{"id":676,"date":"2026-11-08T18:54:36","date_gmt":"2026-11-08T16:54:36","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=676"},"modified":"2026-11-08T18:54:38","modified_gmt":"2026-11-08T16:54:38","slug":"restoran-personel-maliyeti","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/tr\/restoran-personel-maliyeti\/","title":{"rendered":"Restoran Personel Maliyeti: Ka\u00e7 Ki\u015fi \u00c7al\u0131\u015ft\u0131rabilirsiniz? (Oran, Form\u00fcl ve \u00d6rnekler)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Restoran personel maliyeti oran\u0131 <strong>toplam personel maliyeti (br\u00fct \u00fccretler + i\u015fveren maliyetleri) \u00f7 KDV hari\u00e7 sat\u0131\u015flar \u00d7 100<\/strong> form\u00fcl\u00fcyle hesaplan\u0131r. Ka\u00e7 personel \u00e7al\u0131\u015ft\u0131rabilece\u011finizi bulmak i\u00e7in form\u00fcl\u00fc tersine \u00e7evirin: bekledi\u011finiz sat\u0131\u015f\u0131 hedef personel maliyeti oran\u0131n\u0131zla \u00e7arp\u0131n, sonra bir \u00e7al\u0131\u015fma saatinin size ger\u00e7ek maliyetine (SGK i\u015fveren pay\u0131 ve i\u015fsizlik sigortas\u0131 dahil) b\u00f6l\u00fcn. Bu rehberde iki hesab\u0131 da euro \u00f6rnekleriyle, T\u00fcrkiye&#8217;deki i\u015fveren maliyetlerini ve hangi oran\u0131n normal say\u0131ld\u0131\u011f\u0131n\u0131 bulacaks\u0131n\u0131z.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u0131sa cevap:<\/strong> bir lokanta \u00f6n\u00fcm\u00fczdeki hafta KDV hari\u00e7 \u20ac12.000 sat\u0131\u015f bekliyor ve personel maliyetini %30&#8217;da tutmak istiyor. Personel b\u00fct\u00e7esi \u20ac12.000 \u00d7 %30 = \u20ac3.600&#8217;d\u00fcr. Saatlik br\u00fct \u20ac12 alan bir a\u015f\u00e7\u0131n\u0131n i\u015fverene maliyeti, %19,75 SGK i\u015fveren pay\u0131 ve %2 i\u015fsizlik sigortas\u0131 eklenince yakla\u015f\u0131k \u20ac14,61&#8217;dir (\u00f6rnek). \u20ac3.600 \u00f7 \u20ac14,61 = <strong>yakla\u015f\u0131k 246 \u00fccretli saat<\/strong>, yani haftada 45 saat \u00e7al\u0131\u015fan yakla\u015f\u0131k 5,5 ki\u015fi. Vardiya plan\u0131na bunun \u00fczerinde eklenen her saat k\u00e2rdan gider.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Toplam personel maliyeti<\/strong> = br\u00fct \u00fccretler + SGK i\u015fveren pay\u0131 + i\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131 + ikramiye ve primler + d\u0131\u015far\u0131dan al\u0131nan ge\u00e7ici personel<\/li>\n\n\n\n<li><strong>Personel maliyeti oran\u0131 (%)<\/strong> = toplam personel maliyeti \u00f7 KDV hari\u00e7 sat\u0131\u015flar \u00d7 100<\/li>\n\n\n\n<li><strong>Saatlik ger\u00e7ek maliyet<\/strong> = br\u00fct saatlik \u00fccret \u00d7 (1 + i\u015fveren maliyeti oran\u0131)<\/li>\n\n\n\n<li><strong>Personel b\u00fct\u00e7esi<\/strong> = beklenen KDV hari\u00e7 sat\u0131\u015f \u00d7 hedef personel maliyeti oran\u0131<\/li>\n\n\n\n<li><strong>Kar\u015f\u0131lanabilir saat<\/strong> = personel b\u00fct\u00e7esi \u00f7 ortalama saatlik ger\u00e7ek maliyet<\/li>\n\n\n\n<li><strong>Prime cost (%)<\/strong> = (yiyecek-i\u00e7ecek maliyeti + toplam personel maliyeti) \u00f7 KDV hari\u00e7 sat\u0131\u015flar \u00d7 100<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran personel maliyeti oran\u0131 nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Restoran personel maliyeti oran\u0131, KDV hari\u00e7 sat\u0131\u015flar\u0131n\u0131z\u0131n ne kadar\u0131n\u0131n i\u015fletmede \u00e7al\u0131\u015fan ki\u015filere, bordrodaki net \u00fccrete de\u011fil size olan toplam