Publication: Otomotiv sektöründe oranlar yöntemi aracılığı ile finansal analiz
Abstract
OTOMOTİV SEKTÖRÜNDE ORANLAR YÖNTEMİ ARACILIGI İLE FİNANSAL ANALİZ Finansal analiz; isletmenin iç çevresine oldugu kadar dıs çevresine de isletmenin geçmisini, mevcut durumunu ve sektör içindeki konumunu inceleyip, diger isletmelerle karsılastırma olanagı verir. Finansal analizde kullanılan en yaygın yöntem, oranlar yöntemidir. Finansal tablolarda yer alan kalemler arasındaki iliskinin basit matematiksel ifadesine oran denir. Oranlar yöntemi ile finansal analizde amaç; hesaplanan oranların sektör ortalamaları ve diger isletmelerle karsılastırılarak yorumlanması ve degerlendirilmesidir. Otomotiv sektörü tüm gelismis ülkelerde, ekonominin lokomotifi ve vazgeçilmez sektörlerinden biri olarak kabul edilmektedir. Sektörün, ekonomideki sürükleyici etkisinin nedeni; ekonomideki diger sektörlerle yakın iliski içerisinde olmasıdır. 1960’lı yıllarda montaja dayalı olarak kurulan Türk Otomotiv Sektörü, bugün gelinen noktada, ülkemiz ekonomisinde ve ihracatında sürükleyici sektör konumuna gelmistir. Çalısmada incelenen; Tofas Türk Otomobil Fabrikası A.S. ve Ford Otomotiv Sanayi A.S.’nin finansal oranlarına bakıldıgında, iki isletmenin yeterli düzeyde likit varlıga sahip oldugu ve borç ödeme yeteneklerinin güçlü oldugu görülmektedir. İki isletmenin de karlılık oranları ve varlık kullanımındaki etkinlikleri sektör ortalamalarının üzerindedir. İki isletme karsılastırıldıgında ise, Ford Otomotiv Sanayi A.S.’nin karlılıgının ve varlık kullanımındaki etkinliginin daha yüksek oldugu görülmektedir.
RATİOS METHOD İN AUTOMOTİVE SECTOR VİA BY FİNANCİAL ANALYSE The financial analyse examines sector’s past, sector’s available state and position at sector as sector’s inside environment as outside enviroment and gives comparison opportunity with the other sectors. The most common method, which is used in financial analyse is ratios method. Ratio is simple mathematical explanation between fields of, which are placed on financial tablos. The aim of ratios method with financial analyse is averagements of ratios, which are calculated and comment of comparison with the other sectors and are evaluated. Automotive sector is accepted one of the most important sectors and locomotive of economy in all the development countries. The attractive cause of sector in economy, is near relation with the other sectors. The Turk Automotive Sector, which is founded with propped up to assemble in 1960s, now in comen point, our country has come into attractive sector in economy and in exportion. Examined at study, while looking at financial ratios, it seems Tofaş Turkish Automotive Factory Company and Ford Automotive İndustry Company have enough cash and both of them is strong at payment capacity. Both of company’s profitable ratios and activity in active using is superior of sector averagements. While comparig two companies, it seems that Ford Automotive İndustry Company’s profitable and activity in active using are more superior.
RATİOS METHOD İN AUTOMOTİVE SECTOR VİA BY FİNANCİAL ANALYSE The financial analyse examines sector’s past, sector’s available state and position at sector as sector’s inside environment as outside enviroment and gives comparison opportunity with the other sectors. The most common method, which is used in financial analyse is ratios method. Ratio is simple mathematical explanation between fields of, which are placed on financial tablos. The aim of ratios method with financial analyse is averagements of ratios, which are calculated and comment of comparison with the other sectors and are evaluated. Automotive sector is accepted one of the most important sectors and locomotive of economy in all the development countries. The attractive cause of sector in economy, is near relation with the other sectors. The Turk Automotive Sector, which is founded with propped up to assemble in 1960s, now in comen point, our country has come into attractive sector in economy and in exportion. Examined at study, while looking at financial ratios, it seems Tofaş Turkish Automotive Factory Company and Ford Automotive İndustry Company have enough cash and both of them is strong at payment capacity. Both of company’s profitable ratios and activity in active using is superior of sector averagements. While comparig two companies, it seems that Ford Automotive İndustry Company’s profitable and activity in active using are more superior.