{"id":5674,"date":"2021-04-15T13:43:27","date_gmt":"2021-04-15T13:43:27","guid":{"rendered":"https:\/\/procjenitelji.me\/procjena-vrijednosti-kapitala-i-biznisa\/"},"modified":"2025-11-07T12:49:23","modified_gmt":"2025-11-07T12:49:23","slug":"sermaye-ve-isletmenin-degerinin-degerlendirilmesi","status":"publish","type":"page","link":"https:\/\/procjenitelji.me\/tr\/sermaye-ve-isletmenin-degerinin-degerlendirilmesi\/","title":{"rendered":"Sermaye ve i\u015fletmenin de\u011ferinin de\u011ferlendirilmesi"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736.enable-bg-rollover .rollover i,\n.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736.enable-bg-rollover .rollover-video i {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736 .rollover-icon {\n  font-size: 32px;\n  color: #ffffff;\n  min-width: 44px;\n  min-height: 44px;\n  line-height: 44px;\n  border-radius: 100px;\n  border-style: solid;\n  border-width: 0px;\n}\n.dt-icon-bg-on.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736 .rollover-icon {\n  background: rgba(255,255,255,0.3);\n  box-shadow: none;\n}\n<\/style><div class=\"shortcode-single-image-wrap shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736 alignnone  enable-bg-rollover dt-icon-bg-off\" style=\"margin-top:0px; margin-bottom:0px; margin-left:0px; margin-right:0px; width:1500px;\"><div class=\"shortcode-single-image\"><div class=\"fancy-media-wrap  layzr-bg\" style=\"\"><img class=\"preload-me lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%201080%20648&#39;%2F%3E\" data-src=\"https:\/\/procjenitelji.me\/wp-content\/uploads\/2021\/11\/capital-budgeting-image-1080x648.jpg\" data-srcset=\"https:\/\/procjenitelji.me\/wp-content\/uploads\/2021\/11\/capital-budgeting-image-1080x648.jpg 1080w\" width=\"1080\" height=\"648\"  data-dt-location=\"https:\/\/procjenitelji.me\/tr\/procjena-vrijednosti-kapitala-i-biznisa\/capital-budgeting-image\/\" style=\"\" alt=\"\" \/><\/div><\/div><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\">Karada\u011f&#8217;da <strong data-start=\"11\" data-end=\"34\">sermaye de\u011ferlemesi<\/strong>, <strong data-start=\"36\" data-end=\"73\">\u015eirketler Kanunu, Muhasebe Kanunu<\/strong> ve <strong data-start=\"77\" data-end=\"122\">Varl\u0131k De\u011ferleme Metodolojisi Y\u00f6netmeli\u011fi<\/strong> ile d\u00fczenlenmektedir.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Sermaye de\u011ferlemesinin temel amac\u0131, sat\u0131\u015f\/devir i\u015fleminin ger\u00e7ekle\u015ftirilebilece\u011fi fiyat\u0131n tahmin edilmesidir. Bir di\u011fer ifadeyle, \u015firket sermayesinin de\u011ferlemesi anlam\u0131na gelir. Bu de\u011ferleme genellikle resmi bir belge niteli\u011finde olup, a\u015fa\u011f\u0131daki ama\u00e7larla kullan\u0131labilir:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li class=\"\" data-start=\"431\" data-end=\"541\">\n<p class=\"\" style=\"text-align: justify;\" data-start=\"433\" data-end=\"541\">Birle\u015fme ve devralma i\u015flemlerinde karar verme: Tahmini de\u011fer, yat\u0131r\u0131mc\u0131 teklifleriyle kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r,<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"542\" data-end=\"647\">\n<p class=\"\" data-start=\"544\" data-end=\"647\">Vergisel ama\u00e7lar: \u00d6rne\u011fin, m\u00fclkiyet sat\u0131\u015f\u0131 s\u0131ras\u0131nda sermaye kazanc\u0131 vergisinin hesaplanmas\u0131,<\/p>\n<\/li>\n<li class=\"\" data-start=\"648\" data-end=\"783\">\n<p class=\"\" style=\"text-align: justify;\" data-start=\"650\" data-end=\"783\">Stratejik kararlar\u0131n al\u0131nmas\u0131: T\u00fcm i\u015f faaliyetlerinin nihai hedefi, \u015firket de\u011ferinin en \u00fcst seviyeye \u00e7\u0131kar\u0131lmas\u0131 olmal\u0131d\u0131r.