{"id":10697,"date":"2025-02-01T22:47:34","date_gmt":"2025-02-01T22:47:34","guid":{"rendered":"https:\/\/franchisemore.com\/?page_id=10697"},"modified":"2025-02-06T22:18:13","modified_gmt":"2025-02-06T19:18:13","slug":"devir-analizi","status":"publish","type":"page","link":"https:\/\/franchisemore.com\/index.php\/devirler\/devir-analizi\/","title":{"rendered":"Devir analizi"},"content":{"rendered":"\n<p><strong>DEVRED\u0130LEN \u0130\u015eLETME NASIL \u0130NCELEN\u0130R<\/strong><\/p>\n\n\n\n<p>Haz\u0131r, \u00e7al\u0131\u015fan, kazanan bir i\u015fe sahip olmay\u0131 herkes ister. Devreden i\u015fletmelerin al\u0131c\u0131 adaylar\u0131na do\u011fru bilgi vermedikleri s\u0131k rastlanan bir durum ve i\u015fin d\u0131\u015f\u0131ndan gelenler i\u00e7in ciddi bir sorun.\u00a0Bir\u00e7ok i\u015fletmenin kay\u0131tlar\u0131n\u0131n ger\u00e7ek sat\u0131\u015flar\u0131n\u0131 yans\u0131tmad\u0131\u011f\u0131 zaten bilinen bir durum. F&amp;M temsilcileri deneyimleri ile devreden i\u015fletmeleri <strong>inceliyor, raporluyor<\/strong>. B\u00f6ylece al\u0131c\u0131 neye para \u00f6dedi\u011fini, asl\u0131nda ne etmesi gerekti\u011fini biliyor. Kendisi i\u00e7in do\u011fru karar\u0131 kolayca verebiliyor.<\/p>\n\n\n\n<p>Do\u011fru&nbsp;<strong>f\u0131rsat<\/strong>, do\u011fru&nbsp;<strong>bilgi<\/strong>, do\u011fru&nbsp;<strong>fiyat<\/strong>&nbsp;bir araya gelmeden, do\u011fru&nbsp;<strong>se\u00e7im<\/strong>&nbsp;yap\u0131lam\u0131yor.<\/p>\n\n\n\n<p>\u0130nceleme \u00fc\u00e7 a\u015famal\u0131 y\u00fcr\u00fct\u00fcl\u00fcyor.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1) Beyan<\/strong>: Devreden i\u015fletmeci F&amp;M devir formunu dolduruyor, istenen&nbsp;t\u00fcm bilgileri veriyor. Bu bilgiler devir analizi als\u0131n, almas\u0131n t\u00fcm devralan adaylar\u0131na&nbsp;veriliyor.&nbsp;<\/li>\n\n\n\n<li><strong>2) Kay\u0131t<\/strong>: F&amp;M temsilcisi devredilecek i\u015fletmenin kay\u0131tlar\u0131n\u0131 inceliyor, beyanla uyumlu olup olmad\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyor.<\/li>\n\n\n\n<li><strong>3) Kontrol<\/strong>: F&amp;M temsilcisi bir hafta s\u00fcreyle i\u015fletmeyi inceliyor, ald\u0131\u011f\u0131 bilgilerin fiili duruma uyup uymad\u0131\u011f\u0131n\u0131 de\u011ferlendiriyor.<\/li>\n<\/ul>\n\n\n\n<p>Analiz tamamlan\u0131nca F&amp;M temsilcisi g\u00f6zlemlerini ve \u00f6nerilerini raporlar, i\u015fletmenin normal de\u011ferini s\u00f6yler.<\/p>\n\n\n\n<p>Raporda \u015fu hususlara yer verilir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmenin gelir giderleri ve yorumlar<\/li>\n\n\n\n<li>\u0130\u015fletmenin varl\u0131klar\u0131 ve yorumlar<\/li>\n\n\n\n<li>\u0130\u015fletmenin kay\u0131p ve ka\u00e7aklar\u0131<\/li>\n\n\n\n<li>\u0130\u015fletmenin fiili durumu ve kay\u0131tlardan sapmalar<\/li>\n\n\n\n<li>\u0130\u015fletmenin devir ko\u015fullar\u0131 ve yorumlar<\/li>\n<\/ul>\n\n\n\n<p><strong><a>\u0130\u015fletme bilgileri<\/a>\u00a0<\/strong><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki i\u015fletme bilgileri al\u0131n\u0131r. Ayl\u0131k izlenir, KDV dahil hesaplan\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sat\u0131\u015f<\/strong>: en az bir y\u0131l i\u00e7in g\u00fcnl\u00fck, haftal\u0131k, ayl\u0131k KDV dahil cirolar, KDV dahil SMM oran\u0131 % 0-15-30-45-60-75-100 dilimlerine ayr\u0131lm\u0131\u015f \u015fekilde<\/li>\n\n\n\n<li><strong>SMM<\/strong>: \u00fcr\u00fcn re\u00e7etesine giren hammadde, yar\u0131 mamul ve mamullerin ana tedarik\u00e7ileri, alternatif tedarik\u00e7ileri, \u00fcr\u00fcn gruplar\u0131n\u0131n ayl\u0131k masraf\u0131, \u00f6deme \u015fekli, ciroya oran\u0131, kotal\u0131 al\u0131mlar, indirimler, bedelsiz al\u0131nan \u00fcr\u00fcn ve ekipman, sarf malzemeleri<\/li>\n\n\n\n<li><strong>Sarf<\/strong>: ambalaj, temizlik, sarf malzemeleri<\/li>\n\n\n\n<li><strong>Pazarlama<\/strong>: tan\u0131t\u0131m, bro\u015f\u00fcr, reklam, matbaa, da\u011f\u0131t\u0131m, motor, telefon, internet, komisyonlar (kredi kart\u0131, yemek \u00e7eki, yemek sepeti), personel indirimi<\/li>\n\n\n\n<li><strong>Personel<\/strong>: y\u00f6netim, \u00e7al\u0131\u015fanlar\u0131n g\u00f6revleri, uzmanl\u0131klar\u0131, deneyimleri, de\u011fi\u015fim oran\u0131, bulma zorlu\u011fu, net \u00fccretler, muhtasar, br\u00fct gider, fazla mesai, yol, yemek, avans, tazminat, ge\u00e7mi\u015f \u015fikayet ve davalar<\/li>\n\n\n\n<li><strong>Bina<\/strong>: net kira, stopaj, s\u00fcre, art\u0131\u015f, aidat, tamirat, tadilat, elektrik, su, gaz, ila\u00e7lama, sigorta<\/li>\n\n\n\n<li><strong>Y\u00f6netim<\/strong>: i\u015fletme sahiplerinin maa\u015f, yol, benzin, cep telefonu, yemek, ikram, sigorta vb. harcamalar\u0131<\/li>\n\n\n\n<li><strong>Franchise<\/strong>: franchise kullan\u0131m bedeli<\/li>\n\n\n\n<li><strong>KDV<\/strong>: ayl\u0131k tahakkuk eden KDV<\/li>\n\n\n\n<li><strong>Finansman<\/strong>: kredi faizi, kredi kart\u0131 faizi, gecikme cezas\u0131<\/li>\n\n\n\n<li><strong>Kar<\/strong>: Masraflar \u00e7\u0131kt\u0131ktan sonra kalan gelir vergisi \u00f6ncesi kar<\/li>\n<\/ul>\n\n\n\n<p><a><strong>Varl\u0131klar<\/strong><\/a><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki varl\u0131klar incelenir, yorumlan\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yer<\/strong>: hava paras\u0131 \u00f6dendi mi, hava paras\u0131 alma hakk\u0131 var m\u0131<\/li>\n\n\n\n<li><strong>Bina<\/strong>: tan\u0131m, alan, katlar, kat y\u00fckseklikleri, cephe, yerle\u015fim, tesisat, tadilat ihtiyac\u0131 ve y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/li>\n\n\n\n<li><strong>Ekipman<\/strong>: listesi, yeni fiyat\u0131, ikinci el fiyat\u0131, programlar, kullan\u0131m bedeli<\/li>\n\n\n\n<li><strong>Dekorasyon<\/strong>: mobilya, aksesuar, malzeme listesi, menaj tak\u0131mlar\u0131<\/li>\n\n\n\n<li><strong>Marka<\/strong>: marka sahipli\u011fi, tescil, kullan\u0131m haklar\u0131<\/li>\n\n\n\n<li><strong>\u00dcr\u00fcn<\/strong>: i\u015fletmenin tan\u0131nd\u0131\u011f\u0131 \u00fcr\u00fcnler, satma hakk\u0131 ve olaca\u011f\u0131 olan \u00fcr\u00fcn gam\u0131, bilinirli\u011fi<\/li>\n\n\n\n<li><strong>Stok<\/strong>: \u00fcr\u00fcn stoklar\u0131, say\u0131m s\u0131kl\u0131\u011f\u0131, kay\u0131p fire oran\u0131<\/li>\n\n\n\n<li><strong>Personel<\/strong>: Personelin uzmanl\u0131k alanlar\u0131, zor bulunur olmas\u0131, devam edip etmeyece\u011fi<\/li>\n\n\n\n<li><strong>Franchise<\/strong>: yeni al\u0131nacaksa anla\u015fma, bedel, mutabakat var m\u0131<\/li>\n\n\n\n<li><strong>Kira<\/strong>: anla\u015fma devir al\u0131nacaksa bedel, s\u00fcre, k\u0131s\u0131tlay\u0131c\u0131 ko\u015fullar, yeni kira anla\u015fmas\u0131 yap\u0131lacaksa mutabakat var m\u0131, kira ne olacak, art\u0131\u015f ne olacak, ilave para istenecek mi, yerin emsallerine g\u00f6re kira ko\u015fullar\u0131 nas\u0131l<\/li>\n\n\n\n<li><strong>Alan<\/strong>: teras, bah\u00e7e, kald\u0131r\u0131m, depo, park yeri vb. kullan\u0131m hakk\u0131, apartmana, belediyeye, AVM ye ilave bedel<\/li>\n\n\n\n<li><strong>M\u00fc\u015fteri<\/strong>: m\u00fc\u015fteri gelen kaynaklar, AVM ziyaret\u00e7i say\u0131lar\u0131, s\u00fcrekli m\u00fc\u015fteriler, personel m\u00fc\u015fteriler<\/li>\n\n\n\n<li><strong>Tabela<\/strong>: tabela ve men\u00fcboard, tabela asma hakk\u0131, yola totem ve sair tan\u0131t\u0131m malzemesi koyma hakk\u0131, izin al\u0131nabiliyor mu, \u00e7evrede reklam olanaklar\u0131 ve k\u0131s\u0131tlamalar<\/li>\n\n\n\n<li><strong>Otopark<\/strong>: tahsisli yeri, \u00e7evrede park olana\u011f\u0131, vale park olana\u011f\u0131<\/li>\n\n\n\n<li><strong>Sponsor<\/strong>: anla\u015fmal\u0131 tedarik\u00e7iler, kota, nakit, ekipman, dekorasyon katk\u0131s\u0131, indirim oran\u0131, bedelsiz \u00fcr\u00fcn<\/li>\n<\/ul>\n\n\n\n<p><a><strong>Kay\u0131p<\/strong><\/a><\/p>\n\n\n\n<p>Fire, kay\u0131p ve ka\u00e7aklar\u0131n saptanmas\u0131 i\u00e7in birka\u00e7 g\u00fcn boyunca g\u00f6zlem yap\u0131l\u0131r. G\u00fcn sonu kasa kapama i\u015flemleri incelenir. Depo hareketleri ve kay\u0131tlar\u0131 incelenir. Tip kutusu ve payla\u015f\u0131m\u0131 izlenir. Kredi kart\u0131 slipleri ve iptalleri incelenir. Fire oranlar\u0131 izlenir, normalden sapmalar ara\u015ft\u0131r\u0131l\u0131r. Personelin harcama al\u0131\u015fkanl\u0131klar\u0131 izlenir. Ka\u00e7ak alternatifleri a\u015fa\u011f\u0131daki \u015fekilde gruplan\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ka\u00e7ak:<\/strong>&nbsp;Yap\u0131lan sat\u0131\u015f\u0131n kaydedilmemesi ve kasaya girmemesidir. Sat\u0131\u015f yap\u0131l\u0131r, para nakit al\u0131n\u0131r, kasa kayd\u0131 yap\u0131lmaz. \u00dcr\u00fcn \u00f6nce verilir, m\u00fc\u015fteri kalkarken kay\u0131t yap\u0131lmaz. Kredi kart\u0131 \u00e7ekilir, sonra iptal edilir, ilk \u00e7ekilen kasiyere verilir, \u00fcr\u00fcn bedeli nakit al\u0131n\u0131r.<\/li>\n\n\n\n<li><strong>\u0130kram<\/strong>: Personelin s\u00fcrekli m\u00fc\u015fterilere, arkada\u015flar\u0131na paras\u0131z ikramda bulunmas\u0131d\u0131r. M\u00fc\u015fteriye b\u00fcy\u00fck indirimler ve ikramlar yap\u0131l\u0131p y\u00fcksek bah\u015fi\u015f al\u0131nabilir.<\/li>\n\n\n\n<li><strong>T\u00fcketim<\/strong>: Personelin \u00fcr\u00fcnlerden almas\u0131, yemesi, paketleyip eve g\u00f6t\u00fcrmesidir.