{"id":630,"date":"2026-11-05T13:52:32","date_gmt":"2026-11-05T11:52:32","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=630"},"modified":"2026-11-05T13:52:34","modified_gmt":"2026-11-05T11:52:34","slug":"restoran-kar-marji","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/tr\/restoran-kar-marji\/","title":{"rendered":"Restoran K\u00e2r Marj\u0131: Normal Oran Nedir ve Sizinkini Nas\u0131l Hesaplars\u0131n\u0131z? (\u00d6rneklerle)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Net k\u00e2r marj\u0131 = net k\u00e2r \u00f7 KDV hari\u00e7 net sat\u0131\u015flar \u00d7 100.<\/strong> Restoran k\u00e2r marj\u0131, g\u0131da ve i\u00e7ecek maliyeti, personel, kira ve di\u011fer t\u00fcm giderler \u00f6dendikten sonra her bir euro sat\u0131\u015ftan elinizde kalan pay\u0131 g\u00f6sterir. \u00c7o\u011fu restoranda bu, euro ba\u015f\u0131na yaln\u0131zca birka\u00e7 senttir; bu y\u00fczden food cost, personel ya da sat\u0131\u015flardaki k\u00fc\u00e7\u00fck de\u011fi\u015fiklikler bile b\u00fcy\u00fck fark yarat\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u0131sa cevap:<\/strong> Bir ayda KDV hari\u00e7 \u20ac50.000 net sat\u0131\u015f yapan, \u20ac15.000 g\u0131da ve i\u00e7ecek maliyeti, \u20ac17.500 personel gideri ve \u20ac14.500 kira, enerji ve di\u011fer giderleri olan k\u00fc\u00e7\u00fck bir lokanta vergi \u00f6ncesi \u20ac3.000 k\u00e2r eder. Net k\u00e2r marj\u0131 \u20ac3.000 \u00f7 \u20ac50.000 = <strong>%6<\/strong>, br\u00fct k\u00e2r marj\u0131 ise (\u20ac50.000 \u2212 \u20ac15.000) \u00f7 \u20ac50.000 = <strong>%70<\/strong>&#8216;tir (\u00f6rnek rakamlar). Sekt\u00f6r kaynaklar\u0131 \u00e7o\u011fu restoran\u0131 %3\u20139 net marj aral\u0131\u011f\u0131nda g\u00f6sterir: %6 sa\u011fl\u0131kl\u0131d\u0131r ama y\u00fcksek de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kullanaca\u011f\u0131n\u0131z form\u00fcller:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Br\u00fct k\u00e2r<\/strong> = net sat\u0131\u015flar \u2212 sat\u0131lan g\u0131da ve i\u00e7ece\u011fin maliyeti<\/li>\n\n\n\n<li><strong>Br\u00fct k\u00e2r marj\u0131 %<\/strong> = br\u00fct k\u00e2r \u00f7 net sat\u0131\u015flar \u00d7 100<\/li>\n\n\n\n<li><strong>Prime cost %<\/strong> = (g\u0131da ve i\u00e7ecek maliyeti + i\u015fveren paylar\u0131 dahil personel gideri) \u00f7 net sat\u0131\u015flar \u00d7 100<\/li>\n\n\n\n<li><strong>Net k\u00e2r<\/strong> = net sat\u0131\u015flar \u2212 t\u00fcm giderler (g\u0131da, i\u00e7ecek, personel, kira, enerji, komisyonlar, bak\u0131m, amortisman, faiz)<\/li>\n\n\n\n<li><strong>Net k\u00e2r marj\u0131 %<\/strong> = net k\u00e2r \u00f7 net sat\u0131\u015flar \u00d7 100<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Br\u00fct k\u00e2r marj\u0131 ile net k\u00e2r marj\u0131 aras\u0131ndaki fark nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Br\u00fct k\u00e2r marj\u0131 yaln\u0131zca g\u0131da ve i\u00e7ecek maliyetinden sonra kalan payd\u0131r; net k\u00e2r marj\u0131 ise i\u015fletmenin t\u00fcm giderlerinden sonra kalan payd\u0131r. Br\u00fct marj, men\u00fc fiyatlar\u0131n\u0131z\u0131n malzemeyi yeterli bir payla kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131\u011f\u0131n\u0131 s\u00f6yler: food cost oran\u0131n\u0131n tersidir (%30 food cost = %70 br\u00fct marj). Net marj ise i\u015fletmenin bir b\u00fct\u00fcn olarak para kazan\u0131p kazanmad\u0131\u011f\u0131n\u0131 s\u00f6yler. %70 br\u00fct marj\u0131n\u0131z olup kira ve maa\u015flar sat\u0131\u015flar\u0131n\u0131za g\u00f6re \u00e7ok y\u00fcksekse yine de zarar edebilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 muhasebeciler mutfak maa\u015flar\u0131n\u0131 sat\u0131lan mal\u0131n maliyetine dahil eder; bu durumda gelir tablonuzdaki br\u00fct marj daha d\u00fc\u015f\u00fck g\u00f6r\u00fcn\u00fcr. Bir ortalamayla kar\u015f\u0131la\u015ft\u0131rmadan \u00f6nce hangi giderlerin br\u00fct k\u00e2r sat\u0131r\u0131n\u0131n \u00fcst\u00fcnde oldu\u011funu kontrol edin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Normal restoran kar marj\u0131 ne kadard\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Normal bir restoran k\u00e2r marj\u0131 net sat\u0131\u015flar\u0131n yakla\u015f\u0131k %3\u20139&#8217;u kadard\u0131r; masaya servis yapan restoranlar genellikle alt u\u00e7tad\u0131r. Kaynaklar birbirine yak\u0131n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.restaurant365.com\/blog\/what-is-the-average-profit-margin-for-a-restaurant\/\">Restaurant365<\/a>: \u00e7o\u011fu restoran %3 ile %9 aras\u0131nda; tam servisli restoranlar yakla\u015f\u0131k %3\u20135; fast casual %6\u20139.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.lightspeedhq.com\/blog\/complete-guide-to-restaurant-profit-margins\/\">Lightspeed<\/a>: iyi bir restoran marj\u0131 tek hanelidir, genellikle %3\u20136; br\u00fct marj yakla\u015f\u0131k %60\u201370; g\u0131da art\u0131 personel (prime cost) sat\u0131\u015flar\u0131n %55\u201365&#8217;i, %70&#8217;in \u00fcst\u00fc bir uyar\u0131 i\u015faretidir.<\/li>\n\n\n\n<li><a href=\"https:\/\/g-wie-gastro.de\/unternehmensfuehrung\/management\/gewinn-und-kostenoptimierung\/betriebsoptimierung-in-der-gastronomie\">G wie Gastro<\/a> (Almanya): sa\u011fl\u0131kl\u0131 g\u0131da maliyeti net sat\u0131\u015flar\u0131n %25\u201335&#8217;i, personel %30\u201340, ikisi birlikte kal\u0131c\u0131 olarak %65&#8217;in \u00fcst\u00fcne \u00e7\u0131kmamal\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Neden ortalaman\u0131n \u00fcst\u00fcnde ya da alt\u0131nda olabilirsiniz: Maa\u015f almadan mutfakta \u00e7al\u0131\u015fan bir i\u015fletme sahibinin marj\u0131, maa\u015fl\u0131 \u015fef \u00e7al\u0131\u015ft\u0131ran bir i\u015fletmeden y\u00fcksek g\u00f6r\u00fcn\u00fcr. M\u00fclk\u00fcn size ait olmas\u0131, i\u00e7ecek sat\u0131\u015f\u0131n\u0131n y\u00fcksek olmas\u0131 ve turistik konum marj\u0131 y\u00fckseltir; y\u00fcksek kira, k\u0131sa sezon, paket servis platformu komisyonlar\u0131 ve kredi taksitleri d\u00fc\u015f\u00fcr\u00fcr. Kendinizi benzer i\u015fletmelerle ve ge\u00e7en y\u0131lki rakamlar\u0131n\u0131zla kar\u015f\u0131la\u015ft\u0131r\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran k\u00e2r marj\u0131 5 ad\u0131mda nas\u0131l hesaplan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Marj\u0131n\u0131z\u0131 