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    <![CDATA[<strong>Yazar:</strong> <a href="http://www.atikeryazilim.com.tr/member_profile.asp?PF=16">mehmet.gergin</a><br /><strong>Konu:</strong> 145<br /><strong>Gönderim Zamanı:</strong> 10&nbsp;Mart&nbsp;2017 Saat 14:48<br /><br /><img src="uploads/16/OpTanim1.jpg" height="352" width="930" border="0" /><div><br></div><div><br></div><div><br><table ="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" style="margin-left:36.0pt;border-collapse:collapse;border:n&#111;ne;mso-border-alt:   solid text .5pt;mso-yfti-tbllook:1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt"> <t><tr>  <td width="556" valign="top" style="width: 417.1pt; border-width: 1pt; border-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><v:shape id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">   <v:stroke joinstyle="miter">   <v:ulas>    <v:f eqn="if lineDrawn pixelLineWidth 0">    <v:f eqn="sum @0 1 0">    <v:f eqn="sum 0 0 @1">    <v:f eqn="prod @2 1 2">    <v:f eqn="prod @3 21600 pixelWidth">    <v:f eqn="prod @3 21600 pixelHeight">    <v:f eqn="sum @0 0 1">    <v:f eqn="prod @6 1 2">    <v:f eqn="prod @7 21600 pixelWidth">    <v:f eqn="sum @8 21600 0">    <v:f eqn="prod @7 21600 pixelHeight">    <v:f eqn="sum @10 21600 0">   </v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:ulas>   <v:path o:extrusi&#111;nok="f" gradientshapeok="t" o:c&#111;nnect="rect">   <o:lock v:ext="edit" aspectratio="t">  </o:lock></v:path></v:stroke></v:shape><v:shape id="Resim_x0020_54" o:spid="_x0000_s1026" ="#_x0000_t75" style=":;left:0;text-align:left;margin-left:-5.15pt; 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    mso--horiz&#111;ntal:;mso--horiz&#111;ntal-relative:text;     mso--vertical:;mso--vertical-relative:text;     mso-width-percent:0;mso-height-percent:0;mso-width-relative:margin;     mso-height-relative:margin"><br></v:shape><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif"><o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><i><span style="font-size:7.0pt;mso-bidi-font-size:    9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Resim : Operasyon Tanımlama Formu</span></i><i><span style="font-size:9.0pt;font-family:    &quot;Arial Narrow&quot;,sans-serif"><o:p></o:p></span></i></p><p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><i><span style="font-size:7.0pt;mso-bidi-font-size:    9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif"><br></span></i></p><table ="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="624" style="width:467.8pt;margin-left:-.25pt;border-collapse:collapse;border:n&#111;ne;   mso-border-alt:dotted text .5pt;mso-yfti-tbllook:1184;mso-padding-alt:   0cm 5.4pt 0cm 5.4pt;mso-border-insideh:.5pt dotted text;mso-border-insidev:   .5pt dotted text"> <t><tr>  <td width="104" valign="top" style="width: 78pt; border-width: 1pt; border-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Operasyon Kodu<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-top-color: text; border-right-color: text; border-bottom-color: text; border-left: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:1.85pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-1.85pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyonun  sistem üzerindeki kod cinsinden tanımı. Operasyon süreçleri yoğun olan  işletmelerin bu kod yapısını stok kodu hassasiyetinde kurgulamaları faydalı  olacaktır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:1.55pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-1.55pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Operasyon Adı<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:70.5pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-70.5pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyonun  adının tanımlandığı alandır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:1.55pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-1.55pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Operasyon Tipi<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:70.5pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-70.5pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyon Tip  tanımlarından tanımlanan tip seçiminin yapıldığı alandır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:70.5pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-70.5pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Muhasebe Kodu<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:70.5pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-70.5pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyonun  muhasebe hesabında çalışacağı kodun seçildiği alandır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin-top:0cm;margin-right:0cm;    margin-bottom:0cm;margin-left:70.5pt;margin-bottom:.0001pt;mso-add-space:    auto;text-align:justify;text-indent:-70.5pt;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Sabit Operasyon<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyon sabit  bir operasyon ise bu Evet olarak seçilmelidir. Şöyle ki ; Uygulanacak bu  operasyona ait tüm maliyetler ( makine vb. ) sabit ise hiçbir şart ve koşulda  değişmez ise Evet olarak seçilmelidir. Operasyonda kullanılacak makine  tercihleri ve maliyetleri değişkenlik gösteriyor ise Hayır denilerek makine seçimi  ve makine bazlı maliyetlendirme uygulanmalıdır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">İşçilik Maliyeti<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyonda  uygulanacak işçilik maliyeti belirtilir. Burada sabit tutar veya stok maliyeti  üzerinden yüzdesel oran tanımlanabilir. <o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">İşlem Süresi<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyonun  işlem süresinin San.Dak. ve saat cinsinden tanımlandığı alandır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Hazırlık Süresi<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpMiddle" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyonun  hazırlık süresinin San.Dak. ve saat cinsinden tanımlandığı alandır.<o:p></o:p></span></p>  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">&nbsp;</span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">İşlem Ön Hazırlık Süresi<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyon  işlemi önceci ön hazırlık süresinin San.Dak. ve saat cinsinden tanımlandığı  alandır.<o:p></o:p></span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Operasyon Ön Hazırlık Süresi<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyon Ön  hazırlık süresinin San.Dak. ve saat cinsinden tanımlandığı alandır<o:p></o:p></span></p>  </td> </tr> <tr>  <td width="104" valign="top" style="width: 78pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-right-color: text; border-bottom-color: text; border-left-color: text; border-top: n&#111;ne; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;line-height:normal"><span style="font-size:8.0pt;    font-family:&quot;Arial Narrow&quot;,sans-serif;color:red">Operasyon Açıklamalar<o:p></o:p></span></p>  </td>  <td width="520" valign="top" style="width: 389.8pt; border-top: n&#111;ne; border-left: n&#111;ne; border-bottom-width: 1pt; border-bottom-color: text; border-right-width: 1pt; border-right-color: text; padding: 0cm 5.4pt;">  <p ="MsoListParagraphCxSpLast" style="margin:0cm;margin-bottom:.0001pt;    mso-add-space:auto;text-align:justify;line-height:normal"><span style="font-size:9.0pt;font-family:&quot;Arial Narrow&quot;,sans-serif">Operasyona ait  açıklamaların belirtileceği alanlardır.<o:p></o:p></span></p>  </td> </tr></t></table>  </td> </tr></t></table></div>]]>
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   <pubDate>Fri, 10 Mar 2017 14:48:51 +0000</pubDate>
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