7 otomatik olarak g\u00fcncellenir.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Sonu\u00e7lar\u0131n\u0131z<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>FIFO D\u00f6nem Sonu Stok Maliyeti<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"$\"><\/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=\"355\" 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>FIFO D\u00f6nem Sonu Stok 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{D\u00f6nem Sonu Stok Maliyeti}_{\\text{FIFO}} = \\sum_{\\text{en yeni} \\to \\text{en eski}} \\left( U_i \\times C_i \\right) \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Buradaki:<\/strong><\/p>\n<ul>\n<li>\\(U_i\\) \u2014 d\u00f6nem sonu sto\u011fu doldurmak i\u00e7in, en g\u00fcncel sat\u0131n almadan ba\u015flayarak \\(i\\). partiden al\u0131nan birim say\u0131s\u0131<\/li>\n<li>\\(C_i\\) \u2014 \\(i\\). partinin birim maliyeti<\/li>\n<li>\\(EI\\) \u2014 d\u00f6nem sonu stoktaki toplam birim say\u0131s\u0131; t\u00fcm \\(U_i\\) de\u011ferlerinin toplam\u0131 \\(EI\\) de\u011ferine e\u015fittir<\/li>\n<\/ul>\n<p>FIFO (First-In, First-Out; \u0130lk Giren \u0130lk \u00c7\u0131kar) y\u00f6nteminde en eski birimlerin ilk \u00f6nce sat\u0131ld\u0131\u011f\u0131 varsay\u0131l\u0131r; bu nedenle d\u00f6nem sonunda stokta kalan mallar en yeni sat\u0131n almalardan olu\u015fur. Form\u00fcl, sat\u0131n alma partileri \u00fczerinden geriye do\u011fru \u2014 en yeniden ba\u015flayarak \u2014 d\u00f6nem sonu stok miktar\u0131 tamamen doldurulana kadar her partiden birim alarak \u00e7al\u0131\u015f\u0131r.<\/p>\n<p>Sat\u0131lan mal\u0131n maliyetine de ihtiyac\u0131n\u0131z varsa, sonucu t\u00fcm sat\u0131n almalar\u0131n toplam maliyetinden \u00e7\u0131kar\u0131n:<\/p>\n<p>\\[ \\text{SMM} = \\text{Toplam Sat\u0131n Alma Maliyeti} - \\text{D\u00f6nem Sonu Stok Maliyeti} \\]<br \/>\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>FIFO D\u00f6nem Sonu Stok Maliyeti \u2013 Hesaplama \u00d6rne\u011fi<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> d\u00f6nem sonunda stokta 150 biriminiz kald\u0131. D\u00f6nem i\u00e7inde \u00fc\u00e7 sat\u0131n alma yapt\u0131n\u0131z: 1. Parti \u2014 birim ba\u015f\u0131na \\($10\\) fiyatla 100 birim, 2. Parti \u2014 birim ba\u015f\u0131na \\($12\\) fiyatla 150 birim ve 3. Parti \u2014 birim ba\u015f\u0131na \\($14\\) fiyatla 200 birim.<\/p>\n<p>FIFO'da en yeni birimler stokta kald\u0131\u011f\u0131 i\u00e7in, d\u00f6nem sonu stoktaki 150 birimin tamam\u0131 3. Partiden gelir (en g\u00fcncel sat\u0131n alma, 200 birim mevcut):<\/p>\n<p>\\[ 150 \\times \\$14 = \\$2{,}100 \\]<\/p>\n<p><strong>Sonu\u00e7:<\/strong> FIFO d\u00f6nem sonu stok maliyeti <strong>\\($2,100\\)<\/strong> olur. Toplam sat\u0131n alma maliyeti \\(100 \\times 10 + 150 \\times 12 + 200 \\times 14 = \\$5{,}700\\) oldu\u011fundan, d\u00f6nemin sat\u0131lan mal\u0131n maliyeti \\(5{,}700 - 2{,}100 = \\$3{,}600\\) olur.