maliyetleriyle \u00f6dendi\u011fini g\u00f6sterir. Food cost&#8217;un yan\u0131nda haftadan haftaya kontrol etti\u011finiz ikinci b\u00fcy\u00fck rakamd\u0131r: food cost mutfa\u011f\u0131n malzemeyi iyi kullan\u0131p kullanmad\u0131\u011f\u0131n\u0131 s\u00f6yler (bkz. <a href=\"https:\/\/elegant.menu\/blog\/tr\/food-cost-yuzdesi\/\">food cost y\u00fczdesi nas\u0131l hesaplan\u0131r<\/a>), personel maliyeti ise vardiya plan\u0131n\u0131n ger\u00e7ekten yapt\u0131\u011f\u0131n\u0131z i\u015fe uyup uymad\u0131\u011f\u0131n\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rakam\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131labilir k\u0131lan iki kural var. Sat\u0131\u015flar\u0131 KDV hari\u00e7 al\u0131n; restoran ve lokantalarda yeme-i\u00e7me hizmetlerinde KDV %10, alkoll\u00fc i\u00e7eceklere ili\u015fkin k\u0131s\u0131mda %20&#8217;dir (<a href=\"https:\/\/www.alomaliye.com\/2024\/05\/08\/yeme-icme-hizmetlerinde-kdv-oran-karmasasina-bir-bakis-2\/\" target=\"_blank\" rel=\"noopener\">Alomaliye<\/a>). Ve personelin t\u00fcm maliyetini say\u0131n: mutfak, salon ve bar\u0131n br\u00fct \u00fccretleri, SGK i\u015fveren pay\u0131, i\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131, \u00f6d\u00fcyorsan\u0131z ikramiye ve primler, ge\u00e7ici veya d\u0131\u015far\u0131dan personel. Kendinize maa\u015f \u00f6d\u00fcyorsan\u0131z onu da ekleyin; \u00f6demiyorsan\u0131z, k\u00e2r marj\u0131n\u0131z\u0131n kendi \u00fccretsiz eme\u011finizi de i\u00e7erdi\u011fini unutmay\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00d6rnek: i\u015fveren maliyetleriyle ve maliyetleri olmadan personel maliyeti oran\u0131<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fveren maliyetlerini d\u0131\u015far\u0131da b\u0131rakmak personel maliyetini oldu\u011fundan birka\u00e7 puan d\u00fc\u015f\u00fck g\u00f6sterir. Bir kebap\u00e7\u0131 i\u00e7in \u00f6rnek bir ay: KDV hari\u00e7 \u20ac50.000 sat\u0131\u015f ve \u20ac12.000 br\u00fct \u00fccret. 2026&#8217;da SGK i\u015fveren pay\u0131 %21,75&#8217;tir; imalat d\u0131\u015f\u0131 sekt\u00f6rlerdeki 2 puanl\u0131k indirimle %19,75&#8217;e iner, buna %2 i\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131 eklenir (<a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a>, <a href=\"https:\/\/www.pwc.com.tr\/tr\/hizmetlerimiz\/insan-yonetimi-ve-organizasyon-danismanligi\/sosyal-guvenlik-hizmetleri\/bultenler\/2025\/2026-yili-asgari-ucreti-ve-asgari-ucret-destegi-hk.html\" target=\"_blank\" rel=\"noopener\">PwC T\u00fcrkiye<\/a>).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Kalem<\/th><th>Tutar<\/th><th>Net sat\u0131\u015f\u0131n %&#8217;si<\/th><\/tr><\/thead><tbody><tr><td>KDV hari\u00e7 sat\u0131\u015flar<\/td><td>\u20ac50.000<\/td><td>%100<\/td><\/tr><tr><td>Br\u00fct \u00fccretler<\/td><td>\u20ac12.000<\/td><td>%24,0<\/td><\/tr><tr><td>+ SGK i\u015fveren pay\u0131 (%19,75)<\/td><td>\u20ac2.370<\/td><td>%4,7<\/td><\/tr><tr><td>+ \u0130\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131 (%2)<\/td><td>\u20ac240<\/td><td>%0,5<\/td><\/tr><tr><td><strong>= Toplam personel maliyeti<\/strong><\/td><td><strong>\u20ac14.610<\/strong><\/td><td><strong>%29,2<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Sadece br\u00fct \u00fccretlere bakan i\u015fletme %24 ile rahat oldu\u011funu d\u00fc\u015f\u00fcn\u00fcr; ger\u00e7ek oran %29,2&#8217;dir. \u0130ndirimden yararlanma ko\u015fullar\u0131n\u0131 ve i\u015fletmenize uygulanan oranlar\u0131 mali