harcama

Harcama is a term used to describe the act of spending money or resources, typically referring to outlays for goods, services, or obligations. In Turkish, the verb harcamak means to spend, and the noun harcama refers to the instance or accumulation of spending. The concept is used across personal finance, accounting, budgeting, and public finance to distinguish the use of funds from revenue or income.

In budgeting and accounting, harcama denotes outflows that reduce available resources. It is commonly distinguished from revenue and income and is analyzed to assess financial position, liquidity, and performance. In public finance, harcamalar are the expenditures that the government approves and disburses to fund operations, services, and investments. Within budgets, these are often categorized as cari (current) harcamalar, which cover ongoing operations such as salaries and utilities, and sermaye (capital) harcamaları, which fund acquisitions of long-term assets like infrastructure or equipment.

Harcama is also used to describe household or organizational spending practices, where individuals or entities track harcamalar to manage cash flow, set benchmarks, and plan for future financial needs. The term emphasizes the action of disbursing funds rather than merely recognizing an expense in accounting records.

Etymologically, harcama derives from the Turkish verb harcamak, with the noun form indicating the act or instance of spending. The concept is closely related to related terms such as gider (expense), bütçe (budget), and maliyet (cost).