Sanayi işletmelerinde üretim kayıplarının muhasebeleştirilmesi ve bir uygulama
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Dosyalar
Tarih
2013
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Sanayi işletmelerinin üretim faaliyetleri esnasında, üretim miktarını azaltarak miktar dengesini bozan bir takım kayıplar meydana gelmektedir. Bunlar fire, artık, kusurlu mamul ve bozuk mamul şeklinde ortaya çıkan üretim kayıplarıdır. Üretim kayıpları işletmelerin verimliliğini düşürmekte ve üretim maliyetlerini olumsuz yönde etkilemektedir. Bu nedenle kayıpların miktar ve maliyetleri konusunda işletme yönetiminin bilgilendirilmesi ve bunların azaltılması için belli tedbirlerin alınması gerekmektedir. Üretim maliyetlerine yansıyan olumsuzlukların giderilebilmesi için hammadde ya da yarı mamul kayıpları doğru bir şekilde tespit edilerek raporlandırılmalı ve muhasebe hesaplarına kaydedilmelidir. Vergi mevzuatımıza göre sanayi ve ticaret odaları ve diğer ilgili kuruluşlar tarafından belirlenen oranların üzerinde gerçekleşen kayıplar, anormal üretim kayıpları olarak değerlendirilmekte ve gider olarak kabul edilmemektedir. İşletmelerin cezai yaptırımlara maruz kalmamaları için, normal ve anormal üretim kayıplarını doğru tespit ederek muhasebeleştirmeleri gerekmektedir.
During the production process of industrial businesses, some kinds of losses which spoil the production balance by decreasing the production amount occur. These are the production losses emerging as waste, scrap, defect and spoilage. Production losses decrease not only the productivity level of businesses but also have a bad effect on the production costs. Therefore, it is very crucial to inform the bussiness management about the amount and the costs of the losses and to take evident precautions in order to decrease them. In order to eliminate the factors having a bad effect on the production costs, the losses of raw materials and semi-finished materials should be correctly diagnosed and reported and also should be registered in the accounting records. According to our tax legislation, the losses which are actualised over the rates determined by the chambers of trade and industry and other related organizations are considered as the abnormal production losses, but they are not accepted as expenses. In order not to be exposed to administrative sanctions, businesses need to correctly diagnose the normal and abnormal production losses and also recognised them truly.
During the production process of industrial businesses, some kinds of losses which spoil the production balance by decreasing the production amount occur. These are the production losses emerging as waste, scrap, defect and spoilage. Production losses decrease not only the productivity level of businesses but also have a bad effect on the production costs. Therefore, it is very crucial to inform the bussiness management about the amount and the costs of the losses and to take evident precautions in order to decrease them. In order to eliminate the factors having a bad effect on the production costs, the losses of raw materials and semi-finished materials should be correctly diagnosed and reported and also should be registered in the accounting records. According to our tax legislation, the losses which are actualised over the rates determined by the chambers of trade and industry and other related organizations are considered as the abnormal production losses, but they are not accepted as expenses. In order not to be exposed to administrative sanctions, businesses need to correctly diagnose the normal and abnormal production losses and also recognised them truly.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration
