{"id":664,"date":"2026-10-09T11:39:30","date_gmt":"2026-10-09T11:39:30","guid":{"rendered":"https:\/\/www.proit.com.tr\/blog\/?p=664"},"modified":"2026-10-09T11:39:31","modified_gmt":"2026-10-09T11:39:31","slug":"celik-servis-merkezlerinde-maliyet-muhasebesi","status":"publish","type":"post","link":"https:\/\/www.proit.com.tr\/blog\/2026\/10\/09\/celik-servis-merkezlerinde-maliyet-muhasebesi\/","title":{"rendered":"\u00c7elik Servis Merkezlerinde Maliyet Muhasebesi: Ger\u00e7ek \u00dcr\u00fcn Maliyeti Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<style>.proit-steel-guide{display:flow-root}.proit-steel-guide h2{clear:both;padding-top:24px}.proit-steel-guide .proit-steel-image{width:42%;max-width:480px;height:auto;border-radius:8px;margin-bottom:18px}.proit-steel-guide .proit-steel-image-right{float:right;margin-left:24px}.proit-steel-guide .proit-steel-image-left{float:left;margin-right:24px}.proit-steel-guide .table-wrap{overflow:auto;clear:both}.proit-steel-guide table{width:100%;border-collapse:collapse}.proit-steel-guide th,.proit-steel-guide td{padding:9px;border-bottom:1px solid #dce3e9}.proit-steel-guide th{background:#eef3f7}@media(max-width:767px){.proit-steel-guide .proit-steel-image{float:none;display:block;width:100%;max-width:100%;margin:16px 0}.proit-steel-guide table{min-width:560px}}<\/style>\n<div class=\"proit-steel-guide\">\n<h2>Rulo al\u0131\u015f fiyat\u0131, bitmi\u015f \u00fcr\u00fcn maliyetini tek ba\u015f\u0131na g\u00f6stermez<\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"proit-steel-image proit-steel-image-right\" src=\"https:\/\/www.proit.com.tr\/blog\/wp-content\/uploads\/2026\/10\/rulo-deposu.webp\" alt=\"\u00c7elik servis merkezinde rulo deposu\" width=\"1100\" height=\"733\">\n\n<p>Bir \u00e7elik servis merkezinde ayn\u0131 rulodan farkl\u0131 geni\u015fliklerde dilinmi\u015f bantlar veya farkl\u0131 boylarda saclar \u00e7\u0131kabilir. Rulonun al\u0131\u015f fiyat\u0131 ayn\u0131 olsa bile haz\u0131rl\u0131k s\u00fcresi, hat kullan\u0131m\u0131, kesim plan\u0131 ve elde edilen sat\u0131labilir a\u011f\u0131rl\u0131k de\u011fi\u015fir. Bu nedenle yaln\u0131zca al\u0131\u015f fiyat\u0131na bir oran eklemek, sipari\u015fin ger\u00e7ek k\u00e2rl\u0131l\u0131\u011f\u0131n\u0131 anlamak i\u00e7in yeterli olmayabilir.<\/p>\n<p>Maliyet muhasebesinin amac\u0131; sat\u0131n al\u0131nan rulodan sevk edilen \u00fcr\u00fcne kadar malzeme ve i\u015flem giderlerini izlemek, kay\u0131plar\u0131n nedenini g\u00f6rmek ve teklif kararlar\u0131n\u0131 g\u00fcvenilir verilere dayand\u0131rmakt\u0131r. Bunun ba\u015flang\u0131c\u0131, depo ile \u00fcretimin ayn\u0131 rulo ve i\u015f emri kay\u0131tlar\u0131n\u0131 kullanmas\u0131d\u0131r.