{"id":689,"date":"2026-11-09T10:50:50","date_gmt":"2026-11-09T08:50:50","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=689"},"modified":"2026-11-09T10:50:52","modified_gmt":"2026-11-09T08:50:52","slug":"restoran-basabas-noktasi","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/tr\/restoran-basabas-noktasi\/","title":{"rendered":"Restoran Ba\u015faba\u015f Noktas\u0131: G\u00fcnde Ka\u00e7 Ki\u015fiye \u0130htiyac\u0131n\u0131z Var? (Form\u00fcl ve \u00d6rnekler)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Restoran ba\u015faba\u015f noktas\u0131 ki\u015fi say\u0131s\u0131 olarak \u015f\u00f6yle hesaplan\u0131r: <strong>ayl\u0131k sabit giderler \u00f7 ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131<\/strong>. Ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131, bir misafirin KDV hari\u00e7 harcamas\u0131ndan o misafirin yaratt\u0131\u011f\u0131 giderler (yiyecek-i\u00e7ecek maliyeti, kart komisyonu, ek mesai) \u00e7\u0131kar\u0131ld\u0131ktan sonra kalan tutard\u0131r. Sonucu a\u00e7\u0131k oldu\u011funuz g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcn; restoran\u0131n\u0131z\u0131n ilk eurosunu kazanmadan \u00f6nce her g\u00fcn ka\u00e7 misafire ihtiyac\u0131n\u0131z oldu\u011funu bulursunuz. Bu rehberde hesab\u0131 ad\u0131m ad\u0131m, euro \u00f6rnekleriyle ve T\u00fcrkiye&#8217;deki KDV oranlar\u0131yla bulacaks\u0131n\u0131z.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u0131sa cevap:<\/strong> 40 ki\u015filik bir lokantan\u0131n ayl\u0131k sabit giderleri 12.000 \u20ac. Misafir ba\u015f\u0131na ortalama hesap %10 KDV dahil 22 \u20ac, yani KDV hari\u00e7 20 \u20ac. Her misafir 8,50 \u20ac de\u011fi\u015fken gider yarat\u0131yor ve b\u00f6ylece 11,50 \u20ac katk\u0131 pay\u0131 b\u0131rak\u0131yor. 12.000 \u20ac \u00f7 11,50 \u20ac = ayda 1.044 ki\u015fi; ayda 30 g\u00fcn a\u00e7\u0131ksan\u0131z <strong>g\u00fcnde 35 ki\u015fi<\/strong> (t\u00fcm rakamlar \u00f6rnektir). Ortalama bir g\u00fcnde 36. misafirden itibaren k\u00e2r ba\u015flar.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ki\u015fi ba\u015f\u0131 KDV hari\u00e7 harcama<\/strong> = KDV dahil tutar \u00f7 (1 + KDV oran\u0131), yemek ve alkol i\u00e7in ayr\u0131 ayr\u0131<\/li>\n\n\n\n<li><strong>Ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131<\/strong> = KDV hari\u00e7 harcama \u2212 ki\u015fi ba\u015f\u0131 de\u011fi\u015fken gider<\/li>\n\n\n\n<li><strong>Ayl\u0131k ba\u015faba\u015f ki\u015fi say\u0131s\u0131<\/strong> = ayl\u0131k sabit giderler \u00f7 ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131<\/li>\n\n\n\n<li><strong>G\u00fcnl\u00fck ba\u015faba\u015f ki\u015fi say\u0131s\u0131<\/strong> = ayl\u0131k ba\u015faba\u015f ki\u015fi say\u0131s\u0131 \u00f7 a\u00e7\u0131k g\u00fcn say\u0131s\u0131<\/li>\n\n\n\n<li><strong>Ba\u015faba\u015f cirosu<\/strong> = sabit giderler \u00f7 katk\u0131 pay\u0131 oran\u0131 (katk\u0131 pay\u0131 \u00f7 KDV hari\u00e7 harcama)<\/li>\n\n\n\n<li><strong>K\u00e2r hedefi i\u00e7in ki\u015fi say\u0131s\u0131<\/strong> = (sabit giderler + hedef k\u00e2r) \u00f7 ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran ba\u015faba\u015f noktas\u0131 nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Restoran ba\u015faba\u015f noktas\u0131, gelirlerin t\u00fcm giderleri tam olarak kar\u015f\u0131lad\u0131\u011f\u0131, i\u015fletmenin ne k\u00e2r ne zarar etti\u011fi ciro ya da misafir say\u0131s\u0131d\u0131r. Bu noktan\u0131n alt\u0131nda her ay size para kaybettirir; \u00fcst\u00fcnde ise kira ve kadrolu personel zaten \u00f6dendi\u011fi i\u00e7in her ek misafirin katk\u0131 pay\u0131n\u0131n tamam\u0131 k\u00e2ra gider.