<\/li>\n\n\n\n<li><strong>Mal \u00e7alma<\/strong>: Depodan hammadde \u00e7\u0131kar\u0131larak d\u0131\u015far\u0131da sat\u0131lmas\u0131d\u0131r. Me\u015frubat, et gibi her yerde hemen sat\u0131labilen \u00fcr\u00fcnler \u00e7ok gider. Rakip esnaf ihtiya\u00e7 duydu\u011fu malzemeleri s\u00fcrekli \u00e7almay\u0131 te\u015fvik edebilir.<\/li>\n\n\n\n<li><strong>Para \u00e7alma<\/strong>:&nbsp;Kasadan nakit al\u0131nmas\u0131d\u0131r. Hesap tutmaz veya tutulmaz, kasa s\u00fcrekli a\u00e7\u0131k verir. M\u00fc\u015fterinin para \u00fcst\u00fc eksik verilir.<\/li>\n<\/ul>\n\n\n\n<p><a><strong>Kontrol<\/strong><\/a><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki konularda fiili durum ile kay\u0131tlar kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r, \u00e7apraz kontrol yap\u0131l\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sat\u0131\u015f<\/strong>: G\u00fcnl\u00fck haftal\u0131k ve ayl\u0131k tablo halinde incelenir. Fiyat zamlar\u0131n\u0131n d\u00fczeltmeleri yap\u0131larak sat\u0131\u015f\u0131n ger\u00e7ek seyri g\u00f6r\u00fcl\u00fcr. Hafta i\u00e7i-hafta sonu, yaz-k\u0131\u015f gibi ini\u015f ve \u00e7\u0131k\u0131\u015flar yorumlan\u0131r, anlams\u0131z d\u00fc\u015f\u00fc\u015fler varsa nedeni ara\u015ft\u0131r\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Fi\u015f<\/strong>: Fi\u015f say\u0131s\u0131 izlenir, bir fi\u015fin ka\u00e7 ki\u015fiye tekab\u00fcl etti\u011fi g\u00f6zlemle bulunur, g\u00fcnl\u00fck fi\u015f say\u0131s\u0131 dalgalanmalar\u0131 izlenir. Fi\u015flerin saatlere da\u011f\u0131l\u0131m\u0131 incelenir. Fi\u015f ba\u015f\u0131na harcama izlenir.<\/li>\n\n\n\n<li><strong>M\u00fc\u015fteri<\/strong>: Gelen g\u00fcnl\u00fck m\u00fc\u015fteri say\u0131s\u0131 \u00f6l\u00e7\u00fcl\u00fcr ve beyan edilen sat\u0131\u015fla kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r. Ge\u00e7mi\u015fteki AVM giri\u015f say\u0131lar\u0131 al\u0131n\u0131r ve sat\u0131\u015f dalgalanmas\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r. Gelen m\u00fc\u015fterilerin s\u00fcrekli m\u00fc\u015fteri olup olmad\u0131\u011f\u0131, al\u0131\u015fkanl\u0131\u011f\u0131 incelenir. D\u00fc\u015f\u00fc\u015f ve art\u0131\u015flar\u0131n nedeni ara\u015ft\u0131r\u0131l\u0131r. AVM personelinin indirim ve ikram al\u0131\u015fkanl\u0131\u011f\u0131 izlenir.<\/li>\n\n\n\n<li><strong>SMM<\/strong>: D\u00fczenli hesaplan\u0131yorsa sat\u0131lan mal\u0131n maliyeti incelenir. Hesaplanm\u0131yorsa ayl\u0131k \u00f6denen tedarik\u00e7i faturalar\u0131 ve a\u00e7\u0131k hesaplar\u0131 incelenir. Tedarik\u00e7ilerle g\u00f6r\u00fc\u015f\u00fcl\u00fcr. Sat\u0131\u015fa oran\u0131 bulunur. Sekt\u00f6r normallerinin \u00fczerindeyse nedeni ara\u015ft\u0131r\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Stok<\/strong>: Stoklar g\u00f6r\u00fcl\u00fcr, d\u00fczenli \u00e7al\u0131\u015f\u0131l\u0131p \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131na bak\u0131l\u0131r. Say\u0131mlar incelenir, say\u0131m formlar\u0131 g\u00f6r\u00fcl\u00fcr, ciddiyeti, do\u011frulu\u011fu ara\u015ft\u0131r\u0131l\u0131r. G\u00fcnl\u00fck fire formlar\u0131 ve fire takip al\u0131\u015fkanl\u0131\u011f\u0131 g\u00f6r\u00fcl\u00fcr. Fire ve ka\u00e7ak oranlar\u0131n\u0131n d\u00fczeyi anla\u015f\u0131l\u0131r, \u015f\u00fcpheli durum varsa sorgulan\u0131r.