<\/p>\n<h2>\u00d6nce i\u015f modelini ay\u0131r\u0131n: kendi malzemeniz mi, fason i\u015flem mi?<\/h2>\n<p>Merkezin sat\u0131n ald\u0131\u011f\u0131 rulolarla \u00fcretim yapmas\u0131 ile m\u00fc\u015fteriye ait rulolara dilme veya boy kesme hizmeti vermesi farkl\u0131 maliyet modelleri gerektirir. Kendi malzemenizle \u00fcretimde hammadde maliyetini izlersiniz. M\u00fc\u015fterinin malzemesini i\u015fledi\u011finiz fason i\u015flerde ise kendi sat\u0131n alma maliyetinizmi\u015f gibi rulo bedeli eklemek yerine hizmetin i\u015f\u00e7ilik, makine, sarf ve ilgili giderlerini takip edersiniz.<\/p>\n<p>Fason i\u015flerde de giri\u015f a\u011f\u0131rl\u0131\u011f\u0131, m\u00fc\u015fteriye teslim edilen \u00fcr\u00fcn, kalan kullan\u0131labilir malzeme ve hurda miktar\u0131 kay\u0131t alt\u0131nda olmal\u0131d\u0131r. Hurdan\u0131n kime ait oldu\u011fu ve nas\u0131l de\u011ferlendirilece\u011fi s\u00f6zle\u015fmeyle a\u00e7\u0131k\u00e7a belirlenmelidir.<\/p>\n<h2>Maliyeti olu\u015fturan verileri i\u015f emrine ba\u011flay\u0131n<\/h2>\n<p>Pratikte \u015fu kay\u0131tlar birlikte de\u011ferlendirilmelidir:<\/p>\n<ul>\n<li>Rulo kimli\u011fi, kalite, kal\u0131nl\u0131k, geni\u015flik, parti veya d\u00f6k\u00fcm bilgisi ve tart\u0131m a\u011f\u0131rl\u0131\u011f\u0131.<\/li>\n<li>Sat\u0131n alma bedeli, iskonto ve malzemeyle ili\u015fkilendirilebilen giri\u015f giderleri.<\/li>\n<li>Hat haz\u0131rl\u0131k s\u00fcresi, \u00e7al\u0131\u015fma s\u00fcresi ve do\u011frudan i\u015f\u00e7ilik.<\/li>\n<li>Enerji, sarf malzemesi, b\u0131\u00e7ak kullan\u0131m\u0131 ve ilgili \u00fcretim giderleri.<\/li>\n<li>Sat\u0131labilir \u00e7\u0131kt\u0131, yeniden kullan\u0131labilir kalan par\u00e7a ve hurda a\u011f\u0131rl\u0131klar\u0131.<\/li>\n<\/ul>\n<p>Kilogram ve ton birimlerinin kar\u0131\u015ft\u0131r\u0131lmamas\u0131, ambalaj ve dara bilgilerinin tutarl\u0131 tutulmas\u0131 \u00f6nemlidir. Teorik a\u011f\u0131rl\u0131kla tart\u0131m a\u011f\u0131rl\u0131\u011f\u0131 aras\u0131nda fark varsa bu fark\u0131n nas\u0131l ele al\u0131naca\u011f\u0131 da \u015firketin kay\u0131t d\u00fczeninde tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p>Finansal raporlama a\u00e7\u0131s\u0131ndan uygulanacak \u00e7er\u00e7eve ayr\u0131ca de\u011ferlendirilmelidir. IAS 2, stok maliyetini sat\u0131n alma, d\u00f6n\u00fc\u015ft\u00fcrme ve stokun mevcut konumuna ve durumuna getirilmesine ili\u015fkin maliyetler \u00fczerinden ele al\u0131r. Bu yaz\u0131daki operasyonel \u00f6neriler, her i\u015fletmeye ayn\u0131 muhasebe veya vergi uygulamas\u0131n\u0131 dayatmaz. <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-2-inventories\/\">Kaynak: IFRS \u2014 IAS 2 Inventories<\/a><\/p>\n<h2>Dilme ve boy kesme i\u00e7in