{"id":1050,"date":"2022-04-12T16:07:36","date_gmt":"2022-04-12T13:07:36","guid":{"rendered":"https:\/\/fiacoglobal.com.tr\/?p=1050"},"modified":"2022-04-12T18:18:20","modified_gmt":"2022-04-12T15:18:20","slug":"isletme-nedir-ve-turleri-nelerdir","status":"publish","type":"post","link":"https:\/\/fiacoglobal.com.tr\/fa\/2022\/04\/12\/isletme-nedir-ve-turleri-nelerdir\/","title":{"rendered":"\u0130\u015eLETME NED\u0130R VE T\u00dcRLER\u0130 NELERD\u0130R?"},"content":{"rendered":"
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\u0130\u015fletme Nedir ve T\u00fcrleri Nelerdir?<\/strong><\/h3>
\u00a0<\/strong><\/div>

\u0130\u015fletme, insan ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak ve kazan\u00e7 sa\u011flamak amac\u0131 ile mal ve\/veya hizmetlerin risk al\u0131narak \u00fcretilmesi ve bu \u00fcretim s\u00fcreci boyunca insan ihtiya\u00e7lar\u0131n\u0131n tatmini g\u00f6z \u00f6n\u00fcnde bulundurarak birbiri ile uyumlu sistemleri planlayarak, teknolojik geli\u015fmelerden faydalanarak hedeflenen sonu\u00e7lar\u0131n ortaya \u00e7\u0131kmas\u0131n\u0131 sa\u011flayan organizasyon b\u00fct\u00fcn\u00fcd\u00fcr.<\/p>

\u0130\u015fletme bilimi, i\u015fletme \u00e7e\u015fitlerini farkl\u0131 konu ve ba\u015fl\u0131klarda ay\u0131rarak \u00e7e\u015fitli s\u0131n\u0131fland\u0131rmalara gitmi\u015f bulunmaktad\u0131r. Bunlar alt ba\u015fl\u0131klar halinde a\u00e7\u0131klanacakt\u0131r;<\/p>

Hukuki Yap\u0131lar\u0131na G\u00f6re <\/strong>\u0130<\/strong>\u015fletmeler<\/strong><\/h3>
\u00a0<\/strong><\/div>

T\u00fcrkiye\u2019de i\u015fletmelerin yasal yap\u0131lar\u0131n\u0131 d\u00fczenleyen bir\u00e7ok yasa vard\u0131r. Bunlardan T\u00fcrk Ticaret Kanunu, Medeni Kanun, Bor\u00e7lar Kanunu, Kooperatifler Kanunu, \u0130\u015f Kanunu, Vergi Kanunlar\u0131 \u015feklinde s\u00f6z edilebilir. Bu yasalara ba\u011fl\u0131 olarak i\u015fletmeler \u00fc\u00e7 ana gruba ayr\u0131lm\u0131\u015ft\u0131r. Bunlar:<\/p>

  • \u00d6zel \u0130\u015fletmeler
    • Tek Ki\u015fi (\u015eah\u0131s) \u0130\u015fletmeleri<\/li>
    • \u015eirketler (Ortakl\u0131klar)<\/li>
    • Kooperatifler<\/li>
    • Dernek ve Vak\u0131flar\u0131n (Tesislerin) \u0130ktisadi \u0130\u015fletmeleri<\/li>
    • Kamu \u0130\u015fletmeleri<\/li>
    • Yabanc\u0131 Sermeyeli \u0130\u015fletmeler<\/li><\/ul><\/li><\/ul>