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletmeciler genellikle euro yerine ki\u015fi say\u0131s\u0131yla d\u00fc\u015f\u00fcn\u00fcr, \u00e7\u00fcnk\u00fc misafiri salonda g\u00f6r\u00fcr ve planlars\u0131n\u0131z. Hesap ayn\u0131d\u0131r: ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131n\u0131 bildi\u011finizde, ki\u015fi say\u0131s\u0131yla ciro aras\u0131nda ge\u00e7i\u015f tek bir \u00e7arpmad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran ba\u015faba\u015f noktas\u0131 5 ad\u0131mda nas\u0131l hesaplan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u015faba\u015f noktas\u0131n\u0131 hesaplamak i\u00e7in bir ay\u0131n giderlerini sabit ve de\u011fi\u015fken olarak ay\u0131r\u0131r, ortalama hesab\u0131 KDV hari\u00e7 ki\u015fi ba\u015f\u0131 harcamaya \u00e7evirir, ki\u015fi ba\u015f\u0131 de\u011fi\u015fken gideri \u00e7\u0131kar\u0131r ve sabit giderleri kalan tutara b\u00f6lersiniz. Bir ay ola\u011fand\u0131\u015f\u0131 ge\u00e7tiyse son \u00fc\u00e7 ay\u0131n ortalamas\u0131n\u0131 kullan\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 1: Ayl\u0131k sabit giderleri listeleyin<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sabit giderleri 10 misafir de gelse 100 misafir de gelse \u00f6dersiniz. \u00d6rnek lokanta i\u00e7in:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Sabit gider (ayl\u0131k)<\/th><th>Tutar<\/th><\/tr><\/thead><tbody><tr><td>Kira ve aidat<\/td><td>3.000 \u20ac<\/td><\/tr><tr><td>Kadrolu personel, SGK i\u015fveren pay\u0131 dahil<\/td><td>6.800 \u20ac<\/td><\/tr><tr><td>Elektrik, do\u011falgaz, su (sabit k\u0131s\u0131m)<\/td><td>900 \u20ac<\/td><\/tr><tr><td>Sigorta, muhasebeci, ruhsat, yaz\u0131l\u0131m<\/td><td>600 \u20ac<\/td><\/tr><tr><td>Kredi ve leasing taksitleri<\/td><td>500 \u20ac<\/td><\/tr><tr><td>Pazarlama<\/td><td>200 \u20ac<\/td><\/tr><tr><td><strong>Toplam sabit gider<\/strong><\/td><td><strong>12.000 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Personeli br\u00fct maa\u015fla de\u011fil, toplam maliyetle hesaplay\u0131n: SGK i\u015fveren pay\u0131 ve i\u015fsizlik sigortas\u0131 maa\u015f\u0131n \u00fcst\u00fcne eklenir (ayr\u0131nt\u0131lar <a href=\"https:\/\/elegant.menu\/blog\/tr\/restoran-personel-maliyeti\/\">restoran personel maliyeti<\/a> yaz\u0131m\u0131zda). Kendinize maa\u015f \u00f6d\u00fcyorsan\u0131z sabit giderlere ekleyin; aksi halde ba\u015faba\u015f noktan\u0131z sizin bedava \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z\u0131 varsayar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 2: Ki\u015fi ba\u015f\u0131 KDV hari\u00e7 harcamay\u0131 bulun<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">KDV hari\u00e7 cironuzu ayn\u0131 d\u00f6nemdeki misafir say\u0131s\u0131na b\u00f6l\u00fcn ya da ortalama hesaptan KDV&#8217;yi \u00e7\u0131kar\u0131n. %10 KDV dahil 22 \u20ac i\u00e7in ki\u015fi ba\u015f\u0131 harcama 22 \u20ac \u00f7 1,10 = <strong>20,00 \u20ac<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 3: Ki\u015fi ba\u015f\u0131 de\u011fi\u015fken gideri bulun<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">De\u011fi\u015fken giderler misafir say\u0131s\u0131yla birlikte artar ve azal\u0131r. \u00d6rnek lokantada ortalama misafir ba\u015f\u0131na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yiyecek-i\u00e7ecek maliyeti, KDV hari\u00e7 harcaman\u0131n %32&#8217;si: 6,40 \u20ac (kendi oran\u0131n\u0131z <a href=\"https:\/\/elegant.menu\/blog\/tr\/food-cost-yuzdesi\/\">haftal\u0131k food cost y\u00fczdenizden<\/a> gelir)<\/li>\n\n\n\n<li>Yo\u011funlu\u011fa g\u00f6re \u00e7a\u011fr\u0131lan ek personel ve ek mesai: 1,50 \u20ac<\/li>\n\n\n\n<li>Kart ve online \u00f6deme komisyonlar\u0131: 0,30 \u20ac (banka ekstrenizdeki oran\u0131 kullan\u0131n)<\/li>\n\n\n\n<li>Pe\u00e7ete, temizlik malzemesi, paket servis ambalaj\u0131: 0,30 \u20ac<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Toplam: <strong>ki\u015fi ba\u015f\u0131 8,50 \u20ac<\/strong>. Yemek sipari\u015fi