gider da\u011f\u0131t\u0131m\u0131n\u0131 ayr\u0131 de\u011ferlendirin<\/h2>\n<img decoding=\"async\" class=\"proit-steel-image proit-steel-image-left\" src=\"https:\/\/www.proit.com.tr\/blog\/wp-content\/uploads\/2026\/10\/dilme-hatti.webp\" alt=\"\u00c7elik servis merkezinde dilme hatt\u0131\" width=\"1100\" height=\"733\" loading=\"lazy\">\n\n<p>Bir dilme sipari\u015finde bant say\u0131s\u0131 ve b\u0131\u00e7ak d\u00fczeninin haz\u0131rlanmas\u0131 \u00f6nemli olabilir. Boy kesmede ise levha \u00f6l\u00e7\u00fcleri, do\u011frultma ihtiyac\u0131, hat h\u0131z\u0131 ve paketleme d\u00fczeni farkl\u0131 s\u00fcreler olu\u015fturabilir. Ayn\u0131 tonajdaki iki sipari\u015f ayn\u0131 miktarda kaynak t\u00fcketmeyebilir.<\/p>\n<p>Bu nedenle haz\u0131rl\u0131k s\u00fcresini, \u00e7al\u0131\u015fma s\u00fcresini ve malzeme miktar\u0131n\u0131 ayr\u0131 izlemek yararl\u0131d\u0131r. Makine s\u00fcresiyle ili\u015fkili giderler i\u00e7in makine dakikas\u0131, malzeme hareketiyle ili\u015fkili giderler i\u00e7in i\u015flenen a\u011f\u0131rl\u0131k gibi gerek\u00e7eli da\u011f\u0131t\u0131m anahtarlar\u0131 se\u00e7ilebilir. Anahtar\u0131n neden uygun oldu\u011fu ve d\u00f6nemler aras\u0131nda nas\u0131l uygulanaca\u011f\u0131 kay\u0131t alt\u0131na al\u0131nmal\u0131d\u0131r.<\/p>\n<p>Makine saat \u00fccretinin enerji ve bak\u0131m i\u00e7erip i\u00e7ermedi\u011fini de a\u00e7\u0131k\u00e7a belirleyin. Bu giderleri hem saat \u00fccretine hem ayr\u0131 maliyet kalemine eklemek maliyeti iki kez hesaplaman\u0131za yol a\u00e7ar.<\/p>\n<img decoding=\"async\" class=\"proit-steel-image proit-steel-image-right\" src=\"https:\/\/www.proit.com.tr\/blog\/wp-content\/uploads\/2026\/10\/boy-kesme-hatti.webp\" alt=\"\u00c7elik servis merkezinde boy kesme hatt\u0131\" width=\"1100\" height=\"733\" loading=\"lazy\">\n\n<p>TMS 2 kapsam\u0131nda sabit \u00fcretim giderlerinin da\u011f\u0131t\u0131m\u0131nda normal kapasite esas al\u0131n\u0131r; d\u00fc\u015f\u00fck \u00fcretim nedeniyle da\u011f\u0131t\u0131lmayan giderler stoklara y\u00fcklenmez. Normalin \u00fczerindeki \u00fcretim kay\u0131plar\u0131 da ayr\u0131ca de\u011ferlendirilir. Uygulanacak politika, i\u015fletmenin raporlama \u00e7er\u00e7evesiyle birlikte belirlenmelidir. <a href=\"https:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TMS\/TMS_2020\/TMS%202.pdf\">Kaynak: KGK \u2014 TMS 2, paragraflar 13 ve 16<\/a><\/p>\n<h2>Fire, hurda ve kullan\u0131labilir kalan malzemeyi kar\u0131\u015ft\u0131rmay\u0131n<\/h2>\n<img decoding=\"async\" class=\"proit-steel-image proit-steel-image-left\" src=\"https:\/\/www.proit.com.tr\/blog\/wp-content\/uploads\/2026\/10\/hurda-tartimi.webp\" alt=\"\u00c7elik servis merkezinde hurda