RewriteEngine On

RewriteCond %{THE_REQUEST} ^(GET|HEAD)\ /(yonetim-firmalari\.php)?\?firma=([0-9]+)([^\ ]*)
RewriteRule ^ /%3?%4 [L,R=301]

RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^([0-9]+)/?$ /?id=$1 [L,QSA]