platformlar\u0131n\u0131n komisyonu da de\u011fi\u015fkendir ama yaln\u0131zca paket sipari\u015flerde olu\u015fur; paket servis cironuzun b\u00fcy\u00fck k\u0131sm\u0131ysa onu ayr\u0131 bir kanal olarak hesaplay\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 4: Ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131n\u0131 hesaplay\u0131n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">20,00 \u20ac harcama \u2212 8,50 \u20ac de\u011fi\u015fken gider = <strong>ki\u015fi ba\u015f\u0131 11,50 \u20ac katk\u0131 pay\u0131<\/strong>. Oran olarak 11,50 \u20ac \u00f7 20,00 \u20ac = %57,5: misafirin KDV hari\u00e7 harcad\u0131\u011f\u0131 her eurodan yakla\u015f\u0131k 57 sent \u00f6nce sabit giderlere, sonra k\u00e2ra gider.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ad\u0131m 5: Sabit giderleri katk\u0131 pay\u0131na b\u00f6l\u00fcn<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">12.000 \u20ac \u00f7 11,50 \u20ac = 1.043,5, yukar\u0131 yuvarlay\u0131nca <strong>ayda 1.044 ki\u015fi<\/strong>. Ayda 30 g\u00fcn a\u00e7\u0131ksan\u0131z 1.044 \u00f7 30 = 34,8, yani <strong>g\u00fcnde 35 ki\u015fi<\/strong>. Ciro olarak: 12.000 \u20ac \u00f7 %57,5 = <strong>ayda yakla\u015f\u0131k 20.870 \u20ac KDV hari\u00e7<\/strong>. 40 ki\u015filik bir salonda \u00f6\u011fle ve ak\u015fam toplam 35 ki\u015fi, g\u00fcnde bir tam dolulukdan az: salonunuzun ger\u00e7ekte yapt\u0131\u011f\u0131yla kar\u015f\u0131la\u015ft\u0131rabilece\u011finiz bir hedef.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">G\u00fcnde ka\u00e7 ki\u015fiye ihtiyac\u0131n\u0131z var? \u0130kinci \u00f6rnek: meyhane<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00fcnde ka\u00e7 ki\u015fiye ihtiyac\u0131n\u0131z oldu\u011fu tamamen kendi sabit giderlerinize ve katk\u0131 pay\u0131n\u0131za ba\u011fl\u0131d\u0131r, herkese uyan bir say\u0131 yoktur; ikinci \u00f6rnek, alkol satan bir i\u015fletmede KDV kar\u0131\u015f\u0131m\u0131n\u0131n hesab\u0131 nas\u0131l de\u011fi\u015ftirdi\u011fini g\u00f6steriyor. \u00d6rnek bir meyhane, misafir ba\u015f\u0131na 30 \u20ac hesap:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>18 \u20ac meze ve ara s\u0131cak (%10 KDV), 12 \u20ac rak\u0131 (%20 KDV)<\/li>\n\n\n\n<li>KDV hari\u00e7: 18 \u20ac \u00f7 1,10 + 12 \u20ac \u00f7 1,20 = 16,36 \u20ac + 10,00 \u20ac = <strong>26,36 \u20ac<\/strong><\/li>\n\n\n\n<li>De\u011fi\u015fken gider: yiyecek-i\u00e7ecek maliyeti %30 (7,91 \u20ac) + ek personel 1,80 \u20ac + komisyon ve malzeme 0,60 \u20ac = <strong>10,31 \u20ac<\/strong><\/li>\n\n\n\n<li>Katk\u0131 pay\u0131: 26,36 \u20ac \u2212 10,31 \u20ac = <strong>16,05 \u20ac<\/strong><\/li>\n\n\n\n<li>Sabit gider 14.000 \u20ac \u00f7 16,05 \u20ac = 872,3 \u2192 <strong>ayda 873 ki\u015fi, 30 g\u00fcnde g\u00fcnde 30 ki\u015fi<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fletmeci 30 \u20ac&#8217;luk KDV dahil hesab\u0131 kullansayd\u0131 katk\u0131 pay\u0131 19,69 \u20ac g\u00f6r\u00fcn\u00fcr, ba\u015faba\u015f noktas\u0131 711 ki\u015fi \u00e7\u0131kard\u0131: ayda 162 ki\u015fi, g\u00fcnde 5&#8217;ten fazla ki\u015fi fazla iyimser. Tahsil etti\u011finiz KDV devlete aittir; hem gelirden hem giderden ayr\u0131 tutun.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Say\u0131y\u0131 en \u00e7ok ne de\u011fi\u015ftirir?