<\/p>\n<p>\n\r\n<\/section>\n<h2>Hesaplay\u0131c\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li><strong>D\u00f6nem sonu stoktaki birim say\u0131s\u0131n\u0131<\/strong> girin \u2014 d\u00f6nem sonunda h\u00e2l\u00e2 stokta elinizde bulunan birim miktar\u0131.<\/li>\n<li><strong>1. Sat\u0131n Alma Partisi<\/strong> i\u00e7in birim say\u0131s\u0131n\u0131 ve birim maliyetini girin \u2014 bu, <em>en eski<\/em> sat\u0131n alman\u0131z olmal\u0131d\u0131r.<\/li>\n<li><strong>2. Sat\u0131n Alma Partisi<\/strong> ve <strong>3. Sat\u0131n Alma Partisi<\/strong> i\u00e7in birim say\u0131s\u0131n\u0131 ve birim maliyetini, 3. Parti en g\u00fcncel sat\u0131n alma olacak \u015fekilde kronolojik s\u0131rayla girin.<\/li>\n<li>\u00dc\u00e7ten az sat\u0131n alma yapt\u0131ysan\u0131z, kullan\u0131lmayan parti alanlar\u0131n\u0131 0 olarak b\u0131rakman\u0131z yeterlidir.<\/li>\n<li>Hesaplay\u0131c\u0131n\u0131n alt k\u0131sm\u0131nda <strong>FIFO D\u00f6nem Sonu Stok Maliyetini<\/strong> dolar cinsinden okuyun.<\/li>\n<\/ol>\n<h2>FIFO Stok Maliyeti Nedir?<\/h2>\n<p>FIFO (First-In, First-Out; \u0130lk Giren \u0130lk \u00c7\u0131kar), muhasebede en yayg\u0131n kullan\u0131lan stok de\u011ferleme y\u00f6ntemlerinden biridir. Sat\u0131n al\u0131nan en eski mallar\u0131n ilk sat\u0131lanlar oldu\u011fu varsayar; bu, \u00e7o\u011fu i\u015fletmenin sto\u011funu fiilen hareket ettirme bi\u00e7imiyle \u00f6rt\u00fc\u015f\u00fcr \u2014 marketler raflardan \u00f6nce eski \u00fcr\u00fcnlerin \u00e7\u0131kmas\u0131 i\u00e7in \u00fcr\u00fcnleri d\u00f6nd\u00fcr\u00fcr, \u00fcreticiler ise hammaddeyi geli\u015f s\u0131ras\u0131na g\u00f6re t\u00fcketir. Bu do\u011fal uyum sayesinde FIFO hem TFRS (IFRS) hem de ABD GAAP alt\u0131nda kabul edilir; buna kar\u015f\u0131l\u0131k alternatif olan LIFO y\u00f6ntemine yaln\u0131zca Amerika Birle\u015fik Devletleri'nde izin verilir.<\/p>\n<p>FIFO'nun pratik etkisi \u00f6zellikle fiyatlar\u0131n de\u011fi\u015fti\u011fi d\u00f6nemlerde net bi\u00e7imde g\u00f6r\u00fcl\u00fcr. Enflasyonist bir ortamda sat\u0131lan birimler daha ucuz ve daha eski olanlar oldu\u011fundan SMM d\u00fc\u015fer ve raporlanan k\u00e2r y\u00fckselir; bu arada bilan\u00e7odaki d\u00f6nem sonu stok, daha yeni ve daha y\u00fcksek fiyatlarla de\u011ferlenir ve sto\u011fun g\u00fcncel yenileme maliyetini daha iyi yans\u0131t\u0131r. Bu hesaplay\u0131c\u0131dan \u00e7\u0131kan sonucun, bug\u00fcn ayn\u0131 sto\u011fu yeniden sat\u0131n almak i\u00e7in fiilen \u00f6deyece\u011finiz tutara yak\u0131n olmas\u0131 bu y\u00fczdendir.