{"id":792,"date":"2026-10-03T15:34:52","date_gmt":"2026-10-03T14:34:52","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/toplam-aktif-devir-hizi\/"},"modified":"2026-10-03T15:34:52","modified_gmt":"2026-10-03T14:34:52","slug":"toplam-aktif-devir-hizi","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/toplam-aktif-devir-hizi\/","title":{"rendered":"Toplam Aktif Devir H\u0131z\u0131 Hesaplay\u0131c\u0131s\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\">Aktif Verimlili\u011fi Oran\u0131 Hesaplay\u0131c\u0131s\u0131<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"792\" data-favorite-title=\"Toplam Aktif Devir H\u0131z\u0131\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/toplam-aktif-devir-hizi\/\" data-favorite-excerpt=\"Bir d\u00f6nemin net sat\u0131\u015flar\u0131n\u0131 ve d\u00f6nem ba\u015f\u0131 ile d\u00f6nem sonundaki toplam aktifleri girin; Toplam Aktif Devir H\u0131z\u0131 oran\u0131n\u0131 \u2014 \u015firketin her bir dolarl\u0131k aktif ba\u015f\u0131na ka\u00e7 dolar gelir \u00fcretti\u011fini \u2014 hesaplay\u0131n.\" 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\/toplam-aktif-devir-hizi\/\" method=\"POST\" class=\"calculator\" id=\"calculator-792\" data-post=\"792\"><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\">Net sat\u0131\u015flar<\/label><div class=\"term\">S<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"net_satlar\" id=\"field-1\" aria-describedby=\"calc-unit-1 calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0.01\" value=\"750000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">Sat\u0131\u015flardan elde edilen toplam gelir (iade ve iskontolar d\u00fc\u015f\u00fclm\u00fc\u015f)<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">D\u00f6nem ba\u015f\u0131 toplam varl\u0131klar<\/label><div class=\"term\">A1<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"dnem_ba_toplam_varlklar\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"400000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">D\u00f6nem ba\u015f\u0131ndaki toplam varl\u0131klar<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">D\u00f6nem sonu toplam varl\u0131klar<\/label><div class=\"term\">A2<\/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_toplam_varlklar\" id=\"field-3\" aria-describedby=\"calc-unit-3 calc-info-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"500000\"\/><div class=\"unit\" id=\"calc-unit-3\">$<\/div><small id=\"calc-info-3\">D\u00f6nem sonundaki toplam varl\u0131klar<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"792\">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>Toplam Varl\u0131k Devir H\u0131z\u0131<\/span><\/span><span class=\"field-value\" id=\"result-1\"><\/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=\"792\" 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>Toplam Aktif Devir H\u0131z\u0131<\/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{Toplam Aktif Devir H\u0131z\u0131} = \\frac{S}{\\bar{A}} \\,, \\qquad \\bar{A} = \\frac{A_1 + A_2}{2} \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Burada:<\/strong><\/p>\n<ul>\n<li>\\(S\\) \u2014 d\u00f6nem net sat\u0131\u015flar\u0131 (iadeler, iskontolar ve indirimler d\u00fc\u015f\u00fcld\u00fckten sonraki toplam gelir, dolar cinsinden)<\/li>\n<li>\\(A_1\\) \u2014 d\u00f6nem ba\u015f\u0131ndaki toplam aktifler (dolar)<\/li>\n<li>\\(A_2\\) \u2014 d\u00f6nem sonundaki toplam aktifler (dolar)<\/li>\n<li>\\(\\bar{A}\\) \u2014 d\u00f6nem i\u00e7indeki ortalama toplam aktifler (dolar)<\/li>\n<\/ul>\n<p>Oran, bir \u015firketin aktiflerine yat\u0131r\u0131lm\u0131\u015f her bir dolar ba\u015f\u0131na ka\u00e7 dolar gelir \u00fcretti\u011fini g\u00f6sterir. Aktif d\u00fczeyleri y\u0131l boyunca de\u011fi\u015fti\u011finden, tek bir zaman noktas\u0131ndaki de\u011fer yerine d\u00f6nem ba\u015f\u0131 ve d\u00f6nem sonu aktiflerinin ortalamas\u0131 kullan\u0131l\u0131r.<\/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>Toplam Aktif Devir H\u0131z\u0131 \u2013 Hesaplama \u00d6rne\u011fi<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> bir \u015firket y\u0131l boyunca 750.000 $ net sat\u0131\u015f bildiriyor. Bilan\u00e7osu y\u0131l ba\u015f\u0131nda 400.000 $, y\u0131l sonunda 500.000 $ toplam aktif g\u00f6steriyor.<\/p>\n<p>\\[ \\bar{A} = \\frac{400{,}000 + 500{,}000}{2} = 450{,}000 \\]<\/p>\n<p>\\[ \\text{TAT} = \\frac{750{,}000}{450{,}000} \\approx 1.67 \\]<\/p>\n<p><strong>Sonu\u00e7:<\/strong> Toplam Aktif Devir H\u0131z\u0131 oran\u0131 <strong>1,67<\/strong>. \u015eirket, sahip oldu\u011fu her 1 $ aktif ba\u015f\u0131na yakla\u015f\u0131k 1,67 $ sat\u0131\u015f \u00fcretiyor \u2014 sa\u011flam ve verimli bir aktif kullan\u0131m d\u00fczeyi.<\/p>\n<p>\n\r\n<\/section>\n<h2>Hesaplay\u0131c\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li>D\u00f6nem i\u00e7in <strong>Net sat\u0131\u015flar<\/strong> de\u011ferini girin \u2014 iadeler, iskontolar ve indirimler d\u00fc\u015f\u00fcld\u00fckten sonraki toplam gelir.<\/li>\n<li><strong>D\u00f6nem ba\u015f\u0131 toplam aktifleri<\/strong> girin \u2014 d\u00f6nemin ba\u015f\u0131ndaki bilan\u00e7odaki toplam aktif de\u011feri.<\/li>\n<li><strong>D\u00f6nem sonu toplam aktifleri<\/strong> girin \u2014 d\u00f6nemin sonundaki toplam aktif de\u011feri.<\/li>\n<li>Verimlilikyle ilgili otomatik yorumla birlikte <strong>Toplam Aktif Devir H\u0131z\u0131<\/strong> sonucunu okuyun.<\/li>\n<\/ol>\n<h2>Toplam Aktif Devir H\u0131z\u0131 Nedir?<\/h2>\n<p>Toplam Aktif Devir H\u0131z\u0131 (TAT), bir \u015firketin gelir \u00fcretmek i\u00e7in aktiflerini ne kadar etkili kulland\u0131\u011f\u0131n\u0131 \u00f6l\u00e7en bir <a href=\"https:\/\/wpcalc.com\/tr\/finans\/isletme-gider-orani\/\">verimlilik oran\u0131d\u0131r<\/a>. Basit bir soruya yan\u0131t verir: aktiflerde tutulan her bir dolar i\u00e7in \u2014 nakit, stok, ekipman, binalar, alacaklar \u2014 i\u015fletme ka\u00e7 dolarl\u0131k sat\u0131\u015f \u00fcretiyor? Yukar\u0131daki \u00f6rnekteki 1,67'lik oran, her bir dolarl\u0131k aktifin d\u00f6nem boyunca 1,67 $ gelir \u00fcretti\u011fi anlam\u0131na gelir.