      \u00a0<\/p>

      Yukar\u0131da maddeler halinde verilmi\u015f olan i\u015fletme t\u00fcrlerinin tamam\u0131 genel olarak T\u00fcrk Ticaret Kanunu\u2019nun 11. Maddesine g\u00f6re; \u2018Esnaf i\u015fletmesi i\u00e7in \u00f6ng\u00f6r\u00fclen s\u0131n\u0131r\u0131 a\u015fan kazan\u00e7 sa\u011flamay\u0131 hedefleyen, faaliyetlerin devaml\u0131 ba\u011f\u0131ms\u0131z \u015fekilde y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc yerlerdir.\u2019 \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r. Yine ayn\u0131 kanunun 14. Maddesine g\u00f6re; \u2018Ba\u015fka bir ki\u015finin veya bir yasal kurumun izni olmadan ticari bir i\u015fletmenin faaliyetlerini y\u00fcr\u00fcten kimseye tacir denir.\u2019\u00a0 \u015feklinde tan\u0131mla tacir ifade edilmi\u015ftir.<\/p>

      \u00d6zel \u0130\u015fletmeler<\/strong><\/h3>

      \u00a0<\/p>

      Ki\u015fisel emek, sermaye ve sorumlulu\u011fun s\u00f6z konusu oldu\u011fu, risk fakt\u00f6r\u00fcn\u00fcn i\u015fletme sahip ve ortaklar\u0131n\u0131n \u00fcstlendi\u011fi i\u015fletmelerdir.<\/p>

      \u00d6zel \u0130\u015fletmeleri \u015fu \u015fekilde s\u0131n\u0131fland\u0131r\u0131l\u0131r;<\/p>

      • Tek Ki\u015fi \u0130\u015fletmeleri<\/li>
      • \u015eirketler (Ortakl\u0131klar)
        • Adi \u015eirketler<\/li>
        • Ticaret \u015eirketleri
          • \u015eah\u0131s \u015eirketleri
            • Kolektif \u015eirketler<\/li>
            • Komandit \u015firketler<\/li><\/ul><\/li>
            • Sermaye \u015eirketleri
              • Anonim \u015firketler<\/li>
              • Limited \u015eirketler<\/li>
              • Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler<\/li><\/ul><\/li>
              • Kooperatifler<\/li>
              • Dernek ve Vak\u0131flar\u0131n (Tesislerin) \u0130ktisadi \u0130\u015fletmesi<\/li><\/ul><\/li><\/ul><\/li><\/ul>

                \u00a0<\/h3>

                Tek Ki\u015fi \u0130\u015fletmeleri<\/strong><\/p>

                Sermayesi bir ki\u015fi taraf\u0131ndan tedarik edilen ve y\u00f6netimi bir ki\u015fiye ait olan i\u015fletme t\u00fcrleridir (Yaz\u0131c\u0131, 2007). Elde etti\u011fi ekonomik kaynaklar\u0131 de\u011ferlendirmek amac\u0131yla ve ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fma arzusuyla kurulan i\u015fletme t\u00fcr\u00fcd\u00fcr(Sabuncuo\u011flu ve Tokol, 2003). Uygulamada en \u00e7ok g\u00f6r\u00fclen i\u015fletme t\u00fcr\u00fc olan Tek Ki\u015fi \u0130\u015fletmeleri, en basit ve en eski i\u015fletme t\u00fcr\u00fc olarak kabul edilmektedir.<\/p>

                \u015eirketler (Ortakl\u0131klar)<\/b><\/p>

                Bir veya birden \u00e7ok ki\u015finin iktisadi bir hedefe ula\u015fmak i\u00e7in aralar\u0131nda anla\u015farak para mal ya da emeklerini bir araya koymay\u0131 taahh\u00fct ederek olu\u015fturduklar\u0131 ekonomik birimlere denmektedir (\u00c7etin, 2014). Bor\u00e7lar Kanunu ve Ticaret Kanununa g\u00f6re iki ba\u015fl\u0131k alt\u0131nda ayr\u0131lan \u015firketler; Bor\u00e7lar Kanunu kapsam\u0131nda olan \u2018Adi \u015eirketler\u2019 ve Ticaret Kanunu kapsam\u0131nda olan Ticaret \u015eirketleri \u015feklindedir. Ticaret \u015eirketleri \u015eah\u0131s ve Sermaye \u015eirketleri olarak ikiye ayr\u0131l\u0131r. \u015eah\u0131s \u015firketleri; Kolektif ve Komandit \u015firket olarak uygulamada g\u00f6r\u00fcl\u00fcrken, Sermaye \u015eirketleri; Anonim \u015eirketler, Limited \u015eirketler, Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler olarak uygulamada g\u00f6r\u00fclmektedir.<\/p>