m\u00fc\u015favirinize teyit ettirin; bordroda g\u00f6rd\u00fc\u011f\u00fcn\u00fcz toplam i\u015fveren maliyetini kullan\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ka\u00e7 personel \u00e7al\u0131\u015ft\u0131rabilirsiniz? Beklenen kuver say\u0131s\u0131ndan hesaplay\u0131n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir vardiyada \u00e7al\u0131\u015ft\u0131rabilece\u011finiz personel, o vardiyan\u0131n beklenen KDV hari\u00e7 sat\u0131\u015f\u0131n\u0131n hedef personel oran\u0131yla \u00e7arp\u0131l\u0131p bir \u00e7al\u0131\u015fma saatinin ortalama ger\u00e7ek maliyetine b\u00f6l\u00fcnmesiyle bulunur. Hesab\u0131 vardiya vardiya yap\u0131n; sakin bir sal\u0131 \u00f6\u011flesi ile dolu bir cumartesi ak\u015fam\u0131 \u00e7ok farkl\u0131 kadro ister.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. ad\u0131m: Vardiya i\u00e7in kuver tahmini yap\u0131n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Son d\u00f6rt haftadaki ayn\u0131 vardiyan\u0131n kasa veya rezervasyon verisinden ba\u015flay\u0131n, sonra rezervasyonlara, havaya, bayramlara ve yak\u0131ndaki etkinliklere g\u00f6re d\u00fczeltin. Tahmini yaz\u0131n ki ger\u00e7ekle\u015fenle kar\u015f\u0131la\u015ft\u0131rabilesiniz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. ad\u0131m: Kuverleri KDV hari\u00e7 sat\u0131\u015fa \u00e7evirin<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kuver say\u0131s\u0131n\u0131 misafir ba\u015f\u0131na KDV hari\u00e7 ortalama harcamayla \u00e7arp\u0131n. Misafir ba\u015f\u0131na ortalama hesap %10 KDV dahil \u20ac25 ise net harcama \u20ac25 \u00f7 1,10 = \u20ac22,73&#8217;t\u00fcr. Rak\u0131 veya bira sat\u0131yorsan\u0131z alkoll\u00fc k\u0131sm\u0131 %20 ile ayr\u0131 hesaplay\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. ad\u0131m: Personel b\u00fct\u00e7esini belirleyin<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Net sat\u0131\u015f\u0131 hedef personel oran\u0131n\u0131zla \u00e7arp\u0131n. Hedefi ba\u015fka bir i\u015fletme t\u00fcr\u00fcnden de\u011fil, kendi ayl\u0131k rakamlar\u0131n\u0131zdan ve a\u015fa\u011f\u0131daki aral\u0131klardan al\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. ad\u0131m: B\u00fct\u00e7eyi g\u00f6revlere g\u00f6re saate \u00e7evirin<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Her g\u00f6revin saatlik ger\u00e7ek maliyetine b\u00f6l\u00fcn ve b\u00fct\u00e7e dolana kadar vardiya plan\u0131n\u0131 kurun. \u00d6nce sabit g\u00f6revler gelir (mutfa\u011f\u0131 a\u00e7acak ve ocakta duracak biri mutlaka olmal\u0131), sonra garsonlar\u0131 her garsonunuzun rahat\u00e7a bakabildi\u011fi kuver say\u0131s\u0131na g\u00f6re ekleyin; bu say\u0131y\u0131 ba\u015fka yerden almak yerine kendi salonunuzda \u00f6l\u00e7\u00fcn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">70 ki\u015filik bir lokantada \u00f6rnek bir cumartesi ak\u015fam\u0131: 140 kuver \u00d7 \u20ac22,73 = \u20ac3.182 net sat\u0131\u015f. %30 hedefle personel b\u00fct\u00e7esi \u20ac955&#8217;tir. \u0130\u015fletme sahibi, cumartesi her garsonun yakla\u015f\u0131k 35 kuvere iyi bakt\u0131\u011f\u0131n\u0131 \u00f6l\u00e7m\u00fc\u015f; yani d\u00f6rt garson.