{"id":15365,"date":"2025-07-15T13:34:52","date_gmt":"2025-07-15T13:34:52","guid":{"rendered":"https:\/\/functiontranslator.com\/ciftazalanbakiye\/"},"modified":"2021-02-25T16:25:34","modified_gmt":"2021-02-25T16:25:34","slug":"ddb","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/tr\/ddb\/","title":{"rendered":"\u00c7\u0130FTAZALANBAK\u0130YE"},"content":{"rendered":"

Amortisman Hesaplamalar\u0131nda Kullan\u0131lan Bir Y\u00f6ntem<\/h2>\n

Hem Microsoft Excel hem de Google E-Tablolar, finans ve muhasebe alan\u0131nda s\u0131k\u00e7a ba\u015fvurulan amortisman hesaplamalar\u0131 i\u00e7in \u00e7e\u015fitli fonksiyonlar sunar. Bu fonksiyonlardan biri olan \u00c7ift Azalan Bakiye (DDB) y\u00f6ntemi, sabit varl\u0131klar\u0131n amortisman\u0131n\u0131 h\u0131zl\u0131 bir \u015fekilde hesaplamak i\u00e7in kullan\u0131l\u0131r. Bu yaz\u0131da, DDB fonksiyonunun nas\u0131l kullan\u0131laca\u011f\u0131n\u0131 \u00f6rneklerle a\u00e7\u0131klayaca\u011f\u0131z. <\/p>\n

Fonksiyonun S\u00f6zdizimi ve Kullan\u0131m\u0131<\/h2>\n

DDB fonksiyonunun genel s\u00f6zdizimi \u015fu \u015fekildedir: <\/p>\n

  DDB(maliyet, kurtarma_de\u011feri, \u00f6m\u00fcr, d\u00f6nem, [\u00e7arpan]) <\/code> <\/pre>\n
    \n
  • maliyet<\/strong>: Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyeti.<\/li>\n
  • kurtarma_de\u011feri<\/strong>: Varl\u0131\u011f\u0131n kullan\u0131m \u00f6mr\u00fc sonunda tahmini kalan de\u011feri.<\/li>\n
  • \u00f6m\u00fcr<\/strong>: Varl\u0131\u011f\u0131n kullan\u0131m \u00f6mr\u00fc (genellikle y\u0131llar olarak ifade edilir).<\/li>\n
  • d\u00f6nem<\/strong>: Amortisman\u0131n hesaplanaca\u011f\u0131 d\u00f6nem (y\u0131l, ay gibi).<\/li>\n
  • \u00e7arpan<\/strong> (iste\u011fe ba\u011fl\u0131): Amortisman\u0131n h\u0131zland\u0131r\u0131lmas\u0131 i\u00e7in kullan\u0131lan \u00e7arpan, varsay\u0131lan de\u011feri 2\u2019dir.<\/li>\n<\/ul>\n
    Pratik Uygulamalar<\/h2>\n
     \u0130ki farkl\u0131 senaryoda DDB fonksiyonunun nas\u0131l kullan\u0131labilece\u011fini inceleyelim: <\/p>\n
    1. Yeni Al\u0131nan Ekipman\u0131n \u0130lk Y\u0131l Amortisman\u0131n\u0131n Hesaplanmas\u0131<\/h3>\n
     Diyelim ki 100.000 TL de\u011ferinde bir makine sat\u0131n ald\u0131n\u0131z ve bu makinenin 5 y\u0131ll\u0131k bir kullan\u0131m \u00f6mr\u00fc oldu\u011funu ve kullan\u0131m sonunda 10.000 TL bir kurtarma de\u011ferine sahip olaca\u011f\u0131n\u0131 tahmin ediyorsunuz. \u0130lk y\u0131l i\u00e7in amortisman\u0131 hesaplayal\u0131m. <\/p>\n
      =DDB(100000, 10000, 5, 1) <\/code> <\/pre>\n
     Bu form\u00fcl, makinenin ilk y\u0131l i\u00e7in 36.000 TL amortisman gideri olu\u015fturdu\u011funu g\u00f6sterir. <\/p>\n
    2. \u00c7arpan De\u011fi\u015fkeni \u0130le Amortisman H\u0131zland\u0131rmas\u0131<\/h3>\n
     Ayn\u0131 makine i\u00e7in, e\u011fer daha h\u0131zl\u0131 bir amortisman plan\u0131 istenirse, \u00e7arpan de\u011ferini artt\u0131rmak gerekebilir. \u00c7arpan\u0131 2.5 olarak ayarlayal\u0131m ve ilk y\u0131l amortisman\u0131n\u0131 yeniden hesaplayal\u0131m. <\/p>\n
      =DDB(100000, 10000, 5, 1, 2.5) <\/code> <\/pre>\n
     Artan \u00e7arpan de\u011feri ile ilk y\u0131l i\u00e7in amortisman gideri 45.000 TL olarak hesaplan\u0131r, bu y\u00fcksek oranda amortisman maliyetlerini daha \u00e7abuk kar\u015f\u0131lamaya olanak tan\u0131r. <\/p>\n
    Sonu\u00e7 ve De\u011ferlendirme<\/h2>\n
     DDB fonksiyonu, \u00f6zellikle de\u011fer kayb\u0131 y\u00fcksek olan varl\u0131klar\u0131n ba\u015flang\u0131\u00e7 d\u00f6nemlerinde y\u00fcksek amortisman tutarlar\u0131n\u0131n hesaplanmas\u0131nda \u00e7ok etkilidir. Bu sayede, \u015firketler vergi y\u00fck\u00fcml\u00fcl\u00fcklerini optimize edebilir ve finansal planlamalar\u0131n\u0131 daha etkin bir \u015fekilde yapabilirler. Fonksiyonun pratikte do\u011fru \u015fekilde uygulanmas\u0131 i\u00e7in maliyet, kurtarma de\u011feri, \u00f6m\u00fcr ve \u00e7arpan gibi parametrelerin do\u011fru tahmin edilmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. <\/p>\n","protected":false},"excerpt":{"rendered":"
    Mal\u0131n belirtilen bir s\u00fcre i\u00e7indeki y\u0131pranmas\u0131n\u0131, \u00e7ift azalan bakiye y\u00f6ntemi ya da sizin belirtti\u011finiz ba\u015fka bir y\u00f6ntemi kullanarak verir<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[578],"tags":[],"class_list":["post-15365","post","type-post","status-publish","format-standard","hentry","category-finansal"],"acf":[],"yoast_head":"\nExcel'de DDB (\u00c7\u0130FTAZALANBAK\u0130YE) Fonksiyonu: Nas\u0131l \u00c7al\u0131\u015f\u0131r, Kullan\u0131m \u00d6rnekleri<\/title>\n<meta name=\"description\" content=\"Excel ve Google E-Tablolar'da DDB (\u00c7\u0130FTAZALANBAK\u0130YE) fonksiyonunun detayl\u0131 incelemesi. 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