                Kooperatifler<\/b><\/p>

                Ger\u00e7ek Ki\u015filer, Kamu T\u00fczel Ki\u015filikleri ya da dernekler taraf\u0131ndan olu\u015fan en az 7 orta\u011f\u0131 olmas\u0131 gereken, kar elde etmekten \u00e7ok ekonomik yard\u0131m, dayan\u0131\u015fma ve korunma hedefi bulunan, \u00f6zel i\u015fletmeler gibi y\u00f6netilen, istenildi\u011finde girip, istenildi\u011finde \u00e7\u0131k\u0131lan i\u015fletme t\u00fcr\u00fcd\u00fcr. Sanayi ve Ticaret Bakanl\u0131\u011f\u0131na g\u00f6nderilen noter onayl\u0131 ortakl\u0131k s\u00f6zle\u015fmesinin ard\u0131ndan izni Bakanl\u0131ktan al\u0131nan kurulu\u015f i\u015fleminin ard\u0131ndan Ticaret Mahkemesi taraf\u0131ndan kurulmu\u015f olur ve ticaret siciline kay\u0131t yapt\u0131r\u0131larak ilan ettirilerek faaliyetlerine ba\u015flam\u0131\u015f olur.<\/p>

                Kooperatifler 1969 y\u0131l\u0131nda \u00e7\u0131kar\u0131lan 1163 say\u0131l\u0131 Kooperatifler Kanununa tabidir. Bu Kanun \u00e7\u0131kar\u0131lmadan \u00f6nce de Anonim \u015eirketlerle ilgili yasal d\u00fczenlemelere tabiydiler.<\/p>

                Dernek ve Vak\u0131flar\u0131n (Tesislerin) \u0130ktisadi \u0130\u015fletmeleri<\/strong><\/p>

                Dernekler ve Vak\u0131flar insanlar\u0131n sosyal ve k\u00fclt\u00fcrel ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak \u00fczere kurulan ve ayr\u0131ca kazan\u00e7 payla\u015ft\u0131rma hedefi bulunan, i\u015fletme kurup i\u015fletme yasaklar\u0131 bulunan ki\u015fi ve mal topluluklar\u0131d\u0131r. Ancak Medeni Kanuna g\u00f6re temel ama\u00e7lar\u0131na (sosyo-k\u00fclt\u00fcrel) ula\u015fmak i\u00e7in iktisadi ama\u00e7l\u0131 i\u015fletmeler kurabilir (Yaz\u0131c\u0131, 2007). Buradaki fark as\u0131l ama\u00e7lar\u0131n\u0131n kazan\u00e7 sa\u011flama hedefi ile i\u015fletme kurmak olmad\u0131\u011f\u0131, ikinci derece ama\u00e7lar\u0131n\u0131 ger\u00e7ekle\u015ftirme olarak yorumlanmaktad\u0131r.<\/p>

                Yukar\u0131daki a\u00e7\u0131klamalardan hareket edilerek bir \u00f6rnekle ayr\u0131m\u0131n g\u00f6sterilmesinin yararl\u0131 olaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmektedir. K\u0131z\u0131lay sosyal ihtiya\u00e7lar\u0131 (felakete u\u011frayanlara yard\u0131m) as\u0131l kurulu\u015f amac\u0131d\u0131r. Bu amac\u0131n\u0131 ger\u00e7ekle\u015ftirebilmek i\u00e7in mali kaynaklar\u0131n\u0131 kar\u015f\u0131lamak \u00fczere Maden Sular\u0131 \u0130\u015fletmesini y\u00fcr\u00fctmesi bu durumu a\u00e7\u0131klar niteliktedir.<\/p>