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>G\u00f6rev<\/th><th>Ki\u015fi \u00d7 saat<\/th><th>Saatlik ger\u00e7ek maliyet<\/th><th>Maliyet<\/th><\/tr><\/thead><tbody><tr><td>Usta (\u0131zgara, lahmacun, k\u00f6fte)<\/td><td>1 \u00d7 10 sa<\/td><td>\u20ac18<\/td><td>\u20ac180<\/td><\/tr><tr><td>A\u015f\u00e7\u0131lar<\/td><td>2 \u00d7 8 sa<\/td><td>\u20ac14<\/td><td>\u20ac224<\/td><\/tr><tr><td>Bula\u015f\u0131k\u00e7\u0131<\/td><td>1 \u00d7 8 sa<\/td><td>\u20ac11<\/td><td>\u20ac88<\/td><\/tr><tr><td>Garsonlar (140 kuver \u00f7 35)<\/td><td>4 \u00d7 7 sa<\/td><td>\u20ac12<\/td><td>\u20ac336<\/td><\/tr><tr><td>Barmen \/ \u00e7ayc\u0131<\/td><td>1 \u00d7 8 sa<\/td><td>\u20ac12<\/td><td>\u20ac96<\/td><\/tr><tr><td><strong>Toplam<\/strong><\/td><td><strong>70 sa<\/strong><\/td><td><\/td><td><strong>\u20ac924<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u20ac924 \u00f7 \u20ac3.182 = %29,0; \u20ac955&#8217;lik b\u00fct\u00e7enin i\u00e7inde, ama hastalanan biri i\u00e7in pek pay kalm\u0131yor. \u015eimdi yaln\u0131zca tahmin de\u011fi\u015fti\u011finde kar\u015f\u0131lanabilir saatlerin nas\u0131l de\u011fi\u015fti\u011fine bak\u0131n (ayn\u0131 \u20ac22,73 net harcama, %30 hedef, ortalama saatlik ger\u00e7ek maliyet \u20ac13):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Kuver tahmini<\/th><th>Net sat\u0131\u015f<\/th><th>Personel b\u00fct\u00e7esi (%30)<\/th><th>Kar\u015f\u0131lanabilir saat<\/th><\/tr><\/thead><tbody><tr><td>80<\/td><td>\u20ac1.818<\/td><td>\u20ac545<\/td><td>42 sa<\/td><\/tr><tr><td>110<\/td><td>\u20ac2.500<\/td><td>\u20ac750<\/td><td>58 sa<\/td><\/tr><tr><td>140<\/td><td>\u20ac3.182<\/td><td>\u20ac955<\/td><td>73 sa<\/td><\/tr><tr><td>170<\/td><td>\u20ac3.864<\/td><td>\u20ac1.159<\/td><td>89 sa<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 saatler kuverle birlikte azalmaz: 80 misafirde de ocakta bir a\u015f\u00e7\u0131 ve salonda biri gerekir. Bu y\u00fczden sakin vardiyalar genellikle yo\u011fun olanlardan daha y\u00fcksek personel oran\u0131yla \u00e7al\u0131\u015f\u0131r; as\u0131l de\u011ferlendirilecek rakam haftal\u0131k veya ayl\u0131k toplamd\u0131r. Ayn\u0131 mant\u0131k b\u00fct\u00fcn hafta i\u00e7in de ge\u00e7erlidir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Hedef personel oran\u0131<\/th><th>\u20ac12.000 net sat\u0131\u015fta haftal\u0131k b\u00fct\u00e7e<\/th><th>\u20ac14,61&#8217;den \u00fccretli saat<\/th><th>Haftada 45 saatlik ki\u015fi say\u0131s\u0131 (\u00f6rnek)<\/th><\/tr><\/thead><tbody><tr><td>%28<\/td><td>\u20ac3.360<\/td><td>230 sa<\/td><td>5,1<\/td><\/tr><tr><td>%30<\/td><td>\u20ac3.600<\/td><td>246 sa<\/td><td>5,5<\/td><\/tr><tr><td>%32<\/td><td>\u20ac3.840<\/td><td>263 sa<\/td><td>5,8<\/td><\/tr><tr><td>%35<\/td><td>\u20ac4.200<\/td><td>287 sa<\/td><td>6,4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00fcrkiye&#8217;de bir \u00e7al\u0131\u015fan\u0131n i\u015fverene maliyeti ne kadar?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrkiye&#8217;de imalat d\u0131\u015f\u0131 bir i\u015fletmede, asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131n i\u015fverene maliyeti 2026&#8217;da br\u00fct \u00fccretin yakla\u015f\u0131k 1,22 kat\u0131d\u0131r (bizim hesab\u0131m\u0131z, a\u015fa\u011f\u0131daki EY ve PwC rakamlar\u0131ndan). Kas\u0131m 2026&#8217;da kontrol edilen ana kalemler:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Kalem<\/th><th>2026<\/th><th>Kaynak<\/th><\/tr><\/thead><tbody><tr><td>Br\u00fct asgari \u00fccret<\/td><td>33.030,00 TL \/ ay<\/td><td><a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a><\/td><\/tr><tr><td>SGK i\u015fveren pay\u0131<\/td><td>%21,75 (indirimsiz)<\/td><td><a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a><\/td><\/tr><tr><td>\u0130malat d\u0131\u015f\u0131 sekt\u00f6rde prim