hesaplamak i\u00e7in tam bir ay\u0131 al\u0131n, sat\u0131\u015flardan KDV&#8217;yi \u00e7\u0131kar\u0131n, t\u00fcm giderleri d\u00f6rt grupta toplay\u0131n ve kalan\u0131 net sat\u0131\u015flara b\u00f6l\u00fcn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 1: Bir ay\u0131n net sat\u0131\u015flar\u0131n\u0131 al\u0131n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bir takvim ay\u0131n\u0131n kasa veya POS raporunu kullan\u0131n ve KDV&#8217;yi oran\u0131na g\u00f6re ayr\u0131 ayr\u0131 \u00e7\u0131kar\u0131n: yemek ve alkols\u00fcz i\u00e7ecekler %10, alkoll\u00fc i\u00e7ecekler %20. Personele giden bah\u015fi\u015fler i\u015fletmenin sat\u0131\u015f\u0131 de\u011fildir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 2: Ger\u00e7ekten kulland\u0131\u011f\u0131n\u0131z malzeme maliyetini hesaplay\u0131n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sat\u0131lan mal\u0131n maliyeti = d\u00f6nem ba\u015f\u0131 stok + al\u0131\u015flar \u2212 d\u00f6nem sonu stok, hepsi KDV hari\u00e7. Sadece al\u0131\u015flar yetmez: Ay\u0131n 30&#8217;unda gelen b\u00fcy\u00fck bir teslimat bir ay\u0131 k\u00f6t\u00fc, sonrakini iyi g\u00f6sterir. Stok saym\u0131yorsan\u0131z en az\u0131ndan her ay ayn\u0131 y\u00f6ntemi kullan\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 3: Personel giderinin tamam\u0131n\u0131 ekleyin<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Personel gideri yaln\u0131zca br\u00fct \u00fccret de\u011fildir: SGK i\u015fveren pay\u0131n\u0131, k\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131n\u0131, y\u0131ll\u0131k izin ve ikramiyeleri de ekleyin. Ge\u00e7ici \u00e7al\u0131\u015fanlar ve temizlik hizmeti de buraya girer. Kendinize maa\u015f \u00f6demiyorsan\u0131z, kendi eme\u011finizin de\u011ferinin marj\u0131n i\u00e7inde oldu\u011funu unutmay\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 4: Di\u011fer t\u00fcm i\u015fletme giderlerini listeleyin<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kira, elektrik, do\u011falgaz ve su, POS ve paket servis komisyonlar\u0131, yaz\u0131l\u0131m, pazarlama, bak\u0131m, temizlik malzemesi, \u00e7ama\u015f\u0131rhane, sigorta, mali m\u00fc\u015favir, ruhsat ve har\u00e7lar, demirba\u015f amortisman\u0131 ve faiz. Y\u0131ll\u0131k faturalar\u0131 her aya on ikide bir olarak yaz\u0131n; b\u00f6ylece hi\u00e7bir ay oldu\u011fundan iyi g\u00f6r\u00fcnmez.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 5: Br\u00fct marj\u0131, prime cost&#8217;u ve net marj\u0131 hesaplay\u0131n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Her grubu net sat\u0131\u015flardan \u00e7\u0131kar\u0131n ve net sat\u0131\u015flara b\u00f6l\u00fcn. \u00dc\u00e7 rakam\u0131 birlikte okuyun: br\u00fct marj fiyatlar\u0131n\u0131z\u0131n i\u015fleyip i\u015flemedi\u011fini, prime cost mutfak ve salonun kontrol alt\u0131nda olup olmad\u0131\u011f\u0131n\u0131, net marj ise i\u015fletmenin b\u00fct\u00fcn olarak kazan\u0131p kazanmad\u0131\u011f\u0131n\u0131 s\u00f6yler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00d6rnek 1: K\u00fc\u00e7\u00fck bir lokantan\u0131n ayl\u0131k gelir tablosu<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Basit