                Kamu\u00a0<\/strong>\u0130<\/strong>\u015fletmeleri<\/strong><\/h3>

                \u00a0<\/p>

                \u00dclkemizde karma ekonomi sisteminin g\u00f6r\u00fclmesinden dolay\u0131 devletin ekonomik giri\u015fimlerde bulunmas\u0131 s\u0131k g\u00f6r\u00fclen bir durum olmaktad\u0131r. Kamu i\u015fletmeleri, Sermayesinin yar\u0131s\u0131 ya da yar\u0131s\u0131ndan fazlas\u0131n\u0131n devlete ait oldu\u011fu i\u015fletme t\u00fcrlerini belirtmektedir. Bu t\u00fcr i\u015fletmeler gelir elde etmenin yan\u0131nda bir tak\u0131m kamusal hizmetlerin y\u00fcr\u00fct\u00fclmesini hedef alan i\u015fletme t\u00fcrleridir.<\/p>

                Bir\u00e7ok farkl\u0131 t\u00fcr\u00fc bulunan kamu i\u015fletmelerinde \u00fclkemizdeki yap\u0131lanma t\u00fcrleri \u015fu \u015fekildedir:<\/p>

                • Kamu \u0130ktisadi Te\u015febb\u00fcsleri (K\u0130T)
                  • \u0130ktisadi Devlet Te\u015fekk\u00fcller (\u0130DT)<\/li>
                  • Kamu \u0130ktisadi Kurulu\u015flar\u0131 (K\u0130K)<\/li>
                  • Yerel Y\u00f6netim \u0130\u015fletmeleri<\/li>
                  • Katma B\u00fct\u00e7eli \u0130\u015fletmeler<\/li>
                  • D\u00f6ner Sermayeli \u0130\u015fletmeler<\/li><\/ul><\/li><\/ul>

                    \u00a0<\/p>

                    Kamu \u0130ktisadi Te\u015febb\u00fcsleri: Sermeyenin tamam\u0131 ya da % 50\u2019den fazlas\u0131n\u0131n devlete ait oldu\u011fu kamu i\u015fletme t\u00fcrleridir. Toprak Mahsulleri Ofisi (TMO) gibi…<\/p>

                    \u0130DT ve K\u0130K diye ikiye ayr\u0131lmaktad\u0131r. Aralar\u0131ndaki fark \u015fudur; \u0130DT\u2019ler ekonomik \u00e7\u0131karlar do\u011frultusunda hareket ederken, K\u0130K\u2019ler sosyal fayda yaratmay\u0131 \u00f6n planda tutmaktad\u0131r.<\/p>

                    Yerel Y\u00f6netim \u0130\u015fletmeleri: Belediye, \u0130l \u00d6zel \u0130daresi ve K\u00f6ylere ba\u011fl\u0131 olarak, kamu mallar\u0131n\u0131n i\u015fletilerek kazan\u00e7 sa\u011flanmas\u0131n\u0131 hedefleyen, t\u00fczel ki\u015fili\u011fi bulunmayan kamu i\u015fletme t\u00fcr\u00fc olarak a\u00e7\u0131klanmaktad\u0131r. \u015eehir i\u00e7i otob\u00fcs i\u015fletmecili\u011fi vb. gibi…<\/p>

                    Katma B\u00fct\u00e7eli \u0130\u015fletmeler: Katma b\u00fct\u00e7eli devlet dairelerine ba\u011fl\u0131, t\u00fczel ki\u015fili\u011fi bulunmayan kamu i\u015fletmeleridir. Orman Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Devlet Su \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc vb. gibi…<\/p>