<\/p>\n<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Sermaye de\u011ferlemesinin temel \u00fc\u00e7 yakla\u015f\u0131m\u0131 \u015funlard\u0131r:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Maliyet Yakla\u015f\u0131m\u0131;<\/li>\n<li>Piyasa Yakla\u015f\u0131m\u0131;<\/li>\n<li>Gelir Yakla\u015f\u0131m\u0131.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>De\u011ferleme s\u00fcreci, uzman g\u00f6r\u00fc\u015f\u00fcne dayal\u0131 olarak varl\u0131\u011f\u0131n de\u011ferinin belirlenmesini i\u00e7erir ve sistematik bir yakla\u015f\u0131ma g\u00f6re a\u015fa\u011f\u0131daki a\u015famalar\u0131 kapsar:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li class=\"\" data-start=\"1376\" data-end=\"1444\">\n<p class=\"\" data-start=\"1379\" data-end=\"1444\">De\u011ferleme konusunun fiziksel ve hukuki olarak tan\u0131mlanmas\u0131,<\/p>\n<\/li>\n<li class=\"\" data-start=\"1445\" data-end=\"1537\">\n<p class=\"\" data-start=\"1448\" data-end=\"1537\">Varl\u0131k \u00fczerindeki m\u00fclkiyet haklar\u0131n\u0131n belirlenmesi (ilgili belgelerin incelenmesi),<\/p>\n<\/li>\n<li class=\"\" data-start=\"1538\" data-end=\"1582\">\n<p class=\"\" data-start=\"1541\" data-end=\"1582\">De\u011ferleme amac\u0131n\u0131n netle\u015ftirilmesi,<\/p>\n<\/li>\n<li class=\"\" data-start=\"1583\" data-end=\"1649\">\n<p class=\"\" data-start=\"1586\" data-end=\"1649\">De\u011ferleme tarihinin ve ge\u00e7erlilik s\u00fcresinin belirlenmesi,<\/p>\n<\/li>\n<li class=\"\" data-start=\"1650\" data-end=\"1735\">\n<p class=\"\" data-start=\"1653\" data-end=\"1735\">Se\u00e7ilen de\u011ferleme yakla\u015f\u0131m\u0131na uygun verilerin toplanmas\u0131 ve analiz edilmesi,<\/p>\n<\/li>\n<li class=\"\" data-start=\"1736\" data-end=\"1800\">\n<p class=\"\" data-start=\"1739\" data-end=\"1800\">Uygun de\u011ferleme y\u00f6nteminin belirlenmesi ve uygulanmas\u0131,<\/p>\n<\/li>\n<li class=\"\" data-start=\"1801\" data-end=\"1873\">\n<p class=\"\" data-start=\"1804\" data-end=\"1873\">Sonu\u00e7lar\u0131n de\u011ferlendirilmesi ve de\u011ferleme raporunun haz\u0131rlanmas\u0131.<\/p>\n<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_btn title=&#8221;ONLINE BA\u015eVURU \u2013 SERMAYE\/B\u0130ZN\u0130S DE\u011eERLEME H\u0130ZMETLER\u0130&#8221; color=&#8221;peacoc&#8221; align=&#8221;center&#8221; link=&#8221;url:https%3A%2F%2Fprocjenitelji.me%2Ftr%2Fihtiyac-hakkinin-degerlendirme-talebi%2F|title:https%3A%2F%2Fprocjenitelji.me%2Fzahtjev-za-procjenu-vrijednosti-kapitala-i-biznisa%2F&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Karada\u011f&#8217;da sermaye de\u011ferlemesi, \u015eirketler Kanunu, Muhasebe Kanunu ve Varl\u0131k De\u011ferleme Metodolojisi Y\u00f6netmeli\u011fi ile d\u00fczenlenmektedir. [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Sermaye de\u011ferlemesinin temel amac\u0131, sat\u0131\u015f\/devir i\u015fleminin ger\u00e7ekle\u015ftirilebilece\u011fi fiyat\u0131n tahmin edilmesidir. Bir di\u011fer ifadeyle, \u015firket sermayesinin de\u011ferlemesi anlam\u0131na gelir. Bu de\u011ferleme genellikle resmi bir belge niteli\u011finde olup, a\u015fa\u011f\u0131daki ama\u00e7larla kullan\u0131labilir: [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Sermaye de\u011ferlemesinin temel \u00fc\u00e7 yakla\u015f\u0131m\u0131 \u015funlard\u0131r: [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] De\u011ferleme s\u00fcreci,&hellip;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages\/5674"}],"collection":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/comments?post=5674"}],"version-history":[{"count":4,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages\/5674\/revisions"}],"predecessor-version":[{"id":7996,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages\/5674\/revisions\/7996"}],"wp:attachment":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/media?parent=5674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}