{"id":15707,"date":"2025-07-15T13:34:52","date_gmt":"2025-07-15T13:34:52","guid":{"rendered":"https:\/\/functiontranslator.com\/dab\/"},"modified":"2021-02-25T16:38:55","modified_gmt":"2021-02-25T16:38:55","slug":"vdb","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/tr\/vdb\/","title":{"rendered":"DAB"},"content":{"rendered":"

MS Excel ve Google E-Tablolar’da Azalan Bakiye Y\u00f6ntemi ile Amortisman Hesaplama<\/h1>\n

MS Excel ve Google E-Tablolar, finansal analizler ve hesaplamalar yaparken kullanabilece\u011finiz g\u00fc\u00e7l\u00fc ara\u00e7lard\u0131r. Bu makalede, hem MS Excel\u2019de hem de Google E-Tablolar\u2019da kullan\u0131labilen VDB<\/strong> (\u0130ngilizce: VDB, T\u00fcrk\u00e7e: DAB – De\u011fi\u015fken Azalan Bakiye) fonksiyonunun nas\u0131l kullan\u0131laca\u011f\u0131n\u0131 ayr\u0131nt\u0131l\u0131 bir \u015fekilde ele alaca\u011f\u0131z. Bu fonksiyon, bir varl\u0131\u011f\u0131n amortisman\u0131n\u0131 azalan bakiye y\u00f6ntemiyle hesaplamak i\u00e7in kullan\u0131l\u0131r. <\/p>\n

Temel S\u00f6zdizimi ve Parametreler<\/h2>\n

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

VDB(maliyet, kurtarma_de\u011feri, \u00f6m\u00fcr, ba\u015flang\u0131\u00e7_d\u00f6nemi, biti\u015f_d\u00f6nemi, [\u00e7arpan], [no_switch])<\/code><\/pre>\n
    \n
  • maliyet<\/strong>: Sabit k\u0131ymetin ilk maliyeti.<\/li>\n
  • kurtarma_de\u011feri<\/strong>: Amortisman sonunda k\u0131ymetin tahmini de\u011feri.<\/li>\n
  • \u00f6m\u00fcr<\/strong>: K\u0131ymetin kullan\u0131m \u00f6mr\u00fc (genellikle y\u0131llar olarak hesaplan\u0131r).<\/li>\n
  • ba\u015flang\u0131\u00e7_d\u00f6nemi<\/strong>: Amortisman hesaplamas\u0131n\u0131n ba\u015flayaca\u011f\u0131 d\u00f6nem.<\/li>\n
  • biti\u015f_d\u00f6nemi<\/strong>: Amortisman hesaplamas\u0131n\u0131n biti\u015f d\u00f6nemi.<\/li>\n
  • [\u00e7arpan]<\/strong>: Azalan bakiye y\u00f6nteminde kullan\u0131lacak \u00e7arpan. Opsiyoneldir ve varsay\u0131lan de\u011fer 2\u2019dir.<\/li>\n
  • [no_switch]<\/strong>: Do\u011frusal amortisman hesaplamas\u0131na ge\u00e7i\u015f yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131n\u0131 belirten mant\u0131ksal de\u011fer. Opsiyoneldir ve varsay\u0131lan de\u011fer FALSE\u2019d\u0131r.<\/li>\n<\/ul>\n
    Amortisman Hesaplamalar\u0131 i\u00e7in Pratik Uygulamalar<\/h2>\n
    Bu b\u00f6l\u00fcmde, VDB<\/code> fonksiyonunu kullanarak iki farkl\u0131 senaryo \u00fczerinden amortisman hesaplamalar\u0131 yapaca\u011f\u0131z.<\/p>\n
    Senaryo 1: Ofis Ekipman\u0131n\u0131n Amortisman\u0131<\/h3>\n
    \u00d6rnek olarak, 10.000 TL de\u011ferinde, 10 y\u0131l kullan\u0131m \u00f6mr\u00fc olan ve 2.000 TL kurtarma de\u011ferine sahip bir yaz\u0131c\u0131 alal\u0131m. Amortisman\u0131 ilk 3 y\u0131l boyunca hesaplamak istedi\u011fimizi varsayal\u0131m.<\/p>\n
    =VDB(10000, 2000, 10, 0, 3)<\/code><\/pre>\n
    Bu form\u00fcl, yaz\u0131c\u0131n\u0131n ilk 3 y\u0131l\u0131 i\u00e7in toplam amortisman miktar\u0131n\u0131 verir. Burada \u00e7arpan\u0131 belirtmedik, bu y\u00fczden Excel varsay\u0131lan olarak 2’yi kullan\u0131r.<\/p>\n
    Senaryo 2: \u0130n\u015faat Ekipman\u0131n\u0131n Amortisman\u0131<\/h3>\n
    25.000 TL de\u011ferinde, 15 y\u0131l kullan\u0131m \u00f6mr\u00fc olan ve 5.000 TL kurtarma de\u011feri hesaplanan bir in\u015faat makinesi d\u00fc\u015f\u00fcnelim. \u0130lk 5 y\u0131lda amortisman\u0131n nas\u0131l i\u015fleyece\u011fini \u00f6\u011frenmek istiyoruz ve \u00e7arpan olarak 1.5 kullanmay\u0131 tercih edelim.<\/p>\n
    =VDB(25000, 5000, 15, 0, 5, 1.5)<\/code><\/pre>\n
    Bu form\u00fcl, in\u015faat makinemizin ilk 5 y\u0131l\u0131 i\u00e7in toplam amortisman tutar\u0131n\u0131 hesaplar. \u00c7arpan olarak 1.5 kullan\u0131ld\u0131\u011f\u0131 i\u00e7in, amortisman miktar\u0131 azalan bakiye y\u00f6ntemiyle daha yava\u015f azalacakt\u0131r.<\/p>\n
    Yorumlar ve En \u0130yi Kullan\u0131m \u0130pu\u00e7lar\u0131<\/h2>\n
    VDB<\/code> fonksiyonu, \u00f6zellikle varl\u0131klar\u0131n de\u011fer kayb\u0131n\u0131 d\u00f6nemsel olarak daha ger\u00e7ek\u00e7i bir \u015fekilde izlemek istedi\u011finizde son derece faydal\u0131d\u0131r. \u00c7arpan de\u011feri ve no_switch parametresi ile esneklik sa\u011flar, bu da farkl\u0131 senaryolar ve ihtiya\u00e7lar i\u00e7in hesaplamalar\u0131 \u00f6zelle\u015ftirmenize olanak tan\u0131r. \u00d6zellikle, y\u00fcksek de\u011ferli varl\u0131klar\u0131n de\u011fer d\u00fc\u015f\u00fckl\u00fcklerini izlerken, bu fonksiyonun verdi\u011fi detayl\u0131 bilgiler finansal planlama ve vergi hesaplamalar\u0131 i\u00e7in \u00f6nemlidir.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Bir mal\u0131n amortisman\u0131n\u0131, belirlenmi\u015f ya da k\u0131smi bir d\u00f6nem i\u00e7in, bir azalan bakiye 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-15707","post","type-post","status-publish","format-standard","hentry","category-finansal"],"acf":[],"yoast_head":"\nExcel'de VDB (DAB) Fonksiyonu: Nas\u0131l \u00c7al\u0131\u015f\u0131r, Kullan\u0131m \u00d6rnekleri<\/title>\n<meta name=\"description\" content=\"Excel ve Google E-Tablolar'da VDB (DAB) fonksiyonunun detayl\u0131 incelemesi. 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