                    D\u00f6ner Sermayeli \u0130\u015fletmeler: Devletin genel b\u00fct\u00e7esinden kurulan ve t\u00fczel ki\u015fili\u011fi bulunmayan kamu i\u015fletmelerine denmektedir. \u00dcniversiteler vb. gibi…<\/p>

                    Yabanc\u0131 Sermayeli \u0130\u015fletmeler<\/strong><\/h3>

                    \u00a0<\/p>

                    \u00dclkemizde yabanc\u0131 ger\u00e7ek ve t\u00fczel ki\u015filerin yabanc\u0131 sermaye ya da yerli ortaklarla beraber kurabildikleri i\u015fletme t\u00fcrleridir. Bu i\u015fletmeler \u015fu hukuki temellere g\u00f6re kurulmaktad\u0131r:<\/p>

                    • \u0130ki veya \u00e7ok tarafl\u0131 uluslararas\u0131 anla\u015fmalara g\u00f6re,<\/li>
                    • Petrol Kanununa g\u00f6re (6326 say\u0131l\u0131),<\/li>
                    • T\u00fcrk Paras\u0131n\u0131n De\u011ferini Koruma Kanununa g\u00f6re (1567 say\u0131l\u0131)<\/li>
                    • Yabanc\u0131 Sermayeyi Te\u015fvik Kanununa g\u00f6re (6224 say\u0131l\u0131)<\/li><\/ul>

                      \u00a0<\/strong><\/p>

                      B\u00fcy\u00fckl\u00fcklerine G\u00f6re \u0130\u015fletmeler<\/strong><\/h3>

                      \u00a0<\/p>

                      \u0130\u015fletmeler, b\u00fcy\u00fckl\u00fck kriterlerine g\u00f6re; \u2018K\u00fc\u00e7\u00fck \u00d6l\u00e7ekli \u0130\u015fletmeler\u2019, \u2018Orta \u00d6l\u00e7ekli \u0130\u015fletmeler\u2019 ve \u2018B\u00fcy\u00fck \u00d6l\u00e7ekli \u0130\u015fletmeler\u2019 olarak \u00fc\u00e7e ayr\u0131lmaktad\u0131r. Daha ayr\u0131nt\u0131ya girildi\u011finde k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmelerin i\u00e7inden \u2018\u00c7ok K\u00fc\u00e7\u00fck \u0130\u015fletmeler\u2019 tan\u0131m\u0131 da ayr\u0131labilmektedir. Uygulamada genellikle k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler birlikte an\u0131larak KOB\u0130 (K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler) k\u0131salt\u0131lmas\u0131 yap\u0131lmaktad\u0131r. Her i\u015fletme t\u00fcr\u00fcn\u00fcn kendine g\u00f6re avantajlar\u0131 oldu\u011fu gibi dezavantajlar\u0131 da bulunmaktad\u0131r.<\/p>

                      \u0130\u015fletmeler nicelik (kantitatif) ve nitelik (kalitatif) \u00f6l\u00e7\u00fctlerine g\u00f6re b\u00fcy\u00fckl\u00fck tan\u0131mlamalar\u0131n\u0131n i\u00e7ine gitmektedir.<\/p>

                      B\u00fcy\u00fckl\u00fckleri a\u00e7\u0131s\u0131ndan i\u015fletme t\u00fcrlerini \u015fu \u015fekilde k\u0131saca a\u00e7\u0131klayabiliriz.<\/p>

                      \u00c7ok K\u00fc\u00e7\u00fck \u00d6l\u00e7ekli \u0130\u015fletmeler (Mikro \u0130\u015fletmeler): \u00c7al\u0131\u015fan say\u0131s\u0131 10 veya daha az, y\u0131ll\u0131k sat\u0131\u015f cirosu ya da y\u0131ll\u0131k bilan\u00e7o de\u011feri 1 milyon TL veya daha az olan i\u015fletme t\u00fcrlerine denilmektedir.<\/p>