<\/p>\n<p>Oran, \u00d6zkaynak K\u00e2r\u0131l\u0131\u011f\u0131n\u0131n k\u00e2r marj\u0131, aktif devir h\u0131z\u0131 ve finansal kald\u0131ra\u00e7 bile\u015fenlerine ayr\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 <strong>DuPont analizinin<\/strong> temel bir bile\u015fenidir. Bu, TAT'yi <a href=\"https:\/\/wpcalc.com\/tr\/finans\/ozkaynak-karliligi-roe\/\">\u00d6zkaynak K\u00e2r\u0131l\u0131\u011f\u0131n\u0131<\/a> anlamak i\u00e7in vazge\u00e7ilmez k\u0131lar: iki \u015firketin ROE'si ayn\u0131 olabilir, ancak biri buna yava\u015f d\u00f6nen aktifler \u00fczerindeki y\u00fcksek marjlarla, di\u011feri ise h\u0131zla d\u00f6nen aktifler \u00fczerindeki d\u00fc\u015f\u00fck marjlarla ula\u015fabilir.<\/p>\n<p>Genel bir kural olarak 2,0 veya \u00fczeri oran g\u00fc\u00e7l\u00fc aktif kullan\u0131m\u0131na i\u015faret eder; 1,0\u20132,0 aras\u0131 genellikle sa\u011flam kabul edilir; 1,0'\u0131n alt\u0131 ise \u015firketin sat\u0131\u015f hacminin hakl\u0131 k\u0131ld\u0131\u011f\u0131ndan daha fazla aktif tuttu\u011funu d\u00fc\u015f\u00fcnd\u00fcr\u00fcr. Ancak bu e\u015fikler yaln\u0131zca kabaca birer yol g\u00f6stericidir \u2014 oran sekt\u00f6rler aras\u0131nda b\u00fcy\u00fck \u00f6l\u00e7\u00fcde de\u011fi\u015fir.<\/p>\n<h2>Sonu\u00e7 Nas\u0131l Yorumlan\u0131r?<\/h2>\n<p>TAT'yi daima ayn\u0131 sekt\u00f6rdeki \u015firketlerle kar\u015f\u0131la\u015ft\u0131r\u0131n. Yaz\u0131l\u0131m firmalar\u0131, dan\u0131\u015fmanl\u0131k \u015firketleri ve perakendeciler gibi aktif hafifli\u011fiyle \u00e7al\u0131\u015fan i\u015fletmeler \u00e7ok az makine veya sto\u011fa ihtiya\u00e7 duyduklar\u0131ndan 2,0 veya \u00e7ok daha y\u00fcksek devir h\u0131z\u0131 elde edebilirler. A\u011f\u0131r sanayi gibi aktif yo\u011fun sekt\u00f6rler \u2014 elektrik, \u00e7elik, telekom, havayolu \u2014 tesislere ve altyap\u0131ya yap\u0131lan devasa yat\u0131r\u0131mlar nedeniyle rutin olarak 0,5'in alt\u0131nda \u00e7al\u0131\u015f\u0131r. 0,6'l\u0131k bir oran bir elektrik \u015firketi i\u00e7in m\u00fckemmel, bir market zinciri i\u00e7in ise endi\u015fe vericidir.<\/p>\n<p>Zaman i\u00e7indeki e\u011filimler tek bir say\u0131dan daha \u00f6nemlidir. D\u00fc\u015fen bir oran, sat\u0131\u015flar\u0131n durgunla\u015f\u0131rken \u015firketin aktif biriktirmeye devam etti\u011fini veya y\u00f6netimin gelecekteki b\u00fcy\u00fcme \u00f6ncesinde a\u011f\u0131r yat\u0131r\u0131m yapt\u0131\u011f\u0131n\u0131 g\u00f6sterebilir. Y\u00fckselen bir oran genellikle iyile\u015fen verimlili\u011fe i\u015faret eder \u2014 ayn\u0131 aktif taban\u0131ndan daha fazla gelir elde edilmesi; bu da belki daha iyi stok y\u00f6netimi (bkz. <a href=\"https:\/\/wpcalc.com\/tr\/finans\/stok-tutma-gun-sayisi\/\">Stokta Kalma G\u00fcn\u00fc hesaplay\u0131c\u0131s\u0131<\/a>) veya alacaklar\u0131n daha s\u0131k\u0131 kontrol\u00fc sayesinde ger\u00e7ekle\u015febilir.