{"id":15667,"date":"2025-07-15T13:34:53","date_gmt":"2025-07-15T13:34:53","guid":{"rendered":"https:\/\/functiontranslator.com\/yat\/"},"modified":"2021-02-25T16:37:17","modified_gmt":"2021-02-25T16:37:17","slug":"syd","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/tr\/syd\/","title":{"rendered":"YAT"},"content":{"rendered":"

Microsoft Excel ve Google Sheets’te, genellikle amortisman hesaplamalar\u0131 i\u00e7in kullan\u0131lan “#SYD” veya “YAT” (Y\u0131ll\u0131k Azalan Terimler) fonksiyonu, amortisman miktar\u0131n\u0131 hesaplamak \u00fczere tasarlanm\u0131\u015ft\u0131r. Bu fonksiyon, sabit mali de\u011feri olan bir varl\u0131\u011f\u0131n amortisman\u0131n\u0131 y\u0131llara g\u00f6re azalan miktarlarla hesaplar. Bu yaz\u0131m\u0131zda, YAT fonksiyonunun nas\u0131l kullan\u0131laca\u011f\u0131na dair detayl\u0131 bilgiler ve uygulamal\u0131 \u00f6rnekler sunaca\u011f\u0131z.<\/p>\n

YAT Fonksiyonunun S\u00f6zdizimi<\/h2>\n

YAT fonksiyonunun genel s\u00f6zdizimi a\u015fa\u011f\u0131daki gibidir:<\/p>\n

=YAT(ba\u015flang\u0131\u00e7_de\u011feri, hurda_de\u011feri, \u00f6m\u00fcr, d\u00f6nem)<\/code><\/pre>\n
    \n
  • ba\u015flang\u0131\u00e7_de\u011feri<\/strong>: Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7ta sahip oldu\u011fu mali de\u011fer.<\/li>\n
  • hurda_de\u011feri<\/strong>: Varl\u0131\u011f\u0131n kullan\u0131m \u00f6mr\u00fcn\u00fcn sonunda kalacak de\u011fer.<\/li>\n
  • \u00f6m\u00fcr<\/strong>: Varl\u0131\u011f\u0131n ekonomik kullan\u0131m \u00f6mr\u00fc (y\u0131llar cinsinden).<\/li>\n
  • d\u00f6nem<\/strong>: Amortisman\u0131n hesaplanaca\u011f\u0131 y\u0131l.<\/li>\n<\/ul>\n
    \u00d6rnek: Ba\u015flang\u0131\u00e7 de\u011feri 10.000 TL, hurda de\u011feri 2.000 TL ve ekonomik \u00f6mr\u00fc 5 y\u0131l olan bir makinenin ilk y\u0131l i\u00e7in amortisman tutar\u0131n\u0131 hesaplayal\u0131m.<\/p>\n
    =YAT(10000, 2000, 5, 1)<\/code><\/pre>\n
    Pratik Uygulamalar<\/h2>\n
    \u0130\u015fte YAT fonksiyonunun farkl\u0131 senaryolarda nas\u0131l kullan\u0131laca\u011f\u0131na dair iki pratik \u00f6rnek:<\/p>\n
    \u00d6rnek 1: Maliyet Y\u00f6netimi<\/h2>\n
    Bir \u015firket, b\u00fcy\u00fck bir ekipman sat\u0131n almay\u0131 ve bu yat\u0131r\u0131m\u0131n maliyetini etkin bir \u015fekilde y\u00f6netmeyi planl\u0131yor. Ekipman\u0131n maliyeti 20.000 TL, \u00f6mr\u00fc 10 y\u0131l ve hurda de\u011feri 0 TL olarak hesaplan\u0131yor. \u0130lk \u00fc\u00e7 y\u0131l i\u00e7in amortisman tutarlar\u0131n\u0131 hesaplayal\u0131m.<\/p>\n\n\n\n\n\n
    Y\u0131l<\/th>\nAmortisman Tutar\u0131<\/th>\n<\/tr>\n
    1<\/td>\n\n
    =YAT(20000, 0, 10, 1)<\/code><\/pre>\n<\/td>\n<\/tr>\n
    2<\/td>\n\n
    =YAT(20000, 0, 10, 2)<\/code><\/pre>\n<\/td>\n<\/tr>\n
    3<\/td>\n\n
    =YAT(20000, 0, 10, 3)<\/code><\/pre>\n<\/td>\n<\/tr>\n<\/table>\n
    Bu hesaplamalarla \u015firket finansal planlamas\u0131n\u0131 daha iyi yapabilir.<\/p>\n
    \u00d6rnek 2: Vergi Amortisman\u0131<\/h2>\n
    Bir i\u015fletme, vergi indirimlerinden faydalanabilmek i\u00e7in amortisman tutarlar\u0131n\u0131 do\u011fru bir \u015fekilde hesaplamak istiyor. \u0130\u015fletmenin bir ekipman\u0131 i\u00e7in ba\u015flang\u0131\u00e7 de\u011feri 50.000 TL, kullan\u0131m \u00f6mr\u00fc 7 y\u0131l ve hurda de\u011feri 5.000 TL olarak belirlenmi\u015ftir. \u0130lk ve son y\u0131llarda amortisman tutarlar\u0131n\u0131 bulal\u0131m.<\/p>\n
    =YAT(50000, 5000, 7, 1) \/\/ \u0130lk y\u0131l amortisman\u0131 =YAT(50000, 5000, 7, 7) \/\/ Son y\u0131l amortisman\u0131<\/code><\/pre>\n
    Bu amortisman hesaplamalar\u0131 ile i\u015fletme maliyetlerini ve vergi y\u00fck\u00fcn\u00fc daha etkin y\u00f6netebilir.<\/p>\n
    YAT fonksiyonu, \u00f6zellikle sabit k\u0131ymetlerin amortisman planlamas\u0131nda olduk\u00e7a faydal\u0131d\u0131r ve maliyetlerin zaman i\u00e7inde nas\u0131l da\u011f\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6rmek i\u00e7in ideal bir ara\u00e7t\u0131r. Excel ve Google Sheets ile bu t\u00fcr finansal hesaplamalar\u0131 kolayl\u0131kla yapabilirsiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Bir mal\u0131n belirtilen bir d\u00f6nem i\u00e7in toplam kullan\u0131m \u00f6mr\u00fc i\u00e7indeki y\u0131pranmas\u0131n\u0131 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-15667","post","type-post","status-publish","format-standard","hentry","category-finansal"],"acf":[],"yoast_head":"\nExcel'de SYD (YAT) Fonksiyonu: Nas\u0131l \u00c7al\u0131\u015f\u0131r, Kullan\u0131m \u00d6rnekleri<\/title>\n<meta name=\"description\" content=\"Excel ve Google E-Tablolar'da SYD (YAT) fonksiyonunun detayl\u0131 incelemesi. 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