                      K\u00fc\u00e7\u00fck \u00d6l\u00e7ekli \u0130\u015fletmeler: \u00c7al\u0131\u015fsan say\u0131s\u0131 50 veya daha az, y\u0131ll\u0131k sat\u0131\u015f cirosu yada y\u0131ll\u0131k bilan\u00e7o de\u011fer 5 milyon TL veya daha az olan i\u015fletmelere denilmektedir.<\/p>

                      Orta \u00d6l\u00e7ekli \u0130\u015fletmeler: \u00c7al\u0131\u015fan say\u0131s\u0131 250 veya daha az, y\u0131ll\u0131k sat\u0131\u015f cirosu veya bilan\u00e7o de\u011feri 25 milyon TL veya daha az olan i\u015fletmelere denilmektedir.<\/p>

                      B\u00fcy\u00fck \u00d6l\u00e7ekli \u0130\u015fletmeler: \u00c7al\u0131\u015fan say\u0131s\u0131 250\u2019den fazla, y\u0131ll\u0131k sat\u0131\u015f cirosu veya bilan\u00e7o de\u011feri 25 Milyon TL\u2019den fazla olan i\u015fletmelere denilmektedir.<\/p>

                      T\u00fcrkiye\u2019de Ocak – Mart Aras\u0131 Kurulan ve Kapanan \u015eirket Verileri<\/strong><\/h3>

                      T\u00fcrkiye\u2019de \u015firketler veya i\u015fletmeler, yukar\u0131da belirtilen kriterler dahilinde ayr\u0131ma tabi tutularak gerekli kurumlara, gerekli ba\u015fvurular\u0131n\u0131 yaparak faaliyete ba\u015flarlar. \u00d6rne\u011fin; Ger\u00e7ek ki\u015fi mahiyetinde kurulacak olan ve i\u015fletme defterine tabi olacak olarak kurulacak olan i\u015fletme t\u00fcr\u00fc i\u00e7in vergi dairesine gerekli ba\u015fvurular\u0131n yap\u0131lmas\u0131 yeterlidir. Bir ba\u015fka \u00f6rne\u011fe g\u00f6re ise, Anonim \u015eirketlerin de kurulu\u015f i\u015flemleri \u00f6nce ba\u011fl\u0131 bulundu\u011fu ticaret odas\u0131 i\u015flemleri halledilmek kayd\u0131 ve tescil olmak kayd\u0131 ile en son a\u015famada yine vergi dairesine ba\u015fvuru yap\u0131larak kurulu\u015fu ger\u00e7ekle\u015ftirilir. Bu \u00f6rnekler yukar\u0131da ayr\u0131mlar\u0131 yap\u0131lan i\u015fletmelerin tamam\u0131 i\u00e7in farkl\u0131 mevzuatlar vard\u0131r. Dolay\u0131s\u0131 ile kurulu\u015f i\u015fleminin ba\u015flat\u0131labilmesi i\u00e7in hangi s\u0131n\u0131flama i\u00e7ine girdi\u011fini \u00f6\u011frenmekte yarar vard\u0131r.<\/p>

                      Bu vb. a\u00e7\u0131klamalar ile birlikte son yay\u0131nlanan \u015firket kurulu\u015f ve kapan\u0131\u015f verilerini de payla\u015fmak yararl\u0131 olacakt\u0131r. T\u00fcrkiye\u2019de \u015firket kurulu\u015f ve kapan\u0131\u015flar\u0131, aylar itibari ile T\u00fcrkiye Odalar ve Borsalar Birli\u011fi\u2019nin (TOBB) yay\u0131nlad\u0131\u011f\u0131 veriler ile g\u00f6r\u00fclebilir. En son yay\u0131nlanan Mart 2020 verilerine g\u00f6re Mart 2020- Ocak 2020 aras\u0131nda 27.908 \u015firket, 395 kooperatif, 8.432 ger\u00e7ek ki\u015fi unvan\u0131 ad\u0131nda kurulu\u015f i\u015flemi ger\u00e7ekle\u015fmi\u015ftir. Buna kar\u015f\u0131l\u0131k ayn\u0131 d\u00f6nemde 3.705 \u015firket, 273 kooperatif, 7.487 ger\u00e7ek ki\u015fi unvan\u0131 ad\u0131nda kapan\u0131\u015f i\u015flemi ger\u00e7ekle\u015fmi\u015ftir.<\/p>