bir ayl\u0131k gelir tablosu her gideri net sat\u0131\u015flar\u0131n y\u00fczdesi olarak g\u00f6sterir; paran\u0131n nereye gitti\u011fini bir bak\u0131\u015fta g\u00f6r\u00fcrs\u00fcn\u00fcz. 45 ki\u015filik bir lokanta i\u00e7in \u00f6rnek bir ay:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Kalem<\/th><th>Tutar<\/th><th>Net sat\u0131\u015flara oran\u0131<\/th><\/tr><\/thead><tbody><tr><td><strong>Net sat\u0131\u015flar (KDV hari\u00e7)<\/strong><\/td><td><strong>\u20ac50.000<\/strong><\/td><td><strong>%100<\/strong><\/td><\/tr><tr><td>Kullan\u0131lan g\u0131da ve i\u00e7ecek (stok say\u0131m\u0131yla)<\/td><td>\u20ac15.000<\/td><td>%30<\/td><\/tr><tr><td><strong>Br\u00fct k\u00e2r<\/strong><\/td><td><strong>\u20ac35.000<\/strong><\/td><td><strong>%70<\/strong><\/td><\/tr><tr><td>Personel (SGK i\u015fveren pay\u0131 ve kar\u015f\u0131l\u0131klar dahil)<\/td><td>\u20ac17.500<\/td><td>%35<\/td><\/tr><tr><td><em>Prime cost (g\u0131da + personel)<\/em><\/td><td><em>\u20ac32.500<\/em><\/td><td><em>%65<\/em><\/td><\/tr><tr><td>Kira<\/td><td>\u20ac5.000<\/td><td>%10<\/td><\/tr><tr><td>Elektrik, do\u011falgaz, su<\/td><td>\u20ac2.250<\/td><td>%4,5<\/td><\/tr><tr><td>POS komisyonu ve yaz\u0131l\u0131m<\/td><td>\u20ac1.250<\/td><td>%2,5<\/td><\/tr><tr><td>Pazarlama<\/td><td>\u20ac750<\/td><td>%1,5<\/td><\/tr><tr><td>Bak\u0131m, temizlik, \u00e7ama\u015f\u0131r, k\u00fc\u00e7\u00fck ekipman<\/td><td>\u20ac1.750<\/td><td>%3,5<\/td><\/tr><tr><td>Sigorta, mali m\u00fc\u015favir, ruhsat ve har\u00e7lar<\/td><td>\u20ac1.250<\/td><td>%2,5<\/td><\/tr><tr><td>Amortisman ve faiz<\/td><td>\u20ac1.500<\/td><td>%3<\/td><\/tr><tr><td>Di\u011fer<\/td><td>\u20ac750<\/td><td>%1,5<\/td><\/tr><tr><td><strong>Vergi \u00f6ncesi k\u00e2r<\/strong><\/td><td><strong>\u20ac3.000<\/strong><\/td><td><strong>%6<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130ki \u015fey dikkat \u00e7ekiyor. Prime cost %65 ile ola\u011fan aral\u0131\u011f\u0131n \u00fcst ucunda: \u00f6nce mutfa\u011fa ve vardiya plan\u0131na bak\u0131lmal\u0131. Ve %70 br\u00fct marj ile %6 net marj aras\u0131nda 64 puanl\u0131k sabit ve yar\u0131 sabit gider var: sakin bir ay\u0131n bu kadar ac\u0131tmas\u0131n\u0131n nedeni bu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tek bir rakam k\u00e2r marj\u0131n\u0131 ne kadar de\u011fi\u015ftirir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Food cost&#8217;ta kazand\u0131\u011f\u0131n\u0131z her puan do\u011frudan net marja ge\u00e7er; kira ve maa\u015flar\u0131n \u00e7o\u011fu sat\u0131\u015fla birlikte artmad\u0131\u011f\u0131 i\u00e7in her ek euro sat\u0131\u015f da kendinden daha de\u011ferlidir. Yukar\u0131daki lokantada her seferinde tek bir rakam\u0131 de\u011fi\u015ftirelim:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Food cost %<\/th><th>G\u0131da ve i\u00e7ecek maliyeti<\/th><th>Net k\u00e2r<\/th><th>Net marj<\/th><\/tr><\/thead><tbody><tr><td>%28<\/td><td>\u20ac14.000<\/td><td>\u20ac4.000<\/td><td>%8,0<\/td><\/tr><tr><td>%30<\/td><td>\u20ac15.000<\/td><td>\u20ac3.000<\/td><td>%6,0<\/td><\/tr><tr><td>%32<\/td><td>\u20ac16.000<\/td><td>\u20ac2.000<\/td><td>%4,0<\/td><\/tr><tr><td>%35<\/td><td>\u20ac17.500<\/td><td>\u20ac500<\/td><td>%1,0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eimdi