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Lokanta \u00f6rne\u011finde (12.000 \u20ac sabit, ki\u015fi ba\u015f\u0131 20 \u20ac harcama, 8,50 \u20ac de\u011fi\u015fken, 30 g\u00fcn) her seferinde tek bir de\u011feri de\u011fi\u015ftirin:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>De\u011fi\u015fiklik<\/th><th>Ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131<\/th><th>Ayl\u0131k ba\u015faba\u015f ki\u015fi say\u0131s\u0131<\/th><th>G\u00fcnl\u00fck ki\u015fi say\u0131s\u0131<\/th><\/tr><\/thead><tbody><tr><td>Ba\u015flang\u0131\u00e7<\/td><td>11,50 \u20ac<\/td><td>1.044<\/td><td>35<\/td><\/tr><tr><td>Kira 500 \u20ac daha d\u00fc\u015f\u00fck<\/td><td>11,50 \u20ac<\/td><td>1.000<\/td><td>34<\/td><\/tr><tr><td>Sabit giderler 1.000 \u20ac daha y\u00fcksek<\/td><td>11,50 \u20ac<\/td><td>1.131<\/td><td>38<\/td><\/tr><tr><td>Ki\u015fi ba\u015f\u0131 harcama 2 \u20ac daha y\u00fcksek<\/td><td>12,86 \u20ac<\/td><td>934<\/td><td>32<\/td><\/tr><tr><td>Food cost %32 yerine %35<\/td><td>10,90 \u20ac<\/td><td>1.101<\/td><td>37<\/td><\/tr><tr><td>30 yerine 26 g\u00fcn a\u00e7\u0131k<\/td><td>11,50 \u20ac<\/td><td>1.044<\/td><td>41<\/td><\/tr><tr><td>Ayda 3.000 \u20ac k\u00e2r hedefi<\/td><td>11,50 \u20ac<\/td><td>1.305<\/td><td>44<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Misafir ba\u015f\u0131na iki euro fazlas\u0131 g\u00fcnde \u00fc\u00e7 ki\u015fi kazand\u0131r\u0131r; food cost&#8217;ta \u00fc\u00e7 puanl\u0131k art\u0131\u015f iki ki\u015fi kaybettirir. Bu y\u00fczden fiyatland\u0131rma ve porsiyon kontrol\u00fc ba\u015faba\u015f noktas\u0131n\u0131 \u00e7o\u011fu zaman daha ucuz bir kiradan fazla etkiler.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00d6\u011fle ve ak\u015fam i\u00e7in farkl\u0131 harcama<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6\u011fle misafirleri ak\u015famdakilerden \u00e7ok daha az harc\u0131yorsa a\u011f\u0131rl\u0131kl\u0131 katk\u0131 pay\u0131 kullan\u0131n. Misafirlerin %40&#8217;\u0131 \u00f6\u011fle yeme\u011finde 6 \u20ac katk\u0131 pay\u0131yla, %60&#8217;\u0131 ak\u015fam 15 \u20ac ile geliyorsa: 0,4 \u00d7 6 \u20ac + 0,6 \u00d7 15 \u20ac = 11,40 \u20ac. 12.000 \u20ac \u00f7 11,40 \u20ac = ayda 1.053 ki\u015fi, g\u00fcnde 36. Kar\u0131\u015f\u0131m \u00f6\u011fleye kayarsa toplam misafir say\u0131s\u0131 ayn\u0131 kalsa bile ba\u015faba\u015f noktas\u0131 y\u00fckselir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sabit mi de\u011fi\u015fken mi? Giderleri nas\u0131l ay\u0131r\u0131rs\u0131n\u0131z?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir gider, gelecek ay daha fazla misafir geldi\u011finde ayn\u0131 kal\u0131yorsa sabit, her misafirle art\u0131yorsa de\u011fi\u015fkendir. Baz\u0131lar\u0131 karar gerektirir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Personel:<\/strong> kadrolu \u00e7al\u0131\u015fanlar sabit gider; yo\u011funlu\u011fa g\u00f6re ekledi\u011finiz ya da azaltt\u0131\u011f\u0131n\u0131z saatler (hafta sonu ekstra garson, \u00e7a\u011fr\u0131 \u00fczerine \u00e7al\u0131\u015fanlar) de\u011fi\u015fkendir. Bir\u00e7ok k\u00fc\u00e7\u00fck i\u015fletmede personel giderinin b\u00fcy\u00fck k\u0131sm\u0131 sabittir.<\/li>\n\n\n\n<li><strong>Enerji:<\/strong> b\u00f6l\u00fcn. So\u011futma, ayd\u0131nlatma ve \u0131s\u0131nma her durumda \u00e7al\u0131\u015f\u0131r; dolu bir servisin ek t\u00fcketimi de\u011fi\u015fkendir. B\u00f6lemiyorsan\u0131z temkinli olmak i\u00e7in sabit giderlere ekleyin.<\/li>\n\n\n\n<li><strong>Kredi taksitleri:<\/strong> nakit ba\u015faba\u015f noktas\u0131 (t\u00fcm \u00f6demeleri yapacak kadar para) istiyorsan\u0131z dahil edin. Muhasebeciniz bunun yerine faiz ve amortisman kullan\u0131r.<\/li>\n\n\n\n<li><strong>Yaz\u0131l\u0131m ve abonelikler:<\/strong> ayl\u0131k \u00fccretler (POS, rezervasyon, QR men\u00fc) sabittir; sipari\u015f ya da i\u015flem ba\u015f\u0131na \u00fccretler de\u011fi\u015fkendir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">KDV ba\u015faba\u015f noktan\u0131z\u0131 nas\u0131l de\u011fi\u015ftirir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">KDV ba\u015faba\u015f noktan\u0131z\u0131 de\u011fi\u015ftirir, \u00e7\u00fcnk\u00fc T\u00fcrkiye&#8217;de yemek ve alkol farkl\u0131 oranlara tabidir ve i\u00e7ki sat\u0131\u015f\u0131n\u0131z\u0131n pay\u0131 misafir ba\u015f\u0131na