{"id":219,"date":"2022-03-13T13:05:54","date_gmt":"2022-03-13T10:05:54","guid":{"rendered":"http:\/\/www.vespafiz.com\/?p=219"},"modified":"2022-03-13T13:22:14","modified_gmt":"2022-03-13T10:22:14","slug":"yatirim-tutari-ve-nakit-akimlarinin-ongorulmesi","status":"publish","type":"post","link":"http:\/\/www.vespafiz.com\/index.php\/2022\/03\/13\/yatirim-tutari-ve-nakit-akimlarinin-ongorulmesi\/","title":{"rendered":"YATIRIM TUTARI ve NAK\u0130T AKIMLARININ \u00d6NG\u00d6R\u00dcLMES\u0130"},"content":{"rendered":"\n

<<< \u00d6NCEK\u0130 SAYFA<\/a><\/p>\n\n\n\n

Fiziki anlamda gerekli detaya eri\u015fip \u015fekillenmi\u015f, ger\u00e7ekle\u015fme s\u00fcrecinin zamanlamas\u0131 yap\u0131lm\u0131\u015f, ger\u00e7ekle\u015ftirdi\u011finde \u00e7al\u0131\u015fabilece\u011fi \u015fartlar\u0131\/ko\u015fullar\u0131 ortaya konulmu\u015f, yat\u0131r\u0131m ve i\u015fletme durumuna g\u00f6re yat\u0131r\u0131m se\u00e7enekleri olu\u015fturulmu\u015f ve b\u00fct\u00fcn bunlar\u0131n \u00f6ng\u00f6r\u00fclen maliyetleri ile olas\u0131 getirileri art\u0131k bu a\u015famada birlikte \u00f6n\u00fcm\u00fczde durmaktad\u0131r.\u00a0 S\u0131ra be \u00f6ng\u00f6r\u00fclerin hangi kaynaklarla ger\u00e7ekle\u015fece\u011finin ve beklenen getirilerle bor\u00e7lanma olanaklar\u0131n\u0131n, mevzuat, \u00f6zellikle vergi yasalar\u0131 ve te\u015fvik d\u00fczenlemeleri, i\u015f programlar\u0131, ilgili tebli\u011f ve y\u00f6netmelikler ile finansman kaynaklar\u0131n\u0131n s\u0131n\u0131rlad\u0131\u011f\u0131 \u00e7er\u00e7evede belirlenmesine gelmi\u015ftir.<\/a><\/p>\n\n\n\n

Yat\u0131r\u0131m tutar\u0131n\u0131n ve yat\u0131r\u0131m\u0131n finansman \u015feklinin g\u00f6sterildi\u011fi tabloya finansman tablosu ad\u0131 verilir.<\/p>\n\n\n\n

<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a> <\/a><\/h3>\n\n\n\n

F\u0130NANSMAN TABLOSUNUN OLU\u015eTURULMASI<\/h3>\n\n\n\n

Finansman tablosu iki b\u00f6l\u00fcmden olu<\/a>\u015fur. Birinci b\u00f6l\u00fcm yat\u0131r\u0131m i\u00e7in gerekli paran\u0131n miktar\u0131n\u0131 (finansman ihtiyac<\/em>\u0131<\/em>),<\/em> ikinci b\u00f6l\u00fcm de bu paran\u0131n hangi kaynaktan (finansman kaynaklar<\/em>\u0131<\/em>) <\/em>kar\u015f\u0131lanaca\u011f\u0131 g\u00f6sterir.<\/p>\n\n\n\n

Yat\u0131r\u0131m i\u00e7in gerekli olan sabit tesis yat\u0131r\u0131m\u0131 teknik uzman taraf\u0131ndan verilen yat\u0131r\u0131m\u0131n y\u0131llara da\u011f\u0131l\u0131m tablosundan al\u0131narak gerekli zaman plan\u0131na (faaliyet plan<\/em>\u0131<\/em>, <\/em>termin plan<\/em>\u0131<\/em>)<\/em> g\u00f6re finansman tablosuna yerle\u015ftirilir. Yat\u0131r\u0131m s\u00fcresi bir-iki y\u0131l\u0131 a\u015f\u0131yor ise ileriye y\u00f6nelik i\u00e7 yat\u0131r\u0131mlarda gerekli fiyat art\u0131\u015flar\u0131, d\u0131\u015f yat\u0131r\u0131mlarda kur farklar\u0131 hesaplan\u0131p ayr\u0131ca g\u00f6sterilir. Varsa yat\u0131r\u0131m d\u00f6nemi finansman giderleri de il\u00e2ve edilerek sabit yat\u0131r\u0131m toplam\u0131 bulunur. Bu toplama, yat\u0131r\u0131m\u0131n \u00fcretime ba\u015flayabilmesi i\u00e7in gerekli i\u015fletme sermayesi ihtiyac\u0131 ve yat\u0131r\u0131m d\u00f6neminde harcanacak KDV tutar\u0131n\u0131n tespit edilip eklenmesi ile gerekli finansman ihtiyac\u0131 bulunur.<\/p>\n\n\n\n

Yat\u0131r\u0131m\u0131n finansman kaynaklar\u0131 d\u00fczenlenirken bu finansman ihtiyac\u0131n\u0131n kar\u015f\u0131lanmas\u0131n\u0131 sa\u011flayacak \u00f6z kaynak\/yabanc\u0131 kaynak oran\u0131 \u00e7er\u00e7evesinde belirlenmi\u015f bir gerekli kaynaklar\u0131n gerekli zamanlarda konulmas\u0131 ile sa\u011flan\u0131r.<\/p>\n\n\n\n

NAK\u0130T AKIMLARININ HESAPLANMASI >>><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

<<< \u00d6NCEK\u0130 SAYFA Fiziki anlamda gerekli detaya eri\u015fip \u015fekillenmi\u015f, ger\u00e7ekle\u015fme s\u00fcrecinin zamanlamas\u0131 yap\u0131lm\u0131\u015f, ger\u00e7ekle\u015ftirdi\u011finde \u00e7al\u0131\u015fabilece\u011fi \u015fartlar\u0131\/ko\u015fullar\u0131 ortaya konulmu\u015f, yat\u0131r\u0131m ve i\u015fletme durumuna g\u00f6re yat\u0131r\u0131m se\u00e7enekleri olu\u015fturulmu\u015f ve b\u00fct\u00fcn bunlar\u0131n \u00f6ng\u00f6r\u00fclen maliyetleri ile olas\u0131 getirileri art\u0131k bu a\u015famada birlikte \u00f6n\u00fcm\u00fczde durmaktad\u0131r.\u00a0 S\u0131ra be \u00f6ng\u00f6r\u00fclerin hangi kaynaklarla ger\u00e7ekle\u015fece\u011finin ve beklenen getirilerle bor\u00e7lanma olanaklar\u0131n\u0131n, mevzuat, \u00f6zellikle vergi yasalar\u0131…Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts\/219"}],"collection":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/comments?post=219"}],"version-history":[{"count":4,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts\/219\/revisions"}],"predecessor-version":[{"id":266,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/posts\/219\/revisions\/266"}],"wp:attachment":[{"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/media?parent=219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/categories?post=219"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.vespafiz.com\/index.php\/wp-json\/wp\/v2\/tags?post=219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}