food cost&#8217;u %30&#8217;da tutun ve personel ile di\u011fer giderleri (\u20ac32.000) sabit kabul edin; bir ay i\u00e7in bu a\u015fa\u011f\u0131 yukar\u0131 do\u011frudur:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Net sat\u0131\u015flar<\/th><th>Br\u00fct k\u00e2r (%70)<\/th><th>Net k\u00e2r<\/th><th>Net marj<\/th><\/tr><\/thead><tbody><tr><td>\u20ac45.000 (\u2212%10)<\/td><td>\u20ac31.500<\/td><td>\u2212\u20ac500<\/td><td>\u2212%1,1<\/td><\/tr><tr><td>\u20ac50.000<\/td><td>\u20ac35.000<\/td><td>\u20ac3.000<\/td><td>%6,0<\/td><\/tr><tr><td>\u20ac55.000 (+%10)<\/td><td>\u20ac38.500<\/td><td>\u20ac6.500<\/td><td>%11,8<\/td><\/tr><tr><td>\u20ac60.000 (+%20)<\/td><td>\u20ac42.000<\/td><td>\u20ac10.000<\/td><td>%16,7<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Sat\u0131\u015flarda %10&#8217;luk d\u00fc\u015f\u00fc\u015f k\u00e2r\u0131 zarara \u00e7evirir; %10&#8217;luk art\u0131\u015f k\u00e2r\u0131 ikiye katlar. Ger\u00e7ekte vardiyalar\u0131 ayarlars\u0131n\u0131z, dalgalanma daha k\u00fc\u00e7\u00fck olur, ama ders ayn\u0131: k\u00fc\u00e7\u00fck giderlerin pe\u015fine d\u00fc\u015fmeden \u00f6nce salonu doldurun ve food cost&#8217;u kontrol alt\u0131nda tutun.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00d6rnek 2: KDV neden \u00f6nce \u00e7\u0131kar\u0131lmal\u0131?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00e2r marj\u0131 her zaman KDV hari\u00e7 sat\u0131\u015flar \u00fczerinden hesaplan\u0131r, \u00e7\u00fcnk\u00fc tahsil etti\u011finiz KDV size de\u011fil devlete aittir. T\u00fcrkiye&#8217;de lokanta ve benzeri yerlerdeki yeme-i\u00e7me hizmetleri <a href=\"https:\/\/www.alomaliye.com\/2024\/05\/08\/yeme-icme-hizmetlerinde-kdv-oran-karmasasina-bir-bakis-2\/\">%10 KDV&#8217;ye tabidir; hesab\u0131n alkoll\u00fc i\u00e7ecek k\u0131sm\u0131na ise %20 uygulan\u0131r<\/a>. Bar, birahane ve benzeri yerlerde hizmetin tamam\u0131 %20&#8217;dir. Bir meyhane-lokanta ayda \u20ac40.000 tahsil ediyor: \u20ac32.000 yemek ve alkols\u00fcz i\u00e7ecek, \u20ac8.000 rak\u0131, \u015farap ve bira. Giderleri \u20ac33.600 (\u00f6rnek rakamlar).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yemek ve alkols\u00fcz i\u00e7ecek, KDV hari\u00e7: \u20ac32.000 \u00f7 1,10 = \u20ac29.091<\/li>\n\n\n\n<li>Alkoll\u00fc i\u00e7ecek, KDV hari\u00e7: \u20ac8.000 \u00f7 1,20 = \u20ac6.667<\/li>\n\n\n\n<li>Net sat\u0131\u015flar: \u20ac35.758; yani tahsilat\u0131n \u20ac4.242&#8217;si KDV<\/li>\n\n\n\n<li><strong>Do\u011fru:<\/strong> \u20ac35.758 \u2212 \u20ac33.600 = \u20ac2.158 k\u00e2r, <strong>%6,0<\/strong> net marj<\/li>\n\n\n\n<li><strong>Yanl\u0131\u015f:<\/strong> \u20ac40.000 \u2212 \u20ac33.600 = \u20ac6.400, bu da %16,0 gibi g\u00f6r\u00fcn\u00fcr<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">KDV&#8217;yi sat\u0131\u015f saymak marj\u0131 ger\u00e7e\u011finin iki bu\u00e7uk kat\u0131 g\u00f6sterir. Tek bir yemekte de ayn\u0131s\u0131 ge\u00e7erli: \u20ac14,00&#8217;l\u0131k bir Adana kebap KDV hari\u00e7 \u20ac12,73&#8217;t\u00fcr; \u20ac3,80 malzeme