tart\u0131m\u0131\" width=\"1100\" height=\"733\" loading=\"lazy\">\n\n<p>Kesim sonras\u0131 ana \u00fcr\u00fcn d\u0131\u015f\u0131nda kalan her a\u011f\u0131rl\u0131k ayn\u0131 anlama gelmez. Kenar kesme hurdas\u0131 sat\u0131labilir bir geri kazan\u0131m de\u011feri ta\u015f\u0131yabilir. Kalan bir rulo veya uygun \u00f6l\u00e7\u00fcdeki par\u00e7a sonraki sipari\u015fte kullan\u0131labilir. Hatal\u0131 kesimden kaynaklanan kay\u0131p ise ayr\u0131ca incelenmelidir.<\/p>\n<p>\u0130\u015f emri kapan\u0131\u015f\u0131nda giri\u015f a\u011f\u0131rl\u0131\u011f\u0131n\u0131; sat\u0131labilir \u00fcr\u00fcn, kullan\u0131labilir kalan malzeme, hurda ve di\u011fer kay\u0131plarla kar\u015f\u0131la\u015ft\u0131r\u0131n. A\u00e7\u0131klanamayan farklar\u0131 do\u011frudan \u201cfire\u201d olarak kapatmak yerine tart\u0131m, kay\u0131t ve \u00fcretim nedenlerini ara\u015ft\u0131r\u0131n.<\/p>\n<h2>\u00d6rnek: 10 ton rulodan kilogram ba\u015f\u0131na maliyet hesab\u0131<\/h2>\n<p>A\u015fa\u011f\u0131daki rakamlar yaln\u0131zca hesap y\u00f6ntemini g\u00f6stermek i\u00e7in varsay\u0131lm\u0131\u015ft\u0131r; g\u00fcncel \u00e7elik fiyat\u0131 veya ticari teklif de\u011fildir. \u00d6rnekte tek ana \u00fcr\u00fcn, 300 kg normal s\u00fcre\u00e7 hurdas\u0131 ve ba\u015fka kalan malzeme bulunmad\u0131\u011f\u0131 kabul edilmi\u015ftir. Tutarlar KDV hari\u00e7tir.<\/p>\n<div class=\"table-wrap\"><table>\n<thead>\n<tr>\n<th>Kalem<\/th>\n<th>Hesap<\/th>\n<th align=\"right\">Tutar<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>Hammadde<\/td>\n<td>10.000 kg \u00d7 30 TL\/kg<\/td>\n<td align=\"right\">300.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Malzemeye ili\u015fkin giri\u015f nakliyesi<\/td>\n<td>Varsay\u0131m<\/td>\n<td align=\"right\">10.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Do\u011frudan i\u015flem giderleri<\/td>\n<td>\u0130\u015f\u00e7ilik ve i\u015flem giderleri<\/td>\n<td align=\"right\">20.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Da\u011f\u0131t\u0131lan genel \u00fcretim gideri<\/td>\n<td>Do\u011frudan giderlerle m\u00fckerrer de\u011fildir<\/td>\n<td align=\"right\">10.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Toplam \u00fcretim maliyeti<\/td>\n<td><\/td>\n<td align=\"right\">340.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Hurdan\u0131n net geri kazan\u0131m de\u011feri<\/td>\n<td>300 kg \u00d7 10 TL\/kg<\/td>\n<td align=\"right\">3.