<\/p>\n<p>TAT di\u011fer metrikleri de etkiler. Toplam aktifler <a href=\"https:\/\/wpcalc.com\/tr\/finans\/kullanilan-sermaye-getirisi\/\">Kullan\u0131lan Sermaye K\u00e2r\u0131l\u0131\u011f\u0131n\u0131n<\/a> paydas\u0131nda yer ald\u0131\u011f\u0131ndan, \u015fi\u015firilmi\u015f bir aktif taban\u0131 her iki oran\u0131 da a\u015fa\u011f\u0131 \u00e7eker. Analistler, getirilerin ger\u00e7ek operasyonel g\u00fc\u00e7ten mi yoksa yaln\u0131zca yetersiz yat\u0131r\u0131mdan m\u0131 kaynakland\u0131\u011f\u0131n\u0131 de\u011ferlendirmek i\u00e7in TAT'yi s\u0131k s\u0131k ROCE ile birlikte inceler.<\/p>\n<h2>S\u0131n\u0131rlamalar ve Pratik \u0130pu\u00e7lar\u0131<\/h2>\n<ul>\n<li><strong>Y\u0131l sonu aktiflerini de\u011fil, ortalama aktifleri kullan\u0131n.<\/strong> Sat\u0131\u015flar t\u00fcm d\u00f6nem boyunca birikirken bilan\u00e7o tek bir anl\u0131k g\u00f6r\u00fcnt\u00fcd\u00fcr. D\u00f6nem ba\u015f\u0131 ve sonundaki aktiflerin ortalamas\u0131n\u0131 almak ikisini daha adil bi\u00e7imde e\u015fle\u015ftirir; mevsimsel i\u015fletmeler i\u00e7in \u00e7eyreklik ortalamalar daha da iyidir.<\/li>\n<li><strong>Oran, aktiflerin ya\u015f\u0131n\u0131 ve kalitesini g\u00f6z ard\u0131 eder.<\/strong> Tamamen amortismana tabi tutulmu\u015f eski ekipmana sahip bir \u015firket, defter de\u011feri d\u00fc\u015f\u00fck oldu\u011fu i\u00e7in yaln\u0131zca y\u00fcksek TAT g\u00f6sterebilir. Aktif taban\u0131n\u0131n nas\u0131l geli\u015fti\u011fini anlamak i\u00e7in bu oran\u0131 <a href=\"https:\/\/wpcalc.com\/tr\/finans\/varlik-amortismani\/\">Aktif Amortisman\u0131 hesaplay\u0131c\u0131s\u0131yla<\/a> birlikte kullanmay\u0131 d\u00fc\u015f\u00fcn\u00fcn.<\/li>\n<li><strong>Br\u00fct sat\u0131\u015flar de\u011fil, net sat\u0131\u015flar.<\/strong> \u0130adeler ve iskontolar d\u00fc\u015f\u00fclm\u00fc\u015f geliri kullan\u0131n; br\u00fct sat\u0131\u015flar\u0131 kullanmak verimlili\u011fi oldu\u011fundan b\u00fcy\u00fck g\u00f6sterir.<\/li>\n<li><strong>Muhasebe s\u00fcslemelerine dikkat edin.<\/strong> Baz\u0131 \u015firketler oran\u0131 ge\u00e7ici olarak y\u00fckseltmek i\u00e7in raporlama tarihinden hemen \u00f6nce aktif satar veya aktifleri yeniden s\u0131n\u0131fland\u0131r\u0131r.<\/li>\n<li><strong>Benzeri benzerle kar\u015f\u0131la\u015ft\u0131r\u0131n.<\/strong> Yaln\u0131zca benzer \u00f6l\u00e7ekte ve i\u015f modeline sahip rakiplerle k\u0131yas yap\u0131n ve tek bir d\u00f6neme g\u00fcvenmek yerine birka\u00e7 y\u0131ll\u0131k e\u011filimi izleyin.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Bir d\u00f6nemin net sat\u0131\u015flar\u0131n\u0131 ve d\u00f6nem ba\u015f\u0131 ile d\u00f6nem sonundaki toplam aktifleri girin; Toplam Aktif Devir H\u0131z\u0131 oran\u0131n\u0131 \u2014 \u015firketin her bir dolarl\u0131k aktif ba\u015f\u0131na ka\u00e7 dolar gelir \u00fcretti\u011fini \u2014 hesaplay\u0131n.<\/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-792","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\/792","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=792"}],"version-history":[{"count":4,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/792\/revisions"}],"predecessor-version":[{"id":3344,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/792\/revisions\/3344"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}