<\/p>\n<p>Say\u0131y\u0131 do\u011fru yorumlamak i\u00e7in neyi temsil etti\u011fini unutmay\u0131n: satt\u0131\u011f\u0131n\u0131z de\u011fil, h\u00e2l\u00e2 <em>sahip oldu\u011funuz<\/em> birimlerin maliyeti. Bu tutar\u0131 d\u00f6nem i\u00e7inde yap\u0131lan t\u00fcm sat\u0131n almalar\u0131n toplam maliyetinden \u00e7\u0131kar\u0131rsan\u0131z FIFO SMM'yi elde edersiniz. Buradan yola \u00e7\u0131karak bu fig\u00fcr\u00fc <a href=\"https:\/\/wpcalc.com\/tr\/finans\/donem-sonu-stoku\/\">d\u00f6nem sonu stok<\/a> veya <a href=\"https:\/\/wpcalc.com\/tr\/finans\/satilan-malin-maliyeti\/\">sat\u0131lan mal\u0131n maliyeti<\/a> hesaplamalar\u0131n\u0131za girdi olarak kullanabilir, \u00f6nceki d\u00f6nemin <a href=\"https:\/\/wpcalc.com\/tr\/finans\/donem-basi-stok\/\">d\u00f6nem ba\u015f\u0131 stok<\/a> de\u011feriyle kar\u015f\u0131la\u015ft\u0131rabilir ya da stok devir h\u0131z\u0131n\u0131 <a href=\"https:\/\/wpcalc.com\/tr\/finans\/stok-tutma-gun-sayisi\/\">stokta kalma s\u00fcresi<\/a> metri\u011fiyle izlemek i\u00e7in kullanabilirsiniz.<\/p>\n<h2>Tahsis Nas\u0131l \u00c7al\u0131\u015f\u0131r: Daha B\u00fcy\u00fck Bir \u00d6rnek<\/h2>\n<p>D\u00f6nem sonu stok, en yeni partiden b\u00fcy\u00fckse hesaplay\u0131c\u0131 \u00f6nceki partilere ta\u015far. Yukar\u0131daki \u00f6rnekteki ayn\u0131 sat\u0131n almalarla, 150 yerine stokta 350 biriminiz kald\u0131\u011f\u0131n\u0131 varsayal\u0131m:<\/p>\n<table>\n<thead>\n<tr>\n<th>Parti<\/th>\n<th>Sat\u0131n al\u0131nan birim<\/th>\n<th>Birim maliyet<\/th>\n<th>D\u00f6nem sonu stoktaki birim<\/th>\n<th>Tahsis edilen maliyet<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>3 (en yeni)<\/td>\n<td>200<\/td>\n<td>$14<\/td>\n<td>200<\/td>\n<td>$2,800<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>150<\/td>\n<td>$12<\/td>\n<td>150<\/td>\n<td>$1,800<\/td>\n<\/tr>\n<tr>\n<td>1 (en eski)<\/td>\n<td>100<\/td>\n<td>$10<\/td>\n<td>0<\/td>\n<td>$0<\/td>\n<\/tr>\n<tr>\n<td><strong>Toplam<\/strong><\/td>\n<td>450<\/td>\n<td>\u2014<\/td>\n<td><strong>350<\/strong><\/td>\n<td><strong>$4,600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00d6nce 3. Partinin tamam\u0131 olan 200 birim d\u00f6nem sonu stok girer, ard\u0131ndan 2. Partiden 150 birim al\u0131n\u0131r. $10 maliyetli en eski 100 birimin tamam\u0131 sat\u0131ld\u0131\u011f\u0131 i\u00e7in stokta hi\u00e7biri kalmaz.