maliyetiyle br\u00fct marj\u0131 %70&#8217;tir. Paket servis ve internet sipari\u015fleri de yerinde t\u00fcketimle ayn\u0131 \u015fekilde %10&#8217;a tabidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00fc\u015f\u00fck bir k\u00e2r marj\u0131 nas\u0131l iyile\u015ftirilir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00fc\u015f\u00fck bir marj\u0131 en b\u00fcy\u00fck kalemlerden ba\u015flayarak iyile\u015ftirirsiniz: \u00f6nce food cost ve fiyatlar, sonra vardiya plan\u0131, sonra sat\u0131\u015f hacmi, en son k\u00fc\u00e7\u00fck giderler.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>En \u00e7ok satanlar\u0131 yeniden hesaplay\u0131n.<\/strong> <a href=\"https:\/\/elegant.menu\/blog\/tr\/recete-maliyeti-hesaplama\/\">Re\u00e7ete maliyeti hesaplama<\/a> rehberindeki y\u00f6ntemle porsiyon maliyetini \u00e7\u0131kar\u0131n, ard\u0131ndan fiyat\u0131 <a href=\"https:\/\/elegant.menu\/blog\/tr\/food-cost-nasil-hesaplanir\/\">food cost nas\u0131l hesaplan\u0131r<\/a> rehberiyle yeniden belirleyin. Food cost&#8217;ta iki puan d\u00fc\u015f\u00fc\u015f, net marjda iki puan art\u0131\u015f demektir.<\/li>\n\n\n\n<li><strong>\u0130\u00e7ecekleri kontrol edin.<\/strong> \u0130\u00e7ecekler genelde yemekten daha y\u00fcksek br\u00fct marj ta\u015f\u0131r; her fiyat\u0131 <a href=\"https:\/\/elegant.menu\/blog\/tr\/icecek-maliyeti-hesaplama\/\">i\u00e7ecek maliyeti hesaplama<\/a> ile kontrol edin.<\/li>\n\n\n\n<li><strong>Vardiyalar\u0131 beklenen misafire g\u00f6re planlay\u0131n.<\/strong> Bir ay boyunca g\u00fcnl\u00fck personel giderini g\u00fcnl\u00fck sat\u0131\u015fla kar\u015f\u0131la\u015ft\u0131r\u0131n ve oran\u0131n en k\u00f6t\u00fc oldu\u011fu vardiyalar\u0131 kayd\u0131r\u0131n.<\/li>\n\n\n\n<li><strong>Ortalama hesab\u0131 y\u00fckseltin.<\/strong> Her be\u015f masadan birine eklenen bir meze, tatl\u0131 ya da kahve, kiray\u0131 art\u0131rmadan sat\u0131\u015f\u0131 art\u0131r\u0131r.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Yeni bir fiyat ancak misafir onu g\u00f6rd\u00fc\u011f\u00fcnde i\u015fe yarar. QR men\u00fc ve sipari\u015f platformu Elegant Menu ile de\u011fi\u015ftirdi\u011finiz fiyat kaydetti\u011finiz anda yay\u0131ndad\u0131r, maliyeti f\u0131rlayan bir yeme\u011fi d\u00fczeltene kadar gizleyebilirsiniz ve <a href=\"https:\/\/elegant.menu\/blog\/tr\/menu-asistani\/\">men\u00fc asistan\u0131<\/a> tek bir mesajdan bir dizi fiyat de\u011fi\u015fikli\u011fini uygular, her de\u011fi\u015fikli\u011fi tek dokunu\u015fla onay\u0131n\u0131za sunar. \u00dccretli planlarda sipari\u015f istatistikleri hangi yemeklerin en \u00e7ok satt\u0131\u011f\u0131n\u0131 g\u00f6sterir; b\u00f6ylece daha iyi bir marj\u0131n en \u00e7ok nerede i\u015fe yarayaca\u011f\u0131n\u0131 bilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ger\u00e7ek k\u00e2r marj\u0131n\u0131z\u0131 nas\u0131l kontrol edersiniz?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ger\u00e7ek k\u00e2r marj\u0131n\u0131z\u0131, kendi ayl\u0131k gelir tablonuzu mali m\u00fc\u015favirinizin rakamlar\u0131 ve stok say\u0131m\u0131yla kar\u015f\u0131la\u015ft\u0131rarak ve prime cost&#8217;u her hafta takip ederek kontrol edersiniz.