Yapay Zeka Hızlı Bakış & Çıkarımlar
AI InsightThe purpose of the study is the implementation of financial analysis methodsto have a public sector accounting information system that will achieve a financial structure whichcan measure, evaluate and develop the financial condition of public institutions by decision-makingand that will contribute to the efficient and comprehensible use of the produced information by decision-makers in Turkey.
📌 3 Maddede Bu Makale
Özet
This study included the analysis of prepared comprehensive financial statements with the transitionto accrual-based accounting system from cash-based accounting system in the public institutionsin 2006. In Turkey, there is no specific method developed to the goals of public institutions. GASB 1Reporting Model, which is a model developed in the USA, and is not yet used in Turkey, has been appliedby taking financial statements data of the Istanbul Metropolitan Municipality. The study was carriedout using the institution’s balance sheets and statement of financial performance for 2006-2014.Using ratios developed in the model, the financial condition of institution was measured from fourdifferent aspects: cash solvency, budget solvency, long-term solvency, and service-level solvency, andthe results were analyzed. The purpose of the study is the implementation of financial analysis methodsto have a public sector accounting information system that will achieve a financial structure whichcan measure, evaluate and develop the financial condition of public institutions by decision-makingand that will contribute to the efficient and comprehensible use of the produced information by decision-makers in Turkey.