elinizde kalan\u0131 belirler. <a href=\"https:\/\/www.alomaliye.com\/2024\/05\/08\/yeme-icme-hizmetlerinde-kdv-oran-karmasasina-bir-bakis-2\/\" target=\"_blank\" rel=\"noopener\">Alomaliye<\/a>&#8216;ye g\u00f6re lokanta, i\u00e7kili lokanta, kebap\u00e7\u0131 ve benzeri yerlerde verilen hizmetler %10 KDV&#8217;ye tabidir, ancak alkoll\u00fc i\u00e7eceklere isabet eden k\u0131s\u0131m %20&#8217;dir; gazino, bar, diskotek, birahane, kokteyl salonu ve benzeri yerlerdeki hizmetlerin tamam\u0131 ise %20 KDV&#8217;ye tabidir. Bar olarak s\u0131n\u0131fland\u0131r\u0131lan bir i\u015fletmede ki\u015fi ba\u015f\u0131 harcaman\u0131n tamam\u0131ndan %20&#8217;yi \u00e7\u0131kar\u0131n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 internet hesaplay\u0131c\u0131lar\u0131 KDV dahil tutarlarla \u00e7al\u0131\u015f\u0131r; bu yaln\u0131zca t\u00fcm giderleriniz cironuzla ayn\u0131 KDV oran\u0131na sahipse do\u011fru sonu\u00e7 verir, personel maliyetinde KDV olmad\u0131\u011f\u0131 i\u00e7in bu neredeyse hi\u00e7 ge\u00e7erli de\u011fildir. Oranlar\u0131 muhasebecinizle kontrol edin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bir restoran i\u00e7in normal ba\u015faba\u015f noktas\u0131 nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00fcnl\u00fck ba\u015faba\u015f ki\u015fi say\u0131s\u0131 i\u00e7in g\u00fcvenilir bir \u00f6l\u00e7\u00fct yoktur, \u00e7\u00fcnk\u00fc tamamen kiran\u0131za, ekibinize, fiyatlar\u0131n\u0131za ve a\u00e7\u0131k g\u00fcn say\u0131n\u0131za ba\u011fl\u0131d\u0131r; T\u00fcrkiye i\u00e7in kayna\u011f\u0131 olan bir rakam bulamad\u0131k. Kar\u015f\u0131la\u015ft\u0131rabilece\u011finiz \u015fey yap\u0131 ta\u015flar\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yiyecek-i\u00e7ecek maliyeti art\u0131 personel (prime cost):<\/strong> <a href=\"https:\/\/7shifts.com\/blog\/restaurant-prime-cost-guide\/\" target=\"_blank\" rel=\"noopener\">7shifts<\/a>&#8216;e (ABD kayna\u011f\u0131) g\u00f6re genellikle cironun %55\u201365&#8217;i; <a href=\"https:\/\/www.fourth.com\/article\/restaurant-prime-cost\" target=\"_blank\" rel=\"noopener\">Fourth<\/a> %60&#8217;\u0131 genel kabul g\u00f6ren \u00f6l\u00e7\u00fct olarak g\u00f6steriyor, %65 ve \u00fczerinde sorun ba\u015fl\u0131yor; Alman <a href=\"https:\/\/g-wie-gastro.de\/unternehmensfuehrung\/management\/gewinn-und-kostenoptimierung\/betriebsoptimierung-in-der-gastronomie\" target=\"_blank\" rel=\"noopener\">G wie Gastro<\/a> ikisinin toplam\u0131n\u0131n net cironun %65&#8217;ini kal\u0131c\u0131 olarak a\u015fmamas\u0131 gerekti\u011fini s\u00f6yl\u00fcyor.<\/li>\n\n\n\n<li><strong>G\u00fcvenlik pay\u0131:<\/strong> Hollandal\u0131 <a href=\"https:\/\/kitchennmbrs.app\/en\/knowledge-base\/labor-cost-pl-break-even\/how-do-i-calculate-the-break-even-number-of-covers-per-day\" target=\"_blank\" rel=\"noopener\">KitchenNmbrs<\/a>, ba\u015faba\u015f noktas\u0131ndan %20\u201330 daha fazla misafiri hedeflemeyi \u00f6neriyor.<\/li>\n\n\n\n<li><strong>Kira:<\/strong> kiran\u0131n cironun %6\u201310&#8217;u olmas\u0131 gerekti\u011fi kural\u0131 s\u0131k tekrarlan\u0131yor, ancak bir inceleme bu kural\u0131n kayna\u011f\u0131n\u0131 bulamad\u0131 (<a href=\"https:\/\/www.katalystos.com\/blog\/restaurant-lease-negotiation\" target=\"_blank\" rel=\"noopener\">Katalystos<\/a>). En fazla kaba bir yol g\u00f6sterici olarak kullan\u0131n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bir i\u015fletmenin ba\u015faba\u015f noktas\u0131 y\u00fcksek olup yine de iyi gidebilir, yeter ki salonu d\u00fczenli olarak dolduruyor olsun (kiras\u0131 y\u00fcksek merkezi bir konum); d\u00fc\u015f\u00fck bir ba\u015faba\u015f noktas\u0131 ise b\u00f6lge o kadar misafiri bile getirmiyorsa i\u015fe yaramaz. \u00d6nemli olan, ba\u015faba\u015f noktan\u0131zla ger\u00e7ek\u00e7i olarak bekleyebilece\u011finiz misafir say\u0131s\u0131 aras\u0131ndaki farkt\u0131r. Ba\u015faba\u015f noktas\u0131n\u0131n \u00fcst\u00fcndeki paraya ne oldu\u011funu <a href=\"https:\/\/elegant.menu\/blog\/tr\/restoran-kar-marji\/\">restoran k\u00e2r marj\u0131<\/a> yaz\u0131m\u0131zda bulabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ba\u015faba\u015f noktan\u0131z\u0131 nas\u0131l d\u00fc\u015f\u00fcr\u00fcrs\u00fcn\u00fcz?