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Sat\u0131\u015flar\u0131 bankayla e\u015fle\u015ftirin.<\/strong> KDV hari\u00e7 kasa sat\u0131\u015flar\u0131, POS hesap ekstreleri ve nakit yat\u0131rmalarla tutmal\u0131. Fark iptallere, indirimlere ya da kasa a\u00e7\u0131\u011f\u0131na i\u015faret eder.<\/li>\n\n\n\n<li><strong>Stoku her ay ayn\u0131 g\u00fcn say\u0131n.<\/strong> D\u00f6nem ba\u015f\u0131 ve d\u00f6nem sonu stok olmadan food cost ve br\u00fct marj tahminden ibarettir.<\/li>\n\n\n\n<li><strong>Mali m\u00fc\u015favirin ge\u00e7ici vergi d\u00f6nemi rakamlar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131n.<\/strong> Kendi hesab\u0131n\u0131z bir iki puan i\u00e7inde olmal\u0131; de\u011filse bir gider kalemi eksiktir (\u00e7o\u011fu zaman amortisman, y\u0131ll\u0131k faturalar ya da SGK i\u015fveren pay\u0131).<\/li>\n\n\n\n<li><strong>Prime cost&#8217;u haftal\u0131k takip edin.<\/strong> <a href=\"https:\/\/www.restaurant365.com\/blog\/what-is-the-average-profit-margin-for-a-restaurant\/\">Restaurant365<\/a>, food cost, personel gideri ve prime cost&#8217;un her hafta izlenmesini \u00f6nerir; b\u00f6ylece sorun ay bitmeden ortaya \u00e7\u0131kar.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">K\u00e2r marj\u0131nda s\u0131k yap\u0131lan hatalar<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>KDV&#8217;yi sat\u0131\u015f saymak.<\/strong> \u00d6rnek 2&#8217;deki gibi marj\u0131 \u015fi\u015firir.<\/li>\n\n\n\n<li><strong>Br\u00fct ve net marj\u0131 kar\u0131\u015ft\u0131rmak.<\/strong> %70 br\u00fct marj normaldir ve para kazan\u0131p kazanmad\u0131\u011f\u0131n\u0131z\u0131 s\u00f6ylemez.<\/li>\n\n\n\n<li><strong>Kullan\u0131lan malzeme yerine al\u0131\u015flar\u0131 almak.<\/strong> Tek bir b\u00fcy\u00fck teslimat ay\u0131 bozar.<\/li>\n\n\n\n<li><strong>Yaln\u0131zca br\u00fct \u00fccreti saymak.<\/strong> SGK i\u015fveren pay\u0131, k\u0131dem kar\u015f\u0131l\u0131\u011f\u0131 ve ikramiyeler eklenmezse personel oldu\u011fundan ucuz g\u00f6r\u00fcn\u00fcr.<\/li>\n\n\n\n<li><strong>Y\u0131ll\u0131k ve nakit d\u0131\u015f\u0131 giderleri unutmak.<\/strong> Sigorta, har\u00e7lar, amortisman ve faiz her aya yaz\u0131lmal\u0131.<\/li>\n\n\n\n<li><strong>Kendi \u00fccretsiz eme\u011finizi yok saymak.<\/strong> Marj sadece siz maa\u015fs\u0131z 70 saat \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z i\u00e7in varsa, i\u015fletme g\u00f6r\u00fcnd\u00fc\u011f\u00fc kadar k\u00e2rl\u0131 de\u011fildir.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran k\u00e2r marj\u0131 hakk\u0131nda s\u0131k sorulan sorular<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Bir restoran i\u00e7in iyi k\u00e2r marj\u0131 ka\u00e7t\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bir restoran i\u00e7in iyi net k\u00e2r marj\u0131 KDV hari\u00e7 sat\u0131\u015flar\u0131n yakla\u015f\u0131k %5\u201310&#8217;udur. Masaya servis yapan bir\u00e7ok restoran %3\u20135 civar\u0131nda kal\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Restoran k\u00e2r marj\u0131 nas\u0131l hesaplan\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Net k\u00e2r\u0131 KDV hari\u00e7 sat\u0131\u015flara b\u00f6l\u00fcp 100 ile \u00e7arpars\u0131n\u0131z. \u20ac50.000 net sat\u0131\u015fta \u20ac3.000 k\u00e2r, %6 marj demektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Restoranda normal br\u00fct k\u00e2r marj\u0131 nedir?