<\/li>\n\n\n\n<li><strong>Kira<\/strong>: Kira anla\u015fmas\u0131 incelenir, zorlay\u0131c\u0131 \u015fartlar g\u00f6r\u00fcl\u00fcr, belirsizlikler, mal sahibinin k\u00f6t\u00fcye kullanabilece\u011fi haklar\u0131 anla\u015f\u0131l\u0131r, riskler de\u011ferlendirilir<\/li>\n\n\n\n<li><strong>Tahsilat:&nbsp;<\/strong>M\u00fc\u015fterinin \u00f6deme al\u0131\u015fkanl\u0131\u011f\u0131, kredi kart\u0131 ve yemek \u00e7eki kullanma miktar\u0131, ciroya oran\u0131 \u00e7\u0131kar\u0131l\u0131r, zaman i\u00e7indeki de\u011fi\u015fmeler yorumlan\u0131r. D\u00fczensizlikler, \u00f6nemli farklar varsa yorumlan\u0131r.<\/li>\n<\/ul>\n\n\n\n<p><a><strong>Devir<\/strong><\/a><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki konularda devir ko\u015fullar\u0131 incelenir ve yorumlan\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taraf<\/strong>: haklar\u0131n\u0131 devreden \u015fah\u0131s m\u0131, \u015firket mi, a\u00e7\u0131k bilgileri, yetkili ki\u015filer, temsilciler, hangi haklar kimin \u00fczerine<\/li>\n\n\n\n<li><strong>Bedel<\/strong>: tamamen mi k\u0131smen mi devrediliyor, devir bedeli ne, neleri kaps\u0131yor, nas\u0131l ve ne zaman \u00f6denecek, vade i\u00e7in teminat isteniyor mu, ne ne kadar faturalanacak, devirde say\u0131l\u0131p ilave bedel istenecekler neler<\/li>\n\n\n\n<li><strong>\u015eirket<\/strong>: hisse devri yap\u0131lacaksa \u015firketin ortaklar\u0131, varl\u0131klar\u0131, ticari bor\u00e7, devlet borcu, vergisi, k\u0131dem tazminat\u0131, davalar, \u015fikayet ve tazminat riskleri, bedel orta\u011fa m\u0131 \u015firkete mi \u00f6denecek<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DEVRED\u0130LEN \u0130\u015eLETME NASIL \u0130NCELEN\u0130R Haz\u0131r, \u00e7al\u0131\u015fan, kazanan bir i\u015fe sahip olmay\u0131 herkes ister. Devreden i\u015fletmelerin al\u0131c\u0131 adaylar\u0131na do\u011fru bilgi vermedikleri s\u0131k rastlanan bir durum ve i\u015fin d\u0131\u015f\u0131ndan gelenler i\u00e7in ciddi bir sorun.\u00a0Bir\u00e7ok i\u015fletmenin kay\u0131tlar\u0131n\u0131n ger\u00e7ek sat\u0131\u015flar\u0131n\u0131 yans\u0131tmad\u0131\u011f\u0131 zaten bilinen bir durum. F&amp;M temsilcileri deneyimleri ile devreden i\u015fletmeleri inceliyor, raporluyor. B\u00f6ylece al\u0131c\u0131 neye para \u00f6dedi\u011fini, asl\u0131nda<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":10695,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10697","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/pages\/10697","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/comments?post=10697"}],"version-history":[{"count":2,"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/pages\/10697\/revisions"}],"predecessor-version":[{"id":11115,"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/pages\/10697\/revisions\/11115"}],"up":[{"embeddable":true,"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/pages\/10695"}],"wp:attachment":[{"href":"https:\/\/franchisemore.com\/index.php\/wp-json\/wp\/v2\/media?parent=10697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}