indirimi<\/td><td>2 puan, oran %19,75<\/td><td><a href=\"https:\/\/www.pwc.com.tr\/tr\/hizmetlerimiz\/insan-yonetimi-ve-organizasyon-danismanligi\/sosyal-guvenlik-hizmetleri\/bultenler\/2025\/2026-yili-asgari-ucreti-ve-asgari-ucret-destegi-hk.html\" target=\"_blank\" rel=\"noopener\">PwC T\u00fcrkiye<\/a><\/td><\/tr><tr><td>\u0130\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131<\/td><td>%2 (asgari \u00fccrette 660,60 TL)<\/td><td><a href=\"https:\/\/www.pwc.com.tr\/tr\/hizmetlerimiz\/insan-yonetimi-ve-organizasyon-danismanligi\/sosyal-guvenlik-hizmetleri\/bultenler\/2025\/2026-yili-asgari-ucreti-ve-asgari-ucret-destegi-hk.html\" target=\"_blank\" rel=\"noopener\">PwC T\u00fcrkiye<\/a><\/td><\/tr><tr><td>Asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131n ayl\u0131k i\u015fveren maliyeti (imalat d\u0131\u015f\u0131)<\/td><td>40.214,03 TL<\/td><td><a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a><\/td><\/tr><tr><td>\u0130kramiye<\/td><td>\u0130\u015f Kanunu&#8217;nda a\u00e7\u0131k\u00e7a d\u00fczenlenmemi\u015f; s\u00f6zle\u015fmeden, i\u015fverenin taahh\u00fcd\u00fcnden veya d\u00fczenli uygulamadan do\u011far<\/td><td><a href=\"https:\/\/www.hukukihaber.net\/ucrete-ek-olarak-ikramiye\" target=\"_blank\" rel=\"noopener\">Hukuki Haber<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Bundan iki pratik sonu\u00e7 \u00e7\u0131kar. Birincisi, ikramiye \u00f6d\u00fcyorsan\u0131z (veya d\u00fczenli \u00f6dedi\u011finiz i\u00e7in art\u0131k y\u00fck\u00fcml\u00fcl\u00fc\u011fe d\u00f6n\u00fc\u015ft\u00fcyse) \u00f6dendi\u011fi ayda personel maliyetiniz s\u0131\u00e7rar; tutar\u0131 her ay on ikide bir olarak ay\u0131r\u0131n. \u0130kincisi, PwC&#8217;ye g\u00f6re 2026 i\u00e7in ayl\u0131k 1.270 TL asgari \u00fccret deste\u011fi \u00f6nerilmi\u015ftir, ancak kesinle\u015fti\u011fi teyit edilmedi; maliyet hesab\u0131n\u0131za ancak bordronuzda g\u00f6rd\u00fc\u011f\u00fcn\u00fczde ekleyin. Kendi saatlik ger\u00e7ek maliyetinizi bulmak i\u00e7in ge\u00e7en y\u0131l\u0131n g\u00f6rev baz\u0131nda toplam i\u015fveren maliyetini (bordrodan) fiilen \u00e7al\u0131\u015f\u0131lan saatlere b\u00f6l\u00fcn.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran i\u00e7in normal personel maliyeti oran\u0131 nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uluslararas\u0131 kaynaklara g\u00f6re restoranlarda normal personel maliyeti oran\u0131 KDV hari\u00e7 sat\u0131\u015flar\u0131n kabaca %25\u201335&#8217;idir; T\u00fcrkiye i\u00e7in do\u011frulanm\u0131\u015f bir sekt\u00f6r ortalamas\u0131 bulamad\u0131k. Kaynaklar\u0131n s\u00f6yledikleri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.7shifts.com\/calculators\/labor-cost-calculator\/\" target=\"_blank\" rel=\"noopener\">7shifts<\/a> (ABD): tam hizmet veren restoranlarda personel maliyeti genellikle cironun %30\u201335&#8217;i; s\u00fcrekli %28&#8217;in alt\u0131 yetersiz kadro anlam\u0131na gelebilir.<\/li>\n\n\n\n<li><a href=\"https:\/\/kitchennmbrs.app\/en\/knowledge-base\/daily-control\/how-do-i-calculate-the-maximum-number-of-cooks-i-can-schedule-for-a-specific-revenue-target\" target=\"_blank\" rel=\"noopener\">KitchenNmbrs<\/a> (Hollanda): yiyecek-i\u00e7ecek sekt\u00f6r\u00fcnde personel genellikle cironun %25\u201335&#8217;i, yaln\u0131zca mutfak yakla\u015f\u0131k %15\u201320.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.eposnow.com\/au\/resources\/what-percentage-should-labour-cost-be-in-a-restaurant\" target=\"_blank\" rel=\"noopener\">Epos Now<\/a>, BDO verisine dayanarak: \u00e7o\u011fu restoranda %25\u201335, fast casual&#8217;da %28,8&#8217;den casual dining&#8217;de %34&#8217;e.