{"id":5630,"date":"2023-04-06T10:00:00","date_gmt":"2023-04-06T07:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5630"},"modified":"2025-11-04T13:38:18","modified_gmt":"2025-11-04T10:38:18","slug":"ciro-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/","title":{"rendered":"Ciro Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Ciro bir\u00e7ok ki\u015fi taraf\u0131ndan g\u00fcndelik hayatta s\u0131k\u00e7a kullan\u0131lan, ticari bir terimdir. Peki, \u00e7o\u011fu ki\u015finin anlam\u0131n\u0131 tam olarak bilmeden kulland\u0131\u011f\u0131 ciro ne anlama gelir, t\u00fcrleri nelerdir ve nas\u0131l hesaplan\u0131r?&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Ciro_Ne_Demektir\" >Ciro Ne Demektir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Ciro_ve_Kar_Arasindaki_Fark_Nedir\" >Ciro ve K\u00e2r Aras\u0131ndaki Fark Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Ciro_Turleri_Nelerdir\" >Ciro T\u00fcrleri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Ciro_Nasil_Hesaplanir\" >Ciro Nas\u0131l Hesaplan\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Safi_Hasilat_Yontemi\" >Safi Has\u0131lat Y\u00f6ntemi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Gayrisafi_Hasilat_Yontemi\" >Gayrisafi Has\u0131lat Y\u00f6ntemi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Ciro_Hesaplama_Ornegi\" >Ciro Hesaplama \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/ciro-nedir-nasil-hesaplanir\/#Mukellef_ile_Sirketinizi_Kurun_ve_Finansal_Sureclerinizi_Yonetin\" >M\u00fckellef ile \u015eirketinizi Kurun ve Finansal S\u00fcre\u00e7lerinizi Y\u00f6netin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ciro_Ne_Demektir\"><\/span><strong>Ciro Ne Demektir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ciro, \u015firketlerin belli bir zaman aral\u0131\u011f\u0131 i\u00e7erisindeki gider ve maliyetleri d\u00fc\u015f\u00fclmeden hesaplanan, kasaya giren t\u00fcm kazan\u00e7 performans\u0131n\u0131 g\u00f6steren bir kriterdir. Bu parametre, \u015firketin kazanc\u0131n\u0131 belirtir ve \u015firket performans\u0131n\u0131n \u00f6nemli bir \u00f6l\u00e7\u00fcs\u00fcd\u00fcr.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1680173748976\" class=\"rank-math-list-item\">\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ciro_ve_Kar_Arasindaki_Fark_Nedir\"><\/span><strong>Ciro ve K\u00e2r Aras\u0131ndaki Fark Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>K\u00e2r ve ciro terimleri e\u015f anlaml\u0131 gibi d\u00fc\u015f\u00fcn\u00fclse de asl\u0131nda birbiriyle benzer yap\u0131da ama farkl\u0131 anlaml\u0131 terimlerdir. Ciro bir \u015firketin belli bir zaman aral\u0131\u011f\u0131nda elde etti\u011fi toplam sat\u0131\u015f miktar\u0131n\u0131 ifade ederken, k\u00e2r ise toplam sat\u0131\u015f miktar\u0131ndan gider ve maliyetler d\u00fc\u015f\u00fcld\u00fckten sonra kasada kalan paray\u0131 ifade eder. K\u00e2r ve ciro terimleri birbiriyle i\u00e7 i\u00e7edir. \u015eirketin k\u00e2r\u0131 ve <a href=\"https:\/\/mukellef.co\/blog\/kar-marji-nedir-nasil-hesaplanir\/\">k\u00e2r marj\u0131<\/a> ancak ciro belirlendikten sonra hesaplanabilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ciro_Turleri_Nelerdir\"><\/span><strong>Ciro T\u00fcrleri Nelerdir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirketlerin kulland\u0131\u011f\u0131 4 \u00e7e\u015fit ciro t\u00fcr\u00fc bulunmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00fcnl\u00fck Ciro: <\/strong>Genellikle yevmiye y\u00f6ntemi ile \u00e7al\u0131\u015fan k\u00fc\u00e7\u00fck i\u015fletmelerde g\u00fcnl\u00fck ciro terimi kullan\u0131lmaktad\u0131r. K\u0131sa vadelerle kazan\u00e7 sa\u011flayan bu \u015firketlerde gelir ve giderler g\u00fcnl\u00fck hesaplan\u0131r.<\/li>\n\n\n\n<li><strong>Haftal\u0131k Ciro:<\/strong> Genellikle \u00e7al\u0131\u015fan maa\u015flar\u0131n\u0131 haftal\u0131k \u00f6deyen \u015firketlerde tercih edilen bir ciro t\u00fcr\u00fcd\u00fcr. Haftan\u0131n ilk g\u00fcn\u00fcyle son g\u00fcn\u00fc aras\u0131nda ge\u00e7en s\u00fcre\u00e7te kasaya giri\u015f yapan toplam para miktar\u0131n\u0131 hesaplamak i\u00e7in bu y\u00f6ntem kullan\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Ayl\u0131k Ciro: <\/strong>\u00dclkemizde en fazla tercih edilen bu ciro t\u00fcr\u00fcnde, \u00e7al\u0131\u015fan maa\u015flar\u0131 ayl\u0131k olarak \u00f6denir ve ay\u0131n ilk g\u00fcn\u00fcnden son g\u00fcn\u00fcne kadar kasaya giren paran\u0131n toplam\u0131 olarak hesaplan\u0131r.<\/li>\n\n\n\n<li><strong>Y\u0131ll\u0131k Ciro: <\/strong>Genellikle<strong> <\/strong>b\u00fcy\u00fck \u015firketler taraf\u0131ndan kullan\u0131lan bu ciro t\u00fcr\u00fcnde \u015firketler bir y\u0131l i\u00e7erisinde ne kadar b\u00fcy\u00fcd\u00fcklerini g\u00f6rebilir. Elde ettikleri verileri \u00f6nceki y\u0131llar\u0131n sonu\u00e7lar\u0131yla kar\u015f\u0131la\u015ft\u0131rabilir, gelecek y\u0131llar i\u00e7in \u00f6nemli kararlar ve tedbirler alabilirler.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ciro_Nasil_Hesaplanir\"><\/span><strong>Ciro Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ciro hesaplamas\u0131 yapabilmek i\u00e7in ilk \u00f6nce zaman aral\u0131\u011f\u0131 ve kullan\u0131lacak ciro t\u00fcr\u00fc belirlenmelidir. Bu belirleme, \u00f6deme ve sat\u0131\u015f faaliyetlerine g\u00f6re tayin edilir. Ciro t\u00fcr\u00fc ve zaman aral\u0131\u011f\u0131 se\u00e7ildikten sonra indirim, \u00f6denek ve iadeler d\u00e2hil edilmeden br\u00fct sat\u0131\u015flar toplanarak hesaplan\u0131r. \u0130ndirim, \u00f6denek ve iade gibi maliyetler \u00e7\u0131kar\u0131ld\u0131ktan sonra \u015firketin net cirosu elde edilir. Ayl\u0131k ve y\u0131ll\u0131k hesaplamalarda enflasyon oranlar\u0131n\u0131 ve buna ba\u011fl\u0131 olarak ortaya \u00e7\u0131kan maliyet art\u0131\u015flar\u0131n\u0131&nbsp;hesaplamalara dahil etmek gerekir. Ciro hesaplamas\u0131 iki farkl\u0131 y\u00f6ntemle yap\u0131l\u0131r ve bu y\u00f6ntemler farkl\u0131 sonu\u00e7lara ula\u015f\u0131lmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Safi_Hasilat_Yontemi\"><\/span><strong>Safi Has\u0131lat Y\u00f6ntemi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Safi has\u0131lat katk\u0131s\u0131z gelir anlam\u0131na gelmektedir. Safi has\u0131lat y\u00f6nteminde indirim, iade, iskonto gibi giderler \u00e7\u0131kar\u0131ld\u0131ktan sonra geriye kalan katk\u0131s\u0131z gelir safi has\u0131lat\u0131 bulmay\u0131 sa\u011flar. Bu y\u00f6ntemde \u015firketlerin yurt i\u00e7i ve yurt d\u0131\u015f\u0131 gelirlerinin tamam\u0131 bir arada hesaplan\u0131r:<\/p>\n\n\n\n<p>(Yurt \u0130\u00e7i Sat\u0131\u015f + Yurt D\u0131\u015f\u0131 Sat\u0131\u015f + Di\u011fer Gelirler) \u2013 (Sat\u0131\u015f \u0130skontolar\u0131 + Sat\u0131\u015f \u0130adeleri + Di\u011fer \u0130ndirimler) = Safi Has\u0131lat<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gayrisafi_Hasilat_Yontemi\"><\/span><strong>Gayrisafi Has\u0131lat Y\u00f6ntemi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gayrisafi has\u0131lat, net olmayan gelir anlam\u0131na gelmektedir. Gayrisafi has\u0131lat y\u00f6nteminde \u015firketin br\u00fct cirosu hesaplan\u0131r:<\/p>\n\n\n\n<p>Yurt \u0130\u00e7i Sat\u0131\u015f + Yurt D\u0131\u015f\u0131 Sat\u0131\u015f + Di\u011fer Gelir = Gayrisafi Has\u0131lat<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ciro_Hesaplama_Ornegi\"><\/span><strong>Ciro Hesaplama \u00d6rne\u011fi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ciro hesab\u0131n\u0131 bir \u00f6rnek ile \u015f\u00f6yle a\u00e7\u0131klayabiliriz:<\/p>\n\n\n\n<p>Bir g\u00fcnl\u00fck br\u00fct sat\u0131\u015f\u0131 2000 TL olan bir \u015firketin 200 TL indirim, 100 TL \u00f6denek ve 100 TL iade giderine sahip oldu\u011fu d\u00fc\u015f\u00fcn\u00fcl\u00fcrse net ciro miktar\u0131 1600 TL olarak bulunur. K\u00e2rl\u0131l\u0131\u011f\u0131 bulmak i\u00e7in ise bu sonu\u00e7tan maliyetleri \u00e7\u0131karmak gerekir. \u00d6rne\u011fin, s\u00f6z konusu \u015firketin g\u00fcnl\u00fck maliyetleri 400 TL ise \u015firketin g\u00fcnl\u00fck 1200 TL k\u00e2r etti\u011fini s\u00f6yleyebiliriz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizi_Kurun_ve_Finansal_Sureclerinizi_Yonetin\"><\/span><strong>M\u00fckellef ile \u015eirketinizi Kurun ve Finansal S\u00fcre\u00e7lerinizi Y\u00f6netin<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u015firket kurmak<\/a> i\u00e7in ihtiyac\u0131n\u0131z olan t\u00fcm deste\u011fi sunar ve vergilerle ilgili geli\u015fmelerden an\u0131nda haberdar olman\u0131z\u0131 sa\u011flayarak beyan s\u00fcre\u00e7lerinizi kolayla\u015ft\u0131r\u0131r. Vergi y\u00f6netiminden muhasebeye kadar her s\u00fcreci M\u00fckellef ile u\u00e7tan uca \u00e7\u00f6z\u00fcmlerle online olarak y\u00fcr\u00fctebilirsiniz. Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Ciro; i\u015fletmelerin belli bir zaman aral\u0131\u011f\u0131 i\u00e7erisindeki gider ve maliyetleri d\u00fc\u015f\u00fclmeden hesaplanan, kasaya giren t\u00fcm kazanc\u0131 g\u00f6steren bir kriterdir.<\/p>\n","protected":false},"author":3,"featured_media":8149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-5630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=5630"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5630\/revisions"}],"predecessor-version":[{"id":11294,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5630\/revisions\/11294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8149"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}