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Kar planlaması ve maliyet - hacim - kar analizinin yönetim kararlarına etkisi

Authors: Tireci, Ahu Didem;

Kar planlaması ve maliyet - hacim - kar analizinin yönetim kararlarına etkisi

Abstract

Çağdaş yaklaşımlar, işletme bünyesinde finansal analiz tekniklerinin gelişririlmesi ve kullanımını gerekli kılmaktadır. Yöneticiler gelişen teknolojiye, profesyonel yaklaşımlara ve kıt kaynakların uygun kullanımına bağlı olarak, detaylı ve önemli unsurları ortaya çıkaracak yönetim kararlarına yol gösterecek finansal verilere ihtiyaç duymaktadır. Kısa vadede amaç olarak görülen kar, ihtiyaç duyulan finansal verilerin en önemlisidir. Geçmiş verilerin ışığında gelecekte uzun vadeli hedeflerin oluşumunu sağlayacak olan kar ve karı oluşturan unsurlar, süreç içerisinde planlanmalı ve kontrol edilmelidir. Planlı bir yaklaşım kısa, doğru ve akılcı yoldan hedeflenen kara ulaşmayı sağlar. İşletmeler hedefleri doğrultusunda, hasılat ve maliyetlerini içeren tutarlı bütçeler oluşturarak, gelecekteki belirsizlikleri en aza indirmeye gayret ederler.

Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı

Tez (yüksek lisans) - Anadolu Üniversitesi

Kayıt no: 138381

Country
Turkey
Related Organizations
Keywords

Profit analysis, Planning, Başabaş analizi, İşletme, Cost analysis, Karar verme, Volumetric analysis, Profit planning, Decision making, Business Administration, Management

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green