Modern maliyet muhasebesinde bulanık mantık yaklaşımı : bir hastane uygulaması

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Global rekabet ortamında işletmelerin başarılı olabilmesi ve faaliyetlerini sürdürmesi etkin bir maliyet planlaması ve kontrolüne bağlıdır. İşletmeler için asıl amaç kâr oldu-ğunda üretilen mal ve hizmetlerin doğru ve güvenilir maliyetlendirmesi önemlilik arz etmektedir. Üretilen mal ve hizmetler için katlanılan bazı maliyetleri önceden kestirmek güç ol-makla beraber işletmeler bu belirsiz şartlarda karar vermek zorunda kalmaktadır. Re-kabet ortamında işletmeler varlıklarını sürdürmek için doğru ve güvenilir maliyet tah-minlemesine ihtiyaç duymaktadır. Çalışmamızda işletmelerin değişken yapıya sahip maliyet kalemleri belirsizlik şartla-rında bilgisayar destekli programlar yardımı (bulanık mantık) ile yaklaşık olarak tah-min edilmiş doğru ve güvenilir maliyetlendirme sistemi olan FTM yöntemi kullanıla-rak yapılan hizmetlerin maliyetleri tahmini olarak hesaplanmıştır. Çalışmada ayrıca yi-ne belirsizlik şartlarında işletmelerin kârlık analizleri için bulanık mantığa dayalı bir kuram geliştirilmiştir. Anahtar Kelimeler: FTM, Maliyet ve Kâr Tahminlemesi, Bulanık Mantık KuramıTo be successful in business and to continue its activities in a global competitive envi-ronment, it depends on an efficient cost planning and control. When profit is the main objective, an accurate and reliable costing of goods and services produced is at most significant. It is difficult to predict costs incurred on products and service for businesses that are forced to decide in these uncertain conditions. Businesses require accurate and reliable cost estimation in order to maintain their existence in a competitive environment. In our study, businesses that have a variant structure with uncertain item costs, cost of service estimations were calculated by using the accurate and reliable FTM method with the aid of a computer program (Fuzzy Logic). The study also and again developed a theory based on fuzzy logic to analyze the profitability of the business in terms of uncer-tainty. Key Words: ABC, Cost and Profit Prediction, Fuzzy Logi

Evaluation of Performance of Tourism Industry Companies listed in Istanbul Stock Exchange (BIST) by TOPSIS Methodology

To evaluate the operations of the companies in the past years and to make forecasts about the future, it is important to evaluate and analyze their financial performance. In this study, the financial performances of tourism enterprises operating in Istanbul Stock Exchange for 2013-2016 are compared with TOPSIS method. As a result of the research, it is determined that the best performances are observed in 2014, 2015 and 2016 for MALT and in 2013 for METUR

Target Costing Using Fuzzy Logic

Every business has to earn a profit in order to survive in a competitive environment and it has to plan the profitability it has targeted. Achieving the profitability that the business aimed is only possible by targeting its costs. It is only possible for businesses to achieve profitability that is targeted under uncertain conditions through the use of fuzzy logic method by approximately estimating the target costs. Therefore, the business will predict its target costs with the fuzzy logic method and reach the profitability that was aimed

Bulanık Mantık Yöntemi İle Belirsizlik Şartlarında Faaliyet-HacimKar Analizi Cost-Volume Profit Analysis In Uncertainty Conditions Using Fuzzy Logic Method

İşletmeler, rekabet koşullarında başarılı olabilmek ve varlıklarını sürdürmek için kar elde etmek zorundadır. İşletmeler aynı zamanda bu rekabet ortamında doğru ve güvenilir karlılık analizlerine ihtiyaç duymaktadır. Bu çalışmada, işletmenin belirsizlik koşullarında faaliyet-hacim-kar analizleri bulanık mantık yöntemi ile tahmin edilmiş ve elde edilen sonuçlar gerçek değerler ile karşılaştırılmıştır. Uygulama sonucu fiili kar tutarı ile karşılaştırılmış düşük bir hata payı ile gerçek değere yaklaşılmıştır. Bulanık mantık yöntemi ile ulaşılan tahmini kar tutarı 1.422 TL olup, gerçek (fiili) kar tutarı olan 1.522 TL’ye % 7 hata payı ile kabul edilebilir oranda yaklaşılmıştır. Businesses have to make profits in order to be successful in the competitive conditions and to sustain their existence. Businesses also need accurate and reliable profitability analysis in this competitive environment. In this study, the activity-volumeprofit analyses of the uncertainty conditions of the business which are predicted by the fuzzy logic method were compared with the actual values. The actual value has been converged with a low margin of error when compared to the post-implementation profit margin. Estimated profit amount calculated by fuzzy logic method is 1.422 TL and converged to the real profit amount of 1.522 TL with an error margin of 7%