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u015faba\u015f noktas\u0131n\u0131 \u00fc\u00e7 yolla d\u00fc\u015f\u00fcr\u00fcrs\u00fcn\u00fcz: sabit giderleri azaltarak, ki\u015fi ba\u015f\u0131 harcamay\u0131 art\u0131rarak ya da ki\u015fi ba\u015f\u0131 de\u011fi\u015fken gideri d\u00fc\u015f\u00fcrerek. Yukar\u0131daki tablo, son ikisinin genellikle daha h\u0131zl\u0131 etki etti\u011fini g\u00f6steriyor.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Az katk\u0131 b\u0131rakan yemeklerin fiyat\u0131n\u0131 yeniden belirleyin.<\/strong> <a href=\"https:\/\/elegant.menu\/blog\/tr\/recete-maliyeti-hesaplama\/\">Re\u00e7ete maliyetini<\/a> \u00e7\u0131kar\u0131n, fiyatlar\u0131 <a href=\"https:\/\/elegant.menu\/blog\/tr\/food-cost-nasil-hesaplanir\/\">food cost form\u00fcl\u00fcyle<\/a> belirleyin, i\u00e7ecekler i\u00e7in <a href=\"https:\/\/elegant.menu\/blog\/tr\/icecek-maliyeti-hesaplama\/\">i\u00e7ecek maliyeti hesaplamas\u0131n\u0131<\/a> kullan\u0131n.<\/li>\n\n\n\n<li><strong>T\u00fcm fiyatlar\u0131 art\u0131rmadan ki\u015fi ba\u015f\u0131 harcamay\u0131 y\u00fckseltin:<\/strong> payla\u015f\u0131lacak bir meze taba\u011f\u0131, bir tatl\u0131, ikinci bir i\u00e7ecek.<\/li>\n\n\n\n<li><strong>Food cost&#8217;u hedefe geri getirin:<\/strong> sabit porsiyonlar ve haftal\u0131k stok say\u0131m\u0131yla.<\/li>\n\n\n\n<li><strong>De\u011fi\u015fken saatleri misafir say\u0131s\u0131na g\u00f6re ayarlay\u0131n<\/strong>, vardiya al\u0131\u015fkanl\u0131klar\u0131na g\u00f6re de\u011fil.<\/li>\n\n\n\n<li><strong>Sabit giderleri y\u0131lda bir g\u00f6zden ge\u00e7irin:<\/strong> kullan\u0131lmayan abonelikler, sigortalar, enerji s\u00f6zle\u015fmeleri.<\/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. <a href=\"https:\/\/elegant.menu\">QR men\u00fc ve sipari\u015f platformu Elegant Menu<\/a> ile bir fiyat\u0131 internetten de\u011fi\u015ftirirsiniz ve QR kodu okutan her misafir onu hemen g\u00f6r\u00fcr, hi\u00e7bir \u015feyi yeniden bast\u0131rman\u0131z gerekmez; yerle\u015fik men\u00fc asistan\u0131 bir de\u011fi\u015fikli\u011fi sohbet \u00fczerinden b\u00fct\u00fcn bir yemek grubuna uygular ve her de\u011fi\u015fikli\u011fi yay\u0131na girmeden \u00f6nce siz onaylars\u0131n\u0131z. Katk\u0131 pay\u0131 \u00e7ok d\u00fc\u015f\u00fck bir yeme\u011fi, maliyetini yeniden hesaplayana kadar gizleyebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ger\u00e7ek ba\u015faba\u015f noktan\u0131z\u0131 nas\u0131l kontrol edersiniz?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u015faba\u015f noktan\u0131z, yakla\u015f\u0131k o say\u0131da misafir a\u011f\u0131rlad\u0131\u011f\u0131n\u0131z bir ay muhasebede s\u0131f\u0131ra yak\u0131n kapand\u0131\u011f\u0131nda do\u011frudur. \u00dc\u00e7 yolla kontrol edin:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Ayl\u0131k gelir tablosuyla:<\/strong> ger\u00e7ek misafir say\u0131s\u0131ndan ba\u015faba\u015f misafir say\u0131s\u0131n\u0131 \u00e7\u0131kar\u0131n ve katk\u0131 pay\u0131yla \u00e7arp\u0131n. 1.100 misafirde \u00f6rnek lokanta yakla\u015f\u0131k (1.100 \u2212 1.044) \u00d7 11,50 \u20ac = 644 \u20ac k\u00e2r etmeli. Muhasebe \u00e7ok daha az\u0131n\u0131 g\u00f6steriyorsa bir gider eksiktir ya da de\u011fi\u015fken giderler sand\u0131\u011f\u0131n\u0131zdan y\u00fcksektir.