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Ana \u00fcr\u00fcne kalan maliyet<\/td>\n<td>340.000 \u2212 3.000<\/td>\n<td align=\"right\">337.000 TL<\/td>\n<\/tr>\n<tr>\n<td>Sat\u0131labilir \u00fcr\u00fcn<\/td>\n<td>10.000 \u2212 300<\/td>\n<td align=\"right\">9.700 kg<\/td>\n<\/tr>\n<tr>\n<td>Ana \u00fcr\u00fcn\u00fcn birim maliyeti<\/td>\n<td>337.000 \u00f7 9.700<\/td>\n<td align=\"right\"><strong>Yakla\u015f\u0131k 34,74 TL\/kg<\/strong><\/td>\n<\/tr>\n<\/tbody><\/table><\/div>\n<p>Bu \u00f6rnekte sat\u0131labilir \u00fcr\u00fcn verimi %97&#39;dir. Al\u0131\u015f fiyat\u0131n\u0131n 30 TL\/kg olmas\u0131, bitmi\u015f \u00fcr\u00fcn\u00fcn de ayn\u0131 maliyetle elde edildi\u011fi anlam\u0131na gelmez.<\/p>\n<p>Hurda i\u00e7in 10 TL\/kg, varsa sat\u0131\u015fa ili\u015fkin giderler d\u00fc\u015f\u00fcld\u00fckten sonraki varsay\u0131msal de\u011ferdir. \u00d6rnek, \u00f6nemsiz yan \u00fcr\u00fcn de\u011ferinin ana \u00fcr\u00fcn maliyetinden d\u00fc\u015f\u00fcld\u00fc\u011f\u00fc sadele\u015ftirilmi\u015f bir politika kullan\u0131r. TMS 2 bu yakla\u015f\u0131m\u0131 \u00f6nemsiz yan \u00fcr\u00fcnler i\u00e7in a\u00e7\u0131klar; \u00f6nemli tutarl\u0131 veya farkl\u0131 nitelikteki \u00e7\u0131kt\u0131larda ayn\u0131 yakla\u015f\u0131m otomatik uygulanmamal\u0131d\u0131r. <a href=\"https:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TMS\/TMS_2020\/TMS%202.pdf\">Kaynak: KGK \u2014 TMS 2, paragraf 14<\/a><\/p>\n<p>Bir i\u015f emrinden farkl\u0131 ticari \u00fcr\u00fcnler \u00e7\u0131kt\u0131\u011f\u0131nda maliyetlerin \u00fcr\u00fcnler aras\u0131nda nas\u0131l payla\u015f\u0131laca\u011f\u0131 ayr\u0131ca belirlenmelidir. Her durumda yaln\u0131zca kilogram oran\u0131yla da\u011f\u0131t\u0131m yapmak yerine \u00fcr\u00fcnlerin niteli\u011fine uygun, tutarl\u0131 bir y\u00f6ntem se\u00e7ilmelidir.<\/p>\n<h2>\u00dcr\u00fcn maliyeti ile teklif fiyat\u0131n\u0131 birlikte, ayr\u0131 g\u00f6stergelerle izleyin<\/h2>\n<p>\u00dcretim maliyeti hesab\u0131, teklif de\u011ferlendirmesinin \u00f6nemli bir par\u00e7as\u0131d\u0131r. Ancak sat\u0131\u015f, teslimat, tahsilat vadesi ve finansman gibi unsurlar da sipari\u015fin i\u015fletmeye katk\u0131s\u0131n\u0131 etkileyebilir. Bu unsurlar\u0131 y\u00f6netim raporunda g\u00f6rmek, hepsini otomatik olarak stok maliyetine eklemek anlam\u0131na gelmez.<\/p>\n<p>\u00c7elik fiyatlar\u0131 de\u011fi\u015fti\u011finde mevcut stokun kay\u0131tl\u0131 maliyetiyle yeni al\u0131m\u0131n yerine koyma maliyeti farkl\u0131la\u015fabilir. Teklif ekran\u0131nda bu iki g\u00f6stergeyi ay\u0131rt etmek, fiyatlama kararlar\u0131n\u0131n nedenini daha g\u00f6r\u00fcn\u00fcr hale getirir.