                      En \u00e7ok kurulan \u015firketler (i\u015fletmeler de dahil) \u2018\u0130kamet ama\u00e7l\u0131 olan veya ikamet ama\u00e7l\u0131 olmayan binalar\u0131n in\u015faat\u0131\u2019 faaliyet kodu ile kurulmu\u015ftur. Buna kar\u015f\u0131l\u0131k en \u00e7ok kapanan i\u015fletme t\u00fcrleri ise Anonim \u015eirketlerde \u2018Elektrik enerjisi \u00fcretimi\u2019 iken, Limited \u015eirketler ve \u015eah\u0131s \u0130\u015fletmelerinde \u2018\u0130kamet ama\u00e7l\u0131 olan veya ikamet ama\u00e7l\u0131 olmayan binalar\u0131n in\u015faat\u0131\u2019 faaliyet kodu ile kapanm\u0131\u015ft\u0131r.<\/p>

                      En \u00e7ok kurulu\u015fun ger\u00e7ekle\u015fti\u011fi ilk \u00fc\u00e7 il ise s\u0131ras\u0131yla; \u0130stanbul (15.308), Ankara (3.132), \u0130zmir (1.973)\u2019dir. En \u00e7ok kapan\u0131\u015f\u0131n ger\u00e7ekle\u015fti\u011fi ilk \u00fc\u00e7 ise s\u0131ras\u0131yla; \u0130stanbul (4.910), Ankara (782), \u0130zmir (576)\u2019dir.<\/p>

                      A\u00e7\u0131l\u0131\u015flar\u0131n kapan\u0131\u015ftan fazla olmas\u0131 \u00fclke ekonomisi i\u00e7in \u00f6nem arz etmektedir. Kurulan \u015firketlerin her biri yeni i\u015f olanaklar\u0131, yeni \u00fcretim alanlar\u0131 vb. ekonomik etkiler i\u00e7ine girdi\u011fi i\u00e7in \u00fclke ekonomisine katk\u0131s\u0131 da son derecede olumludur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

                      \u0130\u015fletme Nedir ve T\u00fcrleri Nelerdir? \u00a0 \u0130\u015fletme, insan ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak ve kazan\u00e7 sa\u011flamak amac\u0131 ile mal ve\/veya hizmetlerin risk al\u0131narak \u00fcretilmesi ve bu \u00fcretim s\u00fcreci boyunca insan ihtiya\u00e7lar\u0131n\u0131n tatmini g\u00f6z \u00f6n\u00fcnde bulundurarak birbiri ile uyumlu sistemleri planlayarak, teknolojik geli\u015fmelerden faydalanarak hedeflenen sonu\u00e7lar\u0131n ortaya \u00e7\u0131kmas\u0131n\u0131 sa\u011flayan…<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1050","post","type-post","status-publish","format-standard","hentry","category-fiaco-global"],"yoast_head":"\n\u0130\u015eLETME NED\u0130R VE T\u00dcRLER\u0130 NELERD\u0130R? | Fiaco Global<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fiacoglobal.com.tr\/fa\/2022\/04\/12\/isletme-nedir-ve-turleri-nelerdir\/\" \/>\n<meta property=\"og:locale\" content=\"fa_IR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130\u015eLETME NED\u0130R VE T\u00dcRLER\u0130 NELERD\u0130R? 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