Vakıflardan Kiralanan Gayrimenkullerin Üçüncü Bir Kişiye Yeniden Kiraya Verilmesinin Muhasebe Standartlarına Göre Muhasebeleştirilmesi Accounting of Re-Renting out Real Estates To Third Parties That Were Previously Rented From The Foundations Based on Accounting Standards

Vakıflar Genel Müdürlüğüne bağlı çok sayıda gayrimenkul Devlet İhale Kanunu’na uygun şekilde uzun süreli olarak kiraya verilmektedir. Bu varlıkların kiralama hakkını alanlar, kiralayabilmektedirler. Böyle bir durum muhasebe standartları açısından özellik arz etmektedir. Çünkü yapılan bu işlem her ne kadar bir faaliyet kiralaması olarak görünse’ de muhasebe standartları ve özün önceliği ilkesine göre söz konusu varlık yatırım amaçlı gayrimenkul olarak nitelendirilmekte ve yeniden kiraya verilme işleminin de finansal kiralama olarak kayıtlanması gerekmektedir. Several real estates affiliated with the General Directorate for Foundations are rented out for long-term in line with the state procurement law. Parties that own the renting rights of these assets are also able to rent out the mentioned assets to third parties based on the rights provided to them by the contract. This situation is important and unique from the perspective of accounting standards. The reason is that, although this transaction seems to be an operating lease, it is in fact quite different based on accounting standards and the substance over form concept. From the viewpoint of accounting standards and the substance over form concept, the mentioned asset should be evaluated as investment property and the re-renting transaction must be recorded as a financial lease

Effects of vapocoolant spray prior to SC LMWH injection: an experimental study

The aim of this study was to evaluate the effects of vapocoolant spray administration prior to subcutaneous (SC) low molecular weight heparin injection on local ecchymosis, hematoma, and pain. This randomized controlled study was carried out on 64 patients (n = 128 injections) in an orthopedics and traumatology clinic. After randomization, vapocoolant spray and then heparin injection was applied on one arm. The second necessary dose of heparin was applied to his or her other arm as a placebo by a water spray. Then, the pain of the patients was assessed. After 2 days, ecchymosis and hematoma were evaluated. Significant lower pain scores were determined in applications in which the vapocoolant spray was used. There was no statically significant difference between the mean diameter values of ecchymosis in both arm groups. There was no hematoma on the injection site after injections. However, this method did not create any significant reductive effect on ecchymosis. Nurses are advised to take advantage of vapocoolant spray effects prior to SC heparin injection

EPIdemiology of Surgery-Associated Acute Kidney Injury (EPIS-AKI) : Study protocol for a multicentre, observational trial

More than 300 million surgical procedures are performed each year. Acute kidney injury (AKI) is a common complication after major surgery and is associated with adverse short-term and long-term outcomes. However, there is a large variation in the incidence of reported AKI rates. The establishment of an accurate epidemiology of surgery-associated AKI is important for healthcare policy, quality initiatives, clinical trials, as well as for improving guidelines. The objective of the Epidemiology of Surgery-associated Acute Kidney Injury (EPIS-AKI) trial is to prospectively evaluate the epidemiology of AKI after major surgery using the latest Kidney Disease: Improving Global Outcomes (KDIGO) consensus definition of AKI. EPIS-AKI is an international prospective, observational, multicentre cohort study including 10 000 patients undergoing major surgery who are subsequently admitted to the ICU or a similar high dependency unit. The primary endpoint is the incidence of AKI within 72 hours after surgery according to the KDIGO criteria. Secondary endpoints include use of renal replacement therapy (RRT), mortality during ICU and hospital stay, length of ICU and hospital stay and major adverse kidney events (combined endpoint consisting of persistent renal dysfunction, RRT and mortality) at day 90. Further, we will evaluate preoperative and intraoperative risk factors affecting the incidence of postoperative AKI. In an add-on analysis, we will assess urinary biomarkers for early detection of AKI. EPIS-AKI has been approved by the leading Ethics Committee of the Medical Council North Rhine-Westphalia, of the Westphalian Wilhelms-University Münster and the corresponding Ethics Committee at each participating site. Results will be disseminated widely and published in peer-reviewed journals, presented at conferences and used to design further AKI-related trials. Trial registration number NCT04165369

Futbol Kulüplerinin Finansal Performansının Oran Yöntemi ile Analizi: Bist’de İşlem Gören Futbol Kulüpleri Üzerine Uygulama

Bu çalışmanın amacı hisseleri borsada işlem gören dört spor kulübünün 2014-2016 yılları arasındaki finansal performansının oran analiz yöntemi ile analiz edilmesidir. Gerçekleştirilen analiz sonucunda, spor şirketlerinin finansal yükümlülüklerini yerine getirmede sorunlar ile karşılaştıkları ve varlıklarını etkin kullanmadıkları anlaşılmaktadır. Ayrıca şirketlerin kar yaratmada başarılı olmadıkları gözlenmiştir