Kat karşılığı inşaat muhasebesi ve bir örnek uygulma
Abstract
Artan nüfus, barınma ve sosyal ihtiyaçlar kendini sürekli yenileyen bir üretim döngüsünün oluşmasına zemin hazırlamıştır. Bu bağlamda inşaat toplumların gelişim sürecinde her zaman önemli bir yer kaplamaktadır. İnşaat tanımının içine binalar, yollar, direkler, meydanlar, duvarlar, köprüler, metro, havaalanları, spor alanları gibi birçok değişik alan girmektedir. Bunların içinde en yaygın olanları ise bina ve yol yapımıdır. İnsan için barınma ihtiyacı temel ihtiyaçlardan biridir. Türkiye'de insanın temel ihtiyacı olan barınmayı mevcut güvensiz ve eski yapılardan arındırabilmek adına toplum içinde kentsel dönüşüm olarak bilinen bir yasa çıkarılmıştır. Yasanın amacı eski tarihlerde yapılmış, kullanım ömrünü tamamlamış, güvenlik seviyesi düşük yapıların yıkılarak, kentlerin gelişen ve değişen modern yüzlerine uyumlu binaların yapılmasına teşvik etmektir. Yasa kapsamında, kentsel dönüşüm bölgesi belirlenmiş birçok il ve ilçe yeniden yapılanmaya başlamış, insan ihtiyaçları doğrultusunda hareketlilik düzeyi yüksek olan bu sektör daha fazla hareket kazanmıştır. Bu durum inşaat sektörün direkt ve dolaylı olarak etkilediği diğer sektörlerinde canlanmasına, inşaatın Türkiye ekonomisinde oldukça geniş bir yer kaplamasına sebep olmuştur. Yasa kapsamında kredi faiz desteği, kira yardımı, bazı vergi ve harçlara istisnalar getirilmiştir. Bu durum konut sahibi olup binası eskimiş veya yıkılma ihtiyacı içinde olan ya da binası riskli alanda bulunan yapı sahipleri için teşvik niteliği taşımış, insanların güvenli konutlarda yaşamasına sebep olacağı gibi kent yüzlerinin de değişmesine olumlu katkı sağlayacağı düşünülmüştür. Bu çalışmada kat karşılığı inşaat işleri yapan özel bir inşaat işletmesi üzerinde, kat karşılığı sözleşmesi ile anlaşılarak yapılacak bir inşaatın senaryosu kurgulanmış ve bu çerçevede oluşacak muhasebe kayıtları yapılmıştır. Ayrıca kentsel dönüşümün sektöre kattığı canlılık sebebiyle kentsel dönüşüm ve getirdiği istisnalar tez içinde ele alınmıştır. Anahtar Kelimeler: İnşaat Muhasebesi, Kentsel Dönüşüm, Kat Karşılığı İnşaat.
ncreasing population, housing and social needs have paved the way for a constant self-renewing production cycle to occur. Construction, in this regard, has always an important place in development process of societies. The definition of construction includes many different areas such as buildings, roads, poles, squares, walls, bridges, subways, airports and playfields. The widest ones among those are building and road construction. Need for shelter is one of the basic needs for human. A law, known as urban transformation within the community, was enacted in order to clear the sheltering need, the basic need of human in Turkey from current insecure and old structures. The purpose of the law is to promote construction of buildings, which are in harmony with the contemporary faces of developing and changing cities, by pulling down the structures which were constructed in the past, completed their lifetimes and whose safety levels are low. Many provinces and districts designated as urban transformation areas within the scope of the law have started restructuring, and this sector having a high mobility level in line with human needs has got into motion much more. This situation has also contributed the other sectors influenced by construction sector directly and indirectly to get into motion, and the construction to have a quite wide coverage in Turkish economy. Loan interest support, housing benefit, and exemption from some taxes and charges have been provided within the scope of the law. This situation has played the role of exhortation for homeowners whose buildings are both old and needed to be demolished as well as building owners whose structures are within the risk area, and it was thought that it would be resulted in people to live in safe dwellings and would make a positive contribution for changing the faces of cities. In this study, a scenario of a construction, by coming into terms with a construction agreement in return for flat, over a special construction entity conducting construction works in return for flat, and accounting records to be arisen within this frame are performed. Further, the urban transformation and the exceptions it brought about due to the dynamism injected into the sector by the urban transformation are discussed in the thesis. Key Words : Construction Accounting, Urban Transformation, Construction in Return
ncreasing population, housing and social needs have paved the way for a constant self-renewing production cycle to occur. Construction, in this regard, has always an important place in development process of societies. The definition of construction includes many different areas such as buildings, roads, poles, squares, walls, bridges, subways, airports and playfields. The widest ones among those are building and road construction. Need for shelter is one of the basic needs for human. A law, known as urban transformation within the community, was enacted in order to clear the sheltering need, the basic need of human in Turkey from current insecure and old structures. The purpose of the law is to promote construction of buildings, which are in harmony with the contemporary faces of developing and changing cities, by pulling down the structures which were constructed in the past, completed their lifetimes and whose safety levels are low. Many provinces and districts designated as urban transformation areas within the scope of the law have started restructuring, and this sector having a high mobility level in line with human needs has got into motion much more. This situation has also contributed the other sectors influenced by construction sector directly and indirectly to get into motion, and the construction to have a quite wide coverage in Turkish economy. Loan interest support, housing benefit, and exemption from some taxes and charges have been provided within the scope of the law. This situation has played the role of exhortation for homeowners whose buildings are both old and needed to be demolished as well as building owners whose structures are within the risk area, and it was thought that it would be resulted in people to live in safe dwellings and would make a positive contribution for changing the faces of cities. In this study, a scenario of a construction, by coming into terms with a construction agreement in return for flat, over a special construction entity conducting construction works in return for flat, and accounting records to be arisen within this frame are performed. Further, the urban transformation and the exceptions it brought about due to the dynamism injected into the sector by the urban transformation are discussed in the thesis. Key Words : Construction Accounting, Urban Transformation, Construction in Return
Description
Keywords
İşletme, Arsa payı karşılığı inşaat işleri, Kentsel dönüşüm, Muhasebe, Business Administration, Muhasebe işlemleri, Construction work for construction land, Muhasebe uygulamaları, Urban transformation, Accounting, İnşaat, Accounting piocess, Accountin applications, İnşaat projeleri, Construction, İnşaat sektörü, Construction projects, Construction sector, İnşaat şirketleri, Construction companies