<\/li>\n\n\n\n<li><strong>Her hafta kasadan:<\/strong> misafir say\u0131s\u0131 ve ki\u015fi ba\u015f\u0131 KDV hari\u00e7 harcama, g\u00fcnl\u00fck hedefe kar\u015f\u0131. Yaln\u0131zca toplam\u0131 de\u011fil, ba\u015faba\u015f\u0131n alt\u0131nda kalan g\u00fcnleri de say\u0131n.<\/li>\n\n\n\n<li><strong>G\u00fcvenlik marj\u0131n\u0131z:<\/strong> (ger\u00e7ek misafir \u2212 ba\u015faba\u015f misafir) \u00f7 ger\u00e7ek misafir. Ayda 1.200 misafirle lokantan\u0131n g\u00fcvenlik marj\u0131 %13: zarara ge\u00e7meden \u00f6nce misafir say\u0131s\u0131 bu kadar d\u00fc\u015febilir.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Kira, maa\u015flar ya da KDV de\u011fi\u015fti\u011finde, a\u00e7\u0131k g\u00fcn say\u0131n\u0131z\u0131 de\u011fi\u015ftirdi\u011finizde ve en az \u00fc\u00e7 ayda bir yeniden hesaplay\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ba\u015faba\u015f noktas\u0131nda s\u0131k yap\u0131lan hatalar<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>KDV dahil ciroyla hesaplamak.<\/strong> Meyhane \u00f6rne\u011finde oldu\u011fu gibi g\u00fcnde birka\u00e7 misafiri gizler.<\/li>\n\n\n\n<li><strong>Toplam giderleri ortalama hesaba b\u00f6lmek.<\/strong> Sabit ve de\u011fi\u015fken giderleri kar\u0131\u015ft\u0131r\u0131r ve yaln\u0131zca \u015fu anki misafir say\u0131n\u0131zda do\u011fru sonu\u00e7 verir; misafir say\u0131s\u0131 de\u011fi\u015fince ne olaca\u011f\u0131n\u0131 s\u00f6ylemez.<\/li>\n\n\n\n<li><strong>Personeli br\u00fct maa\u015fla hesaplamak.<\/strong> SGK i\u015fveren pay\u0131 ve i\u015fsizlik sigortas\u0131 sabit giderlere dahildir.<\/li>\n\n\n\n<li><strong>Kendi maa\u015f\u0131n\u0131z\u0131 unutmak.<\/strong> Yaln\u0131zca siz bedava \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z i\u00e7in tutan bir ba\u015faba\u015f noktas\u0131, ba\u015faba\u015f noktas\u0131 de\u011fildir.<\/li>\n\n\n\n<li><strong>Sezonluk i\u015fletmede tek bir ay kullanmak.<\/strong> Sakin bir ay\u0131 ve yo\u011fun bir ay\u0131 ayr\u0131 hesaplay\u0131n, y\u0131l\u0131n tamam\u0131n\u0131n ba\u015faba\u015f noktas\u0131n\u0131n \u00fcst\u00fcnde kald\u0131\u011f\u0131n\u0131 kontrol edin.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Restoran ba\u015faba\u015f noktas\u0131 hakk\u0131nda s\u0131k sorulan sorular<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Restoran ba\u015faba\u015f noktas\u0131 nas\u0131l hesaplan\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ayl\u0131k sabit giderlerinizi ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131na (KDV hari\u00e7 ki\u015fi ba\u015f\u0131 harcama eksi ki\u015fi ba\u015f\u0131 de\u011fi\u015fken gider) b\u00f6l\u00fcn. 12.000 \u20ac \u00f7 11,50 \u20ac = ayda 1.044 ki\u015fi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bir restoran\u0131n ba\u015faba\u015f i\u00e7in g\u00fcnde ka\u00e7 m\u00fc\u015fteriye ihtiyac\u0131 var?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ayl\u0131k ba\u015faba\u015f ki\u015fi say\u0131s\u0131n\u0131 a\u00e7\u0131k g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcn; herkes i\u00e7in ge\u00e7erli bir say\u0131 yoktur. \u00d6rnek lokantada 1.044 \u00f7 30 = g\u00fcnde 35 ki\u015fi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Personel gideri sabit mi de\u011fi\u015fken mi?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kadrolu personel sabit gider, misafir say\u0131s\u0131na g\u00f6re eklenen ya da azalt\u0131lan saatler de\u011fi\u015fken giderdir. \u0130kisini de SGK i\u015fveren pay\u0131 dahil toplam maliyetle hesaplay\u0131n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ba\u015faba\u015f noktas\u0131 KDV dahil mi hari\u00e7 mi hesaplan\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">KDV hari\u00e7 hesaplan\u0131r, \u00e7\u00fcnk\u00fc tahsil etti\u011finiz KDV&#8217;yi devlete \u00f6dersiniz. Hesab\u0131n her k\u0131sm\u0131 i\u00e7in do\u011fru oran\u0131 \u00e7\u0131kar\u0131n: lokantada yeme\u011fe %10, alkoll\u00fc i\u00e7ece\u011fe %20.