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu oranlar i\u015fveren maliyetleri farkl\u0131 olan \u00fclkelerden geldi\u011fi i\u00e7in T\u00fcrkiye&#8217;ye birebir uymayabilir; en iyi \u00f6l\u00e7\u00fct kendi ge\u00e7mi\u015f aylar\u0131n\u0131zd\u0131r. Food cost&#8217;unuz d\u00fc\u015f\u00fckse (pide, lahmacun, \u00e7orba a\u011f\u0131rl\u0131kl\u0131 bir men\u00fc) aral\u0131\u011f\u0131n \u00fcst\u00fcnde olup yine de k\u00e2r edebilirsiniz; sahibi her vardiyada \u00fccretsiz \u00e7al\u0131\u015f\u0131yorsa veya servis aks\u0131yorsa aral\u0131\u011f\u0131n alt\u0131nda olmak da sorun olabilir. Personeli food cost ile birlikte de\u011ferlendirin: tutmas\u0131 gereken rakam prime cost&#8217;tur; alt sat\u0131ra etkisini <a href=\"https:\/\/elegant.menu\/blog\/tr\/restoran-kar-marji\/\">restoran k\u00e2r marj\u0131<\/a> yaz\u0131m\u0131zda anlatt\u0131k.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Servisten k\u0131smadan personel maliyeti nas\u0131l d\u00fc\u015f\u00fcr\u00fcl\u00fcr?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Personel maliyetini, \u00fccretleri k\u0131sarak veya her vardiyay\u0131 eksik kadroyla \u00e7al\u0131\u015ft\u0131rarak de\u011fil, saatleri ger\u00e7ekte yapt\u0131\u011f\u0131n\u0131z i\u015fe uydurarak d\u00fc\u015f\u00fcr\u00fcn. En b\u00fcy\u00fck tasarruf genellikle birka\u00e7 vardiyadad\u0131r: bir ay boyunca vardiya ba\u015f\u0131na personel maliyeti ile net sat\u0131\u015f\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131n ve en k\u00f6t\u00fc be\u015f vardiyaya \u00f6nce bak\u0131n. Giri\u015f-\u00e7\u0131k\u0131\u015f saatlerini salon dolduk\u00e7a kayd\u0131r\u0131n; tahmin y\u00fcksek \u00e7\u0131kt\u0131\u011f\u0131nda birini erken g\u00f6nderin; sakin ak\u015famlarda barmenin servise de yard\u0131m edebilece\u011fi \u015fekilde \u00e7apraz e\u011fitim verin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00f6revlere de bak\u0131n. Sipari\u015f almak, sipari\u015fi mutfa\u011fa iletmek ve POS cihaz\u0131n\u0131 masaya ta\u015f\u0131mak garsonun zaman\u0131n\u0131 al\u0131r. <a href=\"https:\/\/elegant.menu\">Elegant Menu, QR men\u00fc ve sipari\u015f platformu<\/a> ile misafirler telefonlar\u0131ndaki men\u00fcden sipari\u015f verebilir ve \u00fccretli planlarda online \u00f6deyebilir; sipari\u015fler canl\u0131 sipari\u015f panosuna d\u00fc\u015fer, Standard planda fi\u015fler otomatik yazd\u0131r\u0131l\u0131r. Bunun garson ba\u015f\u0131na daha fazla masaya bakman\u0131z\u0131 sa\u011flay\u0131p sa\u011flamad\u0131\u011f\u0131n\u0131, yukar\u0131daki vardiya kar\u015f\u0131la\u015ft\u0131rmas\u0131yla birka\u00e7 hafta kendi salonunuzda \u00f6l\u00e7\u00fcn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Saatler zaten s\u0131k\u0131ysa ve personel oran\u0131 h\u00e2l\u00e2 y\u00fcksekse, sorun vardiya plan\u0131nda de\u011fil sat\u0131\u015fta veya fiyattad\u0131r. Fiyatlar\u0131n\u0131z\u0131 <a href=\"https:\/\/elegant.menu\/blog\/tr\/food-cost-nasil-hesaplanir\/\">food cost form\u00fcl\u00fcyle men\u00fc fiyatland\u0131rma<\/a> rehberiyle kontrol edin; sadece malzemeyi kar\u015f\u0131layan bir fiyat, yeme\u011fi pi\u015firen ve servis eden ki\u015filere bir \u015fey b\u0131rakmaz. Porsiyon maliyetinizi hen\u00fcz \u00e7\u0131karmad\u0131ysan\u0131z <a href=\"https:\/\/elegant.menu\/blog\/tr\/recete-maliyeti-hesaplama\/\">re\u00e7ete maliyeti hesaplama<\/a> ile ba\u015flay\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ger\u00e7ek personel maliyeti oran\u0131n\u0131z\u0131 nas\u0131l kontrol edersiniz?