Tarımsal kooperatiflerde işletmecilik ve bilanço analizi: Tekirdağ ili tarımsal kalkınma kooperatifleri örneği
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Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Tekirdağ Namık Kemal Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kooperatifler piyasada var olabilmek ve rekabet edebilmek için diğer işletmeler gibi verimli çalışmak zorundadırlar. Bu sebeple kooperatiflerin mali kaynaklarının yeterli olması gereklidir. Kooperatifler borçlanmalarını ortaklar veya bankalardan yapabilmektedir. Bu nedenle kooperatifin finansal tablolarının iyi analiz edilmesi gerekir. Bunun için bilanço ve gelir- gider tablolarından elde edilen bilgiler önemlidir. Bu nedenle bu çalışmada kooperatiflerin finansal tablolarının analizleri yapılarak, yorumlanıp ve çözüm önerileri sunulmuştur. Yapılmış olan tez çalışmasında öncelikle ülkemiz kooperatifçiliğinde önemli bir yer tutan Tarımsal Kalkınma Kooperatifleri ele alınmıştır. Tarımsal Kalkınma Kooperatifleri 1969 yılında çıkan 1163 Sayılı yasaya göre kurulan tabandan gelen örgütlenme modeline dayanan çok amaçlı kooperatiflerdir. Tekirdağ İlinde toplam 132 adet Tarımsal Kalkınma Kooperatifi bulunmakta ve bunların ortak sayıları 9469 çiftçiden oluşmaktadır. Bunların içerisinden örnek olması ve incelememizde işletmecilik açısından iyi durumda olan, orta iyi durumda olan ve kapanmak üzere olan ikişer kooperatif olmak üzere, toplam altı kooperatif seçilmiştir. Bu seçilen altı kooperatif ile ilgili olarak beş yıllık bir dönem içerisinde yaptıkları finansal faaliyet sonuçları, kooperatiflerin muhasebe sonuçlarından elde edilen mali tabloları incelenmiştir. Finansal tabloların analizleri yapılacak ve kooperatiflerin bir sonraki cari dönemlerde yaşayabilecekleri problemler tespit edilerek çözüm önerileri sunulmuştur.
Cooperatives have to work as efficiently as other enterprises in order to exist and compete in the market. For this reason, the financial resources of the cooperatives should be sufficient. Cooperatives can make their debts from partners or banks. Therefore, the financial statements of the cooperative need to be analyzed well. For this purpose, the information obtained from the balance sheet and income and expense statements is important. Therefore, in this study, the financial statements of the cooperatives are analyzed, interpreted and solutions are presented. In the thesis study, agricultural development cooperatives, which have an important place in the cooperative of our country, were discussed. Agricultural Development Cooperatives are multipurpose cooperatives based on the grassroots organizing model established in accordance with the law No. 1163 issued in 1969. There are a total of 132 Agricultural Development Cooperatives in Tekirdag Province and their common numbers are 9469 farmers. A total of six cooperatives were selected, including two cooperatives that are in good condition in terms of management, medium good condition and are about to close. The financial activity results of these six selected cooperatives over a five-year period and the financial statements obtained from the accounting results of the cooperatives were examined. Financial statements will be analyzed and solutions have been presented by identifying the problems that cooperatives may experience in the next current periods.
Cooperatives have to work as efficiently as other enterprises in order to exist and compete in the market. For this reason, the financial resources of the cooperatives should be sufficient. Cooperatives can make their debts from partners or banks. Therefore, the financial statements of the cooperative need to be analyzed well. For this purpose, the information obtained from the balance sheet and income and expense statements is important. Therefore, in this study, the financial statements of the cooperatives are analyzed, interpreted and solutions are presented. In the thesis study, agricultural development cooperatives, which have an important place in the cooperative of our country, were discussed. Agricultural Development Cooperatives are multipurpose cooperatives based on the grassroots organizing model established in accordance with the law No. 1163 issued in 1969. There are a total of 132 Agricultural Development Cooperatives in Tekirdag Province and their common numbers are 9469 farmers. A total of six cooperatives were selected, including two cooperatives that are in good condition in terms of management, medium good condition and are about to close. The financial activity results of these six selected cooperatives over a five-year period and the financial statements obtained from the accounting results of the cooperatives were examined. Financial statements will be analyzed and solutions have been presented by identifying the problems that cooperatives may experience in the next current periods.
Açıklama
Anahtar Kelimeler
Ziraat, Agriculture
