{"id":13488,"date":"2026-05-15T20:23:53","date_gmt":"2026-05-15T20:23:53","guid":{"rendered":"https:\/\/virconlegal.com\/term\/kar-zarar-tablosu-pvel\/"},"modified":"2026-05-15T20:23:53","modified_gmt":"2026-05-15T20:23:53","slug":"kar-zarar-tablosu-pvel","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/kar-zarar-tablosu-pvel\/","title":{"rendered":"K\u00e2r-Zarar Tablosu (P&#038;L)"},"content":{"rendered":"<h2>P&#038;L nedir?<\/h2>\n<p><strong>Profit and Loss<\/strong> tablosu (P&amp;L \u2014 K\u00e2r-Zarar Tablosu), <em>gelir tablosu<\/em> olarak da bilinir; bir d\u00f6nemdeki gelir, maliyet ve giderleri \u00f6zetleyerek net k\u00e2r\u0131 hesaplayan finansal tablodur. Standart format gelirle ba\u015flar, COGS&#8217;yi d\u00fc\u015ferek br\u00fct k\u00e2ra ula\u015f\u0131r, i\u015fletme giderlerini d\u00fc\u015ferek faaliyet k\u00e2r\u0131na ula\u015f\u0131r, sonra faiz ve vergi hesaplanarak net k\u00e2ra var\u0131l\u0131r.<\/p>\n<p>P&amp;L analizi; i\u015f y\u00f6r\u00fcngesi, operasyonel kald\u0131ra\u00e7 ve birim ekonomisi de\u011ferlendirmesinin birincil arac\u0131d\u0131r. Yat\u0131r\u0131mc\u0131lar performans\u0131 k\u0131yaslamak i\u00e7in P&amp;L sat\u0131r b\u00fcy\u00fcme oranlar\u0131n\u0131, oranlar\u0131 (br\u00fct marj, EBITDA marj\u0131, net marj) ve y\u0131ldan y\u0131la trendleri kar\u015f\u0131la\u015ft\u0131r\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P&#038;L nedir? Profit and Loss tablosu (P&amp;L \u2014 K\u00e2r-Zarar Tablosu), gelir tablosu olarak da bilinir; bir d\u00f6nemdeki gelir, maliyet ve giderleri \u00f6zetleyerek net k\u00e2r\u0131 hesaplayan finansal tablodur. Standart format gelirle ba\u015flar, COGS&#8217;yi d\u00fc\u015ferek br\u00fct k\u00e2ra ula\u015f\u0131r, i\u015fletme giderlerini d\u00fc\u015ferek faaliyet k\u00e2r\u0131na ula\u015f\u0131r, sonra faiz ve vergi hesaplanarak net k\u00e2ra var\u0131l\u0131r. P&amp;L analizi; i\u015f y\u00f6r\u00fcngesi, operasyonel [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-13488","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13488","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=13488"}],"version-history":[{"count":0,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13488\/revisions"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}