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Personel maliyeti oran\u0131n\u0131z, ayn\u0131 d\u00f6neme ait bordrodaki toplam i\u015fveren maliyeti kasadaki KDV hari\u00e7 sat\u0131\u015fa b\u00f6l\u00fcnd\u00fc\u011f\u00fcnde \u00e7\u0131kan rakamla \u00f6rt\u00fc\u015ft\u00fc\u011f\u00fcnde do\u011frudur. \u00dc\u00e7 \u015fekilde kontrol edin:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Haftal\u0131k, vardiya plan\u0131ndan:<\/strong> \u00e7al\u0131\u015f\u0131lan saat \u00d7 saatlik ger\u00e7ek maliyet, haftan\u0131n net sat\u0131\u015f\u0131na b\u00f6l\u00fcn\u00fcr. H\u0131zl\u0131d\u0131r ve y\u00f6n vermeye yeter.<\/li>\n\n\n\n<li><strong>Ayl\u0131k, bordrodan:<\/strong> bordrodaki toplam i\u015fveren maliyeti, art\u0131 d\u0131\u015far\u0131dan personel faturalar\u0131, art\u0131 y\u0131ll\u0131k kalemlerin (ikramiye, primler) on ikide biri. K\u0131yaslamada kullan\u0131lacak rakam budur.<\/li>\n\n\n\n<li><strong>Tahmin ve ger\u00e7ekle\u015fen:<\/strong> her vardiyan\u0131n tahmini kuverini ger\u00e7ekle\u015fenle kar\u015f\u0131la\u015ft\u0131r\u0131n. S\u00fcrekli fazla tahmin ediyorsan\u0131z, hesab\u0131n\u0131z ne kadar do\u011fru olursa olsun kadro hep a\u011f\u0131r kal\u0131r.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Haftal\u0131k ve ayl\u0131k rakamlar bir iki puandan fazla ayr\u0131\u015f\u0131yorsa, vardiya plan\u0131nda kulland\u0131\u011f\u0131n\u0131z saatlik maliyet eskimi\u015ftir; bordrodan yeniden hesaplay\u0131n. Asgari \u00fccret de\u011fi\u015fti\u011finde de bu hesab\u0131 tekrarlay\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Personel maliyeti hesaplamada s\u0131k yap\u0131lan hatalar<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Sadece br\u00fct \u00fccreti saymak.<\/strong> \u00d6rnekteki kebap\u00e7\u0131da i\u015fveren paylar\u0131 oran\u0131 yakla\u015f\u0131k 5 puan art\u0131r\u0131yor.<\/li>\n\n\n\n<li><strong>KDV dahil ciroya b\u00f6lmek.<\/strong> Personel maliyetini KDV oran\u0131 kadar d\u00fc\u015f\u00fck g\u00f6sterir.<\/li>\n\n\n\n<li><strong>Y\u0131ll\u0131k kalemleri unutmak.<\/strong> Y\u0131lda bir veya iki kez \u00f6denen ikramiye her aya da\u011f\u0131t\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Tek bir vardiyay\u0131 tek ba\u015f\u0131na yarg\u0131lamak.<\/strong> Sakin vardiyalar her zaman pahal\u0131 g\u00f6r\u00fcn\u00fcr; haftaya ve aya bak\u0131n.<\/li>\n\n\n\n<li><strong>Ge\u00e7ici personeli ve kendi eme\u011finizi d\u0131\u015far\u0131da b\u0131rakmak.<\/strong> Vardiyada \u00e7al\u0131\u015fan herkesin maliyeti rakama girer.<\/li>\n\n\n\n<li><strong>Fiyat\u0131 d\u00fczeltmek yerine saat k\u0131smak.<\/strong> Kadro zaten yal\u0131nsa, y\u00fcksek oran size fiyatlar\u0131n veya sat\u0131\u015f\u0131n d\u00fc\u015f\u00fck oldu\u011funu s\u00f6yl\u00fcyordur.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">SSS: restoran personel maliyeti<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Restoran personel maliyeti oran\u0131 nas\u0131l hesaplan\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Toplam personel maliyetini (br\u00fct \u00fccret + i\u015fveren maliyetleri) KDV hari\u00e7 sat\u0131\u015fa b\u00f6l\u00fcp 100 ile \u00e7arp\u0131n. \u20ac50.000 net sat\u0131\u015fta \u20ac14.610 personel maliyeti %29,2&#8217;dir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Restoranda personel maliyeti cironun y\u00fczde ka\u00e7\u0131 olmal\u0131?