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"<"$(4ma3( "$,FOזQU0 ( "$i:L>~W ?zp7 X"$Ñx7r_đE "$88$ӮA)? $"$)M_caoz ."$]1->=s+ &7"$j=u7#[R( Q@"$2gK LK"$cT;aL!L T$"$fÒ?s ^"$_*b^I*t g 0AA@3ʚ;ʚ;g4?d?dz[ 0~ppp@ <4dddd@ 0|uJ 80___PPT10 pp?  %RNEKLER nce, eilim yzdeleri tekniinin bilano ve gelir tablosunun btnnde uygulan1_1 ve aralar1nda ili_ki kurulabilecek kalemlerin eilimlerinin kar_1la_t1r1lmas1 rneklenmeye al1_1lm1_, daha sonra sadece aralar1nda ili_ki kurulabilecek kalemlerin ilk rnekten farkl1 eilimlerine kar1_1k rnekler verilmi_tir. 1. Eilim Yzdeleri ile 0fade Olunmu_ Bilanolar ve Gelir Tablolar1 "FC (rnek i_letmenin 1990-1994 y1llar1na ait bilanolar1 ve gelir tablolar1 nce mutlak rakamlar olarak verilmi_. Daha sonra 1990 y1l1 bilanosu ve gelir tablosu baz y1l kabul edilerek kalemlerin dier y1ldaki eilim yzdeleri hesaplanm1_ ve bu eilim yzdeleriyle ifade olunmu_ 1990-1994 bilanolar1 ile gelir tablolar1 tanzim edilmi_tir. Haz1rlanm1_ bu tablolardan yararlanarak daha nce aralar1ndaki ili_kiler teorik olarak i_lenmi_ kalemlerin burada eilimleri rnee dayal1 olarak incelenmi_tir. P>a.Stoklar-Net Sat1_lar 0li_kisi ( Rb. Ticari Alacaklar-Net Sat1_lar 0li_kisi**$ Dc. Stoklar-Ticari Borlar 0li_kisi##$ Pd. Dnen Varl1klar-Net Sat1_lar 0li_kisi))$ re. Dnen Varl1klar K1sa Vadeli Yabanc1 Kaynaklar 0li_kisi::  \f. Maddi Duran Varl1klar-Net Sat1_lar 0li_kisi//  \g. Maddi Duran Varl1klar-z Kaynaklar 0li_kisi// dh. Yabanc1 Kaynaklar Toplam1 z Kaynaklar 0li_kisi33 ^i. Brt Sat1_ Kr1- Faaliyet Giderleri 0li_kisi00 &2. Kar1_1k rnekler(Za. Stoklar-Net Sat1_lar 0li_kisine Bir rnek *--`b. Dnen Varl1klar- K V Y K 0li_kisine Bir rnek11 |c. Yabanc1 Kaynaklar Toplam1-z Kaynaklar 0li_kisine Bir rnek?? t  ` 33` Sf3f` 33g` f` www3PP` ZXdbmo` \ғ3y`Ӣ` 3f3ff` 3f3FKf` hk]wwwfܹ` ff>>\`Y{ff` R>&- {p_/̴>?" dd@,|?" dd@   " @ ` n?" dd@   @@``PR    @ ` ` p>>K0 ~(    6J  `} J r>As1l ba_l1k stili iin t1klat1n    0DJ  ` J As1l metin stillerini dzenlemek iin t1klat1n 0kinci dzey nc dzey Drdnc dzey Be_inci dzey/   f  0J ^ ` J >*  0J ^  J @*  0J ^ ` J @*b  <޽h @ ?"  Sf3f80___PPT10.hk0 $Varsay1lan Tasar1m K0  :(  r  S 4) `}  )   S I)M ` ) "P@08XH  0޽h ? 33___PPT10i.hk0*+D=' = @B + K0 PH(    S ),T  J   S  ) ` ) "p`PpH  0޽h ? Sf3f___PPT10i.hkPt+D=' = @B +o K0 nf`(  r  S ) `j  )  0 NA L? ?<*  L )  0) dY JSat1_lar1n daha h1zl1 bir _ekilde artmas1 stoklar1n hemen sat1labildii anlam1na gelir. Bu da, stoklara balanan fonlar1n i_letmeye zaman1nda geri dnp, yeni yeni faaliyetlere kat1larak i_letme krl1l11na ve likit yap1s1na olumlu katk1da bulunduunu ifade eder.   H  0޽h ? Sf3f___PPT10i.ik`J+D=' = @B + K0  (   x  c $) `}  )   0 TA P? ?  P )@  0`)9 7, Ticari alacaklar1n art1_ h1z1 net sat1_lar1nkinin olduka zerindedir. Bu durumda kredili sat1_larda m_terilere uzun vade tan1nd11 ya da alacaklar1n tahsil kabiliyetinin iyi olmad11 akla gelir. @H  0޽h ? Sf3f___PPT10i.ikIm+D=' = @B +5 K0 4,,(  ,~ , s *P `}    ,0 TA V? ?  V ^ , 0  Genel olarak her iki kalemde art1_ eilimi gsterirken, stoklar1n art1_1 ticari borlar1n zerinde olmu_tur. Stoklar1 olu_turan unsurlar1n kredi ile al1_1ndan doan bortan daha az olu_u, borlar1n denebildii anlam1na gelir. H , 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0 40(  4~ 4 s * `}    40 TA X? ?  