2013/2
2012/1 Makale özeti ve diğer detaylar.
In order to meet increased demand for services, municipalities are compelled to use their resources in a most efficient manner. The regular collection of revenues in municipalities, while making expenditures in most efficient ways depend on the healthy functioning of the budget and accounting and the financial control system correspondingly. In is necessary for municipalities to continuously control the balance of incomes and expenses, determining and eliminating the negativities in this balance. For this purpose, financial analyses and management ratios are needed. With the financial analyses made, a financial control system may be established in a municipality and used for management purposes. The importance of this study is that if the organizations and enterprises belonging to the public can apply the analysis techniques as profoundly as the private sector organizations and enterprises, those municipalities which continuously produce information through financial control can take corrective actions in line with such information, and by determining out of which items the increases and decreases in revenues and expenses arise they will take actions in order to decrease expenses and to increase revenues. In addition, it will be possible to apply financial carnets (ration cards) to public organizations and enterprises. For this purpose, sorts of financial analyses are mentioned in the study, and an application is included in the municipality of Beylikdüzü for analyzing financial tables in public organizations and enterprises which are obtained as a result of accruals accounting. In the application, the Balance Sheet and Table of the Operating Results for the year 2012 are subjected to comparative statements, and to percentage and ratio analyses; and then the results are interpreted.
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