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Yeni bir restoran\u0131n ba\u015faba\u015f noktas\u0131na ula\u015fmas\u0131 ne kadar s\u00fcrer?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00fcvenilir bir ortalama yoktur, bu y\u00fczden kendi plan\u0131n\u0131z i\u00e7in hesaplay\u0131n: \u00f6nce misafir say\u0131n\u0131z\u0131n ayl\u0131k ba\u015faba\u015f noktas\u0131na ula\u015ft\u0131\u011f\u0131 ay, sonra yat\u0131r\u0131m\u0131 ka\u00e7 ayda geri kazanaca\u011f\u0131n\u0131z\u0131 bulmak i\u00e7in yat\u0131r\u0131m \u00f7 ayl\u0131k k\u00e2r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Say\u0131n\u0131z\u0131 bilin, sonra onu de\u011fi\u015ftirin<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00fcnde ka\u00e7 misafire ihtiyac\u0131n\u0131z oldu\u011funu bildi\u011finizde her fiyat\u0131n ve her vardiyan\u0131n net bir hedefi olur. Elegant Menu ile ba\u015flamak \u00fccretsiz: men\u00fcn\u00fcz\u00fc bir QR koda ta\u015f\u0131y\u0131n, masadan sipari\u015f al\u0131n ve rakamlar\u0131n\u0131z gerektirdi\u011fi anda fiyatlar\u0131 telefonunuzdan de\u011fi\u015ftirin.<\/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 ba\u015faba\u015f noktas\u0131: sabit ve de\u011fi\u015fken giderleri ay\u0131r\u0131n, ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131n\u0131 bulun ve g\u00fcnde ka\u00e7 ki\u015fiye ihtiyac\u0131n\u0131z oldu\u011funu hesaplay\u0131n. %10 ve %20 KDV ile.<\/p>\n","protected":false},"author":1,"featured_media":682,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[57],"tags":[136,690,481],"class_list":["post-689","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-tr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Restoran Ba\u015faba\u015f Noktas\u0131: G\u00fcnde Ka\u00e7 Ki\u015fi Gerekir?<\/title>\n<meta name=\"description\" content=\"Restoran ba\u015faba\u015f noktas\u0131 = sabit giderler \u00f7 ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131. G\u00fcnde ka\u00e7 ki\u015fiye ihtiyac\u0131n\u0131z oldu\u011funu y\u00fczde 10 ve 20 KDV ile, euro \u00f6rnekleriyle hesaplay\u0131n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elegant.menu\/blog\/tr\/restoran-basabas-noktasi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restoran Ba\u015faba\u015f Noktas\u0131: G\u00fcnde Ka\u00e7 Ki\u015fi Gerekir?\" \/>\n<meta property=\"og:description\" content=\"Restoran ba\u015faba\u015f noktas\u0131 = sabit giderler \u00f7 ki\u015fi ba\u015f\u0131 katk\u0131 pay\u0131. G\u00fcnde ka\u00e7 ki\u015fiye ihtiyac\u0131n\u0131z oldu\u011funu y\u00fczde 10 ve 20 KDV ile, euro \u00f6rnekleriyle hesaplay\u0131n.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elegant.menu\/blog\/tr\/restoran-basabas-noktasi\/\" \/>\n<meta property=\"og:site_name\" content=\"elegant.menu blog\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-09T08:50:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-09T08:50:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elegant.menu\/blog\/wp-content\/uploads\/2026\/11\/busy-restaurant-covers.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1138\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ben\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ben\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/elegant.menu\\\/blog\\\/tr\\\/restoran-basabas-noktasi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/elegant.menu\\\/blog\\\/tr\\\/restoran-basabas-noktasi\\\/\"},\"author\":{\"name\":\"Ben\",\"@id\":\"https:\\\/\\\/elegant.menu\\\/blog\\\/#\\\/schema\\\/person\\\/ec148090d5d0ea68d7f46c57f98532f3\"},\"headline\":\"Restoran Ba\u015faba\u015f Noktas\u0131: G\u00fcnde Ka\u00e7 Ki\u015fiye \u0130htiyac\u0131n\u0131z Var? 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