X  4 0  j80ki kalemde art1_ eilimi gstermi_, fakat net sat1_lar daha h1zl1 artm1_t1r. Bu durum dnen varl1klar1n sat1_lara katk1s1n1n iyi olduu ve dn_m sayesinde i_letmenin kendi fonlar1yla faaliyetini srdrerek, d1_ kaynaktan fon salama durumuna pek d_meyecei anlam1na gelir. H 4 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0 < (  <~ < s *1 `}    < 02  ZHer iki kalemde de istikrarl1 bir art1_ sz konusudur; K V Y K daki eilim dnen varl1klara ok yak1nd1r. K V Y K 1n dnen varl1klar1n alt1nda, fakat ona yak1n bir dei_im gstermesi dnen varl1klar1n lehine yorumlanacak bir durum deildir. m,A0 <0 TA \? ?M  \ H < 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0 D(  D~ D s *E `}    D 0F  T0ki kalemde de art1_ eilimi vard1r; Fakat net sat1_lar maddi duran varl1klar1 ok zerinde seyretmektedir. Bu durum maddi duran varl1klar1n i_letme faaliyetlerine iyi kat1ld11, yani tam kapasiteyle al1_t1r1ld1klar1n1 ve retilenin de sat1labildii anlam1na gelir.  D0 TA ^? ?)  ^ H D 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B +  K0  PT(  T~ T s *X `}   6 T 0HY  Her 0ki kalemde de art1_ eilimi gstermi_tir. Ancak z kaynaklar1n art1_ h1z1 maddi duran varl1klar1n ok stndedir. Bu durum z kaynaklar1n maddi duran varl1klar1n finansman1na yeti_tiini ifade eder.  T0 TA `? ?L  ` H T 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0  p\(  \~ \ s *  `}   > \ 0h  Her 0ki kalemde de devaml1 bir art1_ grlmektedir. Son y1l hari z kaynaklardaki art1_ k1sa ve uzun vadeli yabanc1 kaynaklardaki art1_ zerinde olmu_tur. Bu durum her ne kadar finansman kaynaklar1 iinde z kaynaklar1n yabanc1 kaynaklara gre fazla olduu izlenimini yarat1yorsa da, mutlak rakamlar bunun tam aksini gstermektedir. SR \0 TA b? ?  b H \ 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0  d(  d~ d s *hk `}   > d 0 + Her 0ki kalemde de art1_ eilimi grlmektedir. Fakat ilk iki y1lda faaliyet giderleri brt sat1_ kr1 art1_1n1n zerindeyken, son iki y1lda brt sat1_ kr1ndaki art1_ faaliyet giderlerindeki art1_1 gemi_tir.  d0 TA d? ?L}  d H d 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0 tN(  t~ t s *'g   r t S ̋j'g   n t 0 T, rnekte her iki kalemde art1_ eilimi gstermektedir. Fakat net sat1_lar1n art1_1 hem stoklara gre daha yava_t1r hem de onun alt1ndad1r. Bu i_letmenin elde fazla stok bulundurduu ve bunu sat1_lar1yla eritemedii anlam1na gelir.  t0 TA f? ?M)  f H t 0޽h ? Sf3f___PPT10i.ikIm+D=' = @B + K0 (  ~  s *0y'g   x  c $Ȁj'g     0П T, :Her iki kalemde art1_ eilimi gsterirken, K V Y K 1n 1991 den itibaren daha h1zl1 bir art1_a sahip olduu gzlenmektedir. Byle bir durum, dnen varl1klar1n k1sa vadeli borlar1 demeye yetmeyecei ve dolay1s1yla i_letmenin yeni yeni borlanmalara giderek borlar1 deme abas1na girecei, fakat bununda bu olumsuz durumu daha da ktye gtrecei anlam1na gelir. uu3@ 0 TA h? ?<ty?  h H  0޽h ? Sf3f___PPT10i.ikIm+D=' = @B +m K0 ld (  ~  s *'g   x  c $tj'g     0 T,i z kaynaklar kalemi art1_ eilimi gsterirken yabanc1 kaynaklar toplam1n1n genelde az1l1_ eilimine sahip olduu grlmektedir. Bu, i_letme aktiflerinin daha ok z kaynaklarla finanse edildii, z kaynaklar1n alacakl1lar iin bir gvence olu_turduu ve dolay1s1yla i_letmenin mali durumunun iyi olduu anlam1na gelir. DD 0 TA j? ?<ty?  j H  0޽h ? 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