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Uluslararas\u0131 kaynaklar KDV hari\u00e7 sat\u0131\u015flar\u0131n %25\u201335&#8217;ini ola\u011fan aral\u0131k olarak veriyor; T\u00fcrkiye i\u00e7in do\u011frulanm\u0131\u015f bir sekt\u00f6r rakam\u0131 bulamad\u0131k. Kendi ge\u00e7mi\u015f aylar\u0131n\u0131z ve prime cost&#8217;unuz en g\u00fcvenilir \u00f6l\u00e7\u00fctt\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">100 kuver i\u00e7in ka\u00e7 personel gerekir?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bu sabit bir orana de\u011fil, kuver ba\u015f\u0131na sat\u0131\u015f\u0131n\u0131za ve bir \u00e7al\u0131\u015fma saatinin maliyetine ba\u011fl\u0131d\u0131r. Misafir ba\u015f\u0131na \u20ac22,73 net harcama ve %30 hedefle 100 kuver yakla\u015f\u0131k \u20ac682 b\u00fct\u00e7e verir; bu da \u20ac13&#8217;l\u00fck saatlik maliyetle mutfak, salon ve bar aras\u0131nda payla\u015f\u0131lacak yakla\u015f\u0131k 52 saat demektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131n i\u015fverene maliyeti ne kadar?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2026&#8217;da imalat d\u0131\u015f\u0131 bir i\u015fletmede asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131n ayl\u0131k i\u015fveren maliyeti 40.214,03 TL&#8217;dir (<a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a>). Bu, 33.030 TL br\u00fct \u00fccrete %19,75 SGK i\u015fveren pay\u0131 ve %2 i\u015fsizlik sigortas\u0131 eklenmi\u015f halidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Prime cost nedir?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Prime cost, yiyecek-i\u00e7ecek maliyeti ile toplam personel maliyetinin KDV hari\u00e7 sat\u0131\u015fa oran\u0131d\u0131r. Mutfa\u011f\u0131n ve vardiya plan\u0131n\u0131n kontrol alt\u0131nda olup olmad\u0131\u011f\u0131n\u0131 g\u00f6steren en iyi tek rakamd\u0131r, \u00e7\u00fcnk\u00fc bir taraftaki d\u00fc\u015f\u00fck oran di\u011fer taraftaki y\u00fcksek oran\u0131 ta\u015f\u0131yabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Her \u00e7al\u0131\u015fma saatini de\u011ferlendirin<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rakamlar personel maliyetinin y\u00fcksek oldu\u011funu s\u00f6yledi\u011finde \u00f6nce vardiya plan\u0131n\u0131, sonra fiyatlar\u0131 d\u00fczeltin. Elegant Menu \u00fccretsiz ba\u015flar: misafirler QR men\u00fcden sipari\u015f verir, siz de fiyatlar\u0131 rakamlar\u0131n\u0131z gerektirdi\u011fi anda telefonunuzdan de\u011fi\u015ftirirsiniz.<\/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 personel maliyeti: SGK i\u015fveren pay\u0131 dahil oran nas\u0131l hesaplan\u0131r, beklenen kuverden ka\u00e7 personel \u00e7al\u0131\u015ft\u0131rabilirsiniz ve normal oran nedir. Euro \u00f6rnekleriyle.<\/p>\n","protected":false},"author":1,"featured_media":669,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[57],"tags":[136,690,693,140],"class_list":["post-676","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","tag-restoran-yonetimi-tr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Restoran Personel Maliyeti: Ka\u00e7 Ki\u015fi \u00c7al\u0131\u015ft\u0131rabilirsiniz?<\/title>\n<meta name=\"description\" content=\"Restoran personel maliyeti oran\u0131 nas\u0131l hesaplan\u0131r? 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