<\/p>\n<h2>ERP ile do\u011fru maliyet i\u00e7in \u00f6nce do\u011fru saha kayd\u0131 gerekir<\/h2>\n<img decoding=\"async\" class=\"proit-steel-image proit-steel-image-right\" src=\"https:\/\/www.proit.com.tr\/blog\/wp-content\/uploads\/2026\/10\/maliyet-analizi.webp\" alt=\"\u00c7elik servis merkezinde \u00fcretim ve maliyet analizi\" width=\"1100\" height=\"733\" loading=\"lazy\">\n\n<p>ERP, eksik veya hatal\u0131 veriyi kendili\u011finden d\u00fczeltmez. \u0130\u015f emirlerinin zaman\u0131nda a\u00e7\u0131lmas\u0131, kullan\u0131lan rulonun do\u011fru se\u00e7ilmesi, i\u015flem s\u00fcrelerinin kaydedilmesi ve \u00e7\u0131kt\u0131lar\u0131n tart\u0131mla do\u011frulanmas\u0131 gerekir. Ay sonunda kapanmam\u0131\u015f i\u015fler, yar\u0131 mamuller, hurda kay\u0131tlar\u0131 ve gider da\u011f\u0131t\u0131mlar\u0131 birlikte kontrol edilmelidir.<\/p>\n<p>Mikro&#39;nun resmi \u00e7\u00f6z\u00fcm a\u00e7\u0131klamalar\u0131nda temel \u00fcretim y\u00f6netimi i\u00e7in sarfiyat, i\u015f emirleri ve maliyet de\u011ferlendirmeleri; ileri \u00fcretim y\u00f6netimi i\u00e7in fiili maliyetlendirme yer al\u0131r. Kullan\u0131lacak \u00f6zellikler se\u00e7ilen \u00fcr\u00fcn, mod\u00fcl, s\u00fcr\u00fcm ve kurulum kapsam\u0131na g\u00f6re do\u011frulanmal\u0131d\u0131r. <a href=\"https:\/\/www.mikro.com.tr\/isletme-yonetimi-cozumleri\/\">Kaynak: Mikro \u2014 \u0130\u015fletme Y\u00f6netimi \u00c7\u00f6z\u00fcmleri<\/a><\/p>\n<p>PROIT ile rulo takibi, i\u015f emri kay\u0131tlar\u0131, fire ve hurda nedenleri ile y\u00f6netim raporlar\u0131n\u0131 birlikte de\u011ferlendirebilirsiniz. Ama\u00e7, sahadaki i\u015flem ile muhasebe kayd\u0131 aras\u0131nda izlenebilir bir ba\u011f kurmakt\u0131r.<\/p>\n<p><strong>\u00c7elik servis merkezinizin maliyet takibini de\u011ferlendirmek i\u00e7in <a href=\"https:\/\/www.proit.com.tr\/iletisim.php\">PROIT ile ileti\u015fime ge\u00e7in<\/a>.<\/strong><\/p>\n<div style=\"clear:both\"><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rulo al\u0131\u015f fiyat\u0131, bitmi\u015f \u00fcr\u00fcn maliyetini tek ba\u015f\u0131na g\u00f6stermez Bir \u00e7elik servis merkezinde ayn\u0131 rulodan farkl\u0131 geni\u015fliklerde dilinmi\u015f bantlar veya farkl\u0131 boylarda saclar \u00e7\u0131kabilir. Rulonun al\u0131\u015f fiyat\u0131 ayn\u0131 olsa bile haz\u0131rl\u0131k s\u00fcresi, hat kullan\u0131m\u0131, kesim plan\u0131 ve elde edilen sat\u0131labilir a\u011f\u0131rl\u0131k de\u011fi\u015fir. Bu nedenle yaln\u0131zca al\u0131\u015f fiyat\u0131na bir oran eklemek, sipari\u015fin ger\u00e7ek k\u00e2rl\u0131l\u0131\u011f\u0131n\u0131 anlamak i\u00e7in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[],"class_list":["post-664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mikro-erp"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c7elik Servis Merkezlerinde Maliyet Muhasebesi | PROIT<\/title>\n<meta name=\"description\" content=\"\u00c7elik servis merkezlerinde rulo, dilme ve boy kesme maliyetleri nas\u0131l hesaplan\u0131r? 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