TarÕm Kred൴ Kooperat൴Àer൴n൴n Faal൴yet ve KârlÕlÕk OranlarÕ AçÕsÕndan Anal൴z൴: Amasya øl൴ Örne÷൴ (2014-2018 D|nem൴)

Analys৻s of Agr৻cultural Cred৻t Cooperat৻ves ৻n Terms of Act৻v৻ty and Profitab৻l৻ty Rat৻os: The Case of Amasya Prov৻nce (2014-2018 Per৻od)

Özet

TarÕm kred൴ kooperat൴Àer൴, üret൴c൴ler൴n ekonom൴kçÕkarlarÕnÕ korumak ve özell൴kle meslek vegeç൴mler൴yle ൴lg൴l൴ gereks൴n൴mler൴n൴ karúÕlamakamacÕyla karúÕlÕklÕ yardÕm prens൴b൴ne dayanÕlarakkurulan örgütlerd൴r. Bu örgütlenmeler, tarÕmsektöründe faal൴yet gösteren b൴rey ve ൴úletmelerekaynak sa÷lama aç ÕsÕndan öneml൴ roller stlenmekted൴rler. Kâr amacÕ gütmeyen tarÕm kred൴kooperat൴Àer൴n൴n ¿nansal açÕdan ൴ncelenmes൴,¿nansal baúarÕlarÕnÕn tesp൴t൴ ve elde ed൴len bulgularÕúÕ÷Õnda öner൴ler sunulmasÕ çalÕúmanÕn öneml൴yanlarÕnÕ oluúturmaktadÕr. Bu araútÕrmanÕn amacÕ;tarÕm kred൴ kooperat൴Àer൴n൴n seç൴lm൴ú faal൴yet vekârlÕlÕk oranlarÕ açÕsÕndan ¿nansal anal൴zler൴n൴gerçekleút൴rmekt൴r. AyrÕca etk൴nl൴k s res൴ ൴le nak൴td|n ú m s res൴ de ele alÕnarak der൴nl൴k sa÷lanmÕútÕr.Anal൴zde, Samsun B|lge B൴rl൴÷൴ b nyes൴nde yer alanAmasya ൴l൴ne a൴t 16 tarÕm kred൴ kooperat൴¿n൴n 2014-2018 dönem൴ne a൴t b൴lanço-gel൴r tablolarÕndanfaydalanÕlmÕútÕr. Anal൴z sonucunda, t൴car൴ alacaklarÕnortalama dev൴r hÕzÕnÕn 1,13 ve tahs൴l s res൴n൴n ൴se 322gün oldu÷u ve alacaklarÕn tahs൴l൴nde zorlanÕldÕ÷Õ;stoklarÕn yÕlda 9,92 ve 37 günde b൴r eldençÕkartÕlab൴ld൴÷൴, bu açÕdan alacaklarÕn tahs൴l൴ndendaha ൴y൴ b൴r performans g|ster൴ld൴÷൴ tesp൴t ed൴lm൴út൴r.D൴÷er taraftan etk൴nl൴k s res൴n൴n yÕllar ൴t൴bar൴yle azalÕúg|sterd൴÷൴ ve bu durumun olumlu oldu÷u; fakat nak൴td|n ú m s res൴n൴n kÕsm൴ olarak artÕú yönlü b൴r sey൴rtak൴p ett൴÷൴ bu durumun ൴se olumsuz oldu÷usaptanmÕútÕr. KârlÕlÕk oranlarÕ açÕsÕndan 13kooperat൴¿n net satÕúlarÕnÕn ortalama %6'sÕ kadar netkâr elde ett൴kler൴ ve özsermaye kârlÕlÕklarÕnÕnortalama %9 oldu÷u; d൴÷er 3 kooperat൴¿n ൴se zararett൴kler൴ g|r lm út r.

Abstract

Agricultural credit cooperatives are organizations established based on the principle of mutual assistance to protect the economic interests of producers and meet their needs, especially about their professions and livelihoods. These organizations play essential roles in providing resources to individuals and businesses operating in the agricultural sector. Financial review of non-profit agricultural credit cooperatives, determining their financial success and presenting suggestions in the light of the findings obtained are essential aspects of the study. This research aims to perform the financial analysis of agricultural credit cooperatives regarding selected operating and profitability rates. Also, activity time and cash conversion time were discussed, and depth was provided to the analysis. In the analysis, the balance sheet and income statements of 16 agricultural credit cooperatives belonging to Amasya province within Samsun region Association were used for 2014-2018. As a result of the analysis, it was determined that the average turnover rate of trade receivables is 1.13 and the collection period is 322 days and that the collection of receivables is difficult; inventories can be disposed of every 9.92 and 37 days per year, and in this respect, they perform better than the collection of receivables. On the other hand, it was determined that the activity time decreased over the years and that this situation was favorable; however, the cash conversion period followed a partial upward course, and this situation was negative. In terms of profitability ratios, 13 cooperatives had net profits of 6% on average, and their equity profitability was 9% on average, while the other three cooperatives suffered losses.