<\/p>\n<h2>Varsay\u0131mlar ve S\u0131n\u0131rlamalar<\/h2>\n<ul>\n<li><strong>D\u00f6nem ba\u015f\u0131 stok yoktur:<\/strong> hesaplay\u0131c\u0131, d\u00f6nem sonu sto\u011fu yaln\u0131zca girdi\u011finiz \u00fc\u00e7 sat\u0131n alma partisini kullanarak de\u011ferler. D\u00f6neme stokla ba\u015flad\u0131ysan\u0131z, bu a\u00e7\u0131l\u0131\u015f sto\u011funu ayr\u0131 bir parti (kendi maliyetiyle) olarak kabul edin ve en eski konuma girin ya da \u00f6nce sat\u0131n al\u0131mlar\u0131 planlamak i\u00e7in <a href=\"https:\/\/wpcalc.com\/tr\/finans\/envanter-stok\/\">stok<\/a> hesaplay\u0131c\u0131s\u0131n\u0131 kullan\u0131n.<\/li>\n<li><strong>En fazla \u00fc\u00e7 parti:<\/strong> d\u00f6nem i\u00e7inde \u00fc\u00e7ten farkl\u0131 fiyatla sat\u0131n alma yapt\u0131ysan\u0131z, en eski partileri tek bir a\u011f\u0131rl\u0131kl\u0131 kay\u0131tta birle\u015ftirin ya da hesaplamay\u0131 alt d\u00f6nemler halinde a\u015famal\u0131 olarak yap\u0131n.<\/li>\n<li><strong>D\u00f6nemsel stok sistemi:<\/strong> hesaplama, say\u0131mlar\u0131n d\u00f6nem sonunda yap\u0131ld\u0131\u011f\u0131 d\u00f6nemsel sisteme kar\u015f\u0131l\u0131k gelir. S\u00fcrekli (perpetual) sistem her sat\u0131\u015f\u0131 ger\u00e7ekle\u015fti\u011fi anda izler; sat\u0131n alma ve sat\u0131\u015flar i\u00e7 i\u00e7e ge\u00e7ti\u011finde biraz farkl\u0131 rakamlar verebilir.<\/li>\n<li><strong>Yaln\u0131zca maliyet ak\u0131\u015f\u0131 varsay\u0131m\u0131:<\/strong> FIFO, her birimin fiili hareketini de\u011fil, <em>maliyetlerin<\/em> ak\u0131\u015f\u0131n\u0131 tan\u0131mlar. Eski sto\u011fun \u00f6nce sat\u0131ld\u0131\u011f\u0131 varsay\u0131m\u0131 bir muhasebe kural\u0131d\u0131r \u2014 ancak \u00e7o\u011fu dayan\u0131ks\u0131z veya d\u00f6ner mal i\u00e7in ger\u00e7e\u011fe olduk\u00e7a uygundur.<\/li>\n<li><strong>Vergi etkileri:<\/strong> enflasyon d\u00f6nemlerinde FIFO, SMM daha d\u00fc\u015f\u00fck oldu\u011fu i\u00e7in LIFO'dan daha y\u00fcksek vergiye tabi gelir \u00fcretir. Raporlama i\u00e7in bir maliyetleme y\u00f6ntemi se\u00e7meden \u00f6nce hem <a href=\"https:\/\/wpcalc.com\/tr\/finans\/basabas-noktasi\/\">ba\u015faba\u015f<\/a> noktan\u0131z hem de vergi belgeleriniz \u00fczerindeki etkisini de\u011ferlendirin.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>FIFO y\u00f6ntemiyle d\u00f6nem sonu stokunuzun maliyetini hesaplay\u0131n. Stokta kalan birim say\u0131s\u0131n\u0131 ve en fazla \u00fc\u00e7 sat\u0131n alma partisinin birim say\u0131s\u0131 ile birim maliyetini 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-355","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\/355","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=355"}],"version-history":[{"count":4,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/355\/revisions"}],"predecessor-version":[{"id":3347,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/355\/revisions\/3347"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}