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yaln\u0131zca g\u0131da ve i\u00e7ecek maliyetinden sonra normal br\u00fct k\u00e2r marj\u0131 yakla\u015f\u0131k %60\u201370&#8217;tir. Bu, net sat\u0131\u015flar\u0131n %30\u201340&#8217;\u0131 kadar bir food cost&#8217;a kar\u015f\u0131l\u0131k gelir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Prime cost nedir ve ne kadar olmal\u0131?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Prime cost, g\u0131da ve i\u00e7ecek maliyeti ile toplam personel giderinin toplam\u0131d\u0131r ve genellikle net sat\u0131\u015flar\u0131n %55\u201365&#8217;i aras\u0131nda olmal\u0131d\u0131r. %70&#8217;in \u00fcst\u00fcnde kira, di\u011fer giderler ve k\u00e2r i\u00e7in \u00e7ok az pay kal\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Restoran k\u00e2r marjlar\u0131 neden bu kadar d\u00fc\u015f\u00fck?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Marjlar d\u00fc\u015f\u00fckt\u00fcr \u00e7\u00fcnk\u00fc g\u0131da, personel ve kira birlikte, enerji, komisyon ve bak\u0131mdan \u00f6nce, \u00e7o\u011fu zaman sat\u0131\u015flar\u0131n %75&#8217;inden fazlas\u0131n\u0131 al\u0131r. Bu kadar dar bir payla birka\u00e7 puanl\u0131k food cost art\u0131\u015f\u0131 ya da sakin bir ay k\u00e2r\u0131 silebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fiyatlar\u0131n\u0131z\u0131 marj\u0131n\u0131zla uyumlu tutun<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rakamlar bir fiyat\u0131n de\u011fi\u015fmesi gerekti\u011fini s\u00f6yledi\u011finde men\u00fcn\u00fcz de ayn\u0131 g\u00fcn de\u011fi\u015fmeli. Elegant Menu ile \u00fccretsiz bir QR men\u00fc olu\u015fturun, her yeniden hesaplamada fiyatlar\u0131 g\u00fcncelleyin ve her yemekte alerjen etiketlerini g\u00f6sterin.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/elegant.menu\/login\">\u00dccretsiz QR men\u00fcn\u00fcz\u00fc olu\u015fturun<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/elegant.menu\/menu\/franco-pizzeria-pocn\">Canl\u0131 \u00f6rne\u011fi g\u00f6r\u00fcn<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Restoran k\u00e2r marj\u0131: br\u00fct ve net k\u00e2r marj\u0131, normal oranlar, k\u00fc\u00e7\u00fck bir lokanta i\u00e7in ayl\u0131k gelir tablosu (euro), %10 ve %20 KDV ve tek bir rakam\u0131n marj\u0131 nas\u0131l de\u011fi\u015ftirdi\u011fi.<\/p>\n","protected":false},"author":1,"featured_media":622,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[57],"tags":[136,690,693],"class_list":["post-630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-how-to-it-tr","tag-food-cost-tr","tag-kar-marji-tr","tag-restoran-isletmeciligi-tr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Restoran Kar Marj\u0131: Normal Oran Nedir? \u00d6rneklerle<\/title>\n<meta name=\"description\" content=\"Restoran kar marj\u0131 nedir, normal oran ka\u00e7? 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