Publication: Su ürünleri işletmelerinin finansmanı ve muhasebesi
Abstract
Doğal yöntemlerle elde edilen su ürünleri, diğer ülkelerde olduğu gibi, ülkemizde de yüzyıllardır insan gıdası olarak kullanılmaktadır. Arta nüfusa bağlı olarak genişleyen beslenme ihtiyacı, insanları yeni üretim kaynaklarını kullanmaya zorlamaya başladığında itibaren su ürünlerine olan ilgi yoğunluk kazanmıştır .A.B.D. bu ilgiyi 1880li yıllarda kurduğu alabalık üretim tesisleri ile hayata geçirirken ülkemizde su ürünlerinin suni yöntemlerle üretilmeye başlanması 1969 yılına rastlamaktadır. Diğer ülkelerle kıyaslandığında suni yöntemlerle su ürünleri üretimine oldukça geç başlayan ülkemizde büyük bir üretim potansiyelinin olduğu noktasından hareketle üretim artışı için yapılması gerekenlerin ortaya konması bu çalışmanın temelini oluşturmaktadır. Bu çalışmada öncelikle su ürünlerinin işleme teknolojisini kapsayan su ürünleri sanayine değinilmiştir. Burada ortaya çıkan sonuç, yetersiz su ürünleri üretiminde olduğu gibi sanayide de yeterince gelişmemiş olduğudur. Bu durum üretimin % 70'inin taze olarak tüketildiği gerçeğinden de kolayca görülmektedir. Çalışmanın temel konularından birini oluşturan işletmelerin finansmanı kapsamında, öncelikle temel finansman teknikleri açıklanmış daha sonra ise su ürünleri işletmelerinin başvurduğu finansman yöntemleri açıklanmıştır. Yapılan incelemeler, küçük ve orta boy işletmelerinin finansmanında önemli sorunların varlığını ortaya çıkarmıştır. Finansman ihtiyacının büyük bir kısmını karşılayan T.C. Ziraat Bankası'nın girişimciden istediği yüksek teminatlar ve yoğun bürokrasi bu konudaki en önemli sorunları oluşturmaktadır. 1992 yılında uygulamaya konulan Tekdüzen Hesap Planı su ürünleri işletmelerinde istenilen düzeyde uygulanamamaktadır. Bu durum hem denetimi hem de işletmeler arasında kıyaslama imkanını sınırlamaktadır. Yatırımcıların, uygulamada karşılaştıkları güçlükleri çözmede yardımcı olacak şekilde hazırlanan örnek proje ise hem teknik hem de pratik bilgileri kapsayacak düzeydedir. Üretilen ürünü tüketiciye ulaştırmada karşılaşılan güçlüklerin çözümü için gerekli açıklamaların da bulunduğu bu çalışmada, ülkemizdeki su ürünleri üretiminin makro düzeydeki sorunları ve bunlara ilişkin çözüm yöntemleri de ayrıntılı olarak sıralanmıştır.
Natural aquatic products have been used as important nourisment in our country in just the same way many countries in the world have been doing for ages. Depend on the rising populatin in the world, incraesing need for food forced the people to find new food sources and the interest for aquatic products has become more important than ever before. The scientists in some countries have developed considerable manners in order to produce industrial aquatic products espacially trout production. The USA started ındustrial trout production in 1880 by building trout production plants. On the other hand, in our country this kind of works could be started in 1969. When we compare Turkey with some other countries in terms of industrial aquatic products we see that the potancial capacity is not used efficiently and the projects were started very late. The question of What could be done for more efficient and effective production is the basis of this work. The priorty is given to the subject of aquatic procduct industry in Turkey, includes process technologies of aquatic products. In the light of our research we saw that Turkey has not enough developments in both aquatic production industry and capacity. This result also easly can be seen ın the fact that 70 percent of aquatic pruducts is consumed as fresh product. The other pillar of the work is the financial structure of business enterprises. In this stage, firstly fundamental financial techniques were explained and than financial methods used by acuatic production business enterprises were studied. The works exposed that small and medium scale enterprises have curicial financial troubles in the sector. The most important problems are guarantee funds demanded by Ziraat Bankası credits and intensive bureacracy. Unique account chart which was put into practice in 1992 could not be applied to reguired level at aquatic products business enterprises. This situation makes difficult both auditing and financial comparation among enterprises. A model of unique acoount chart is also given for the enterprisis in this work. On the other hand the model project of the work includes technical and practical information and will assist the entrepreneurs in terms of financial matters. In addition, the solutions for distributional and storage problems are studied. Macro level difficulties of Turkish aquatic production sector and analysis of their solutions are the last topic of the work.
Natural aquatic products have been used as important nourisment in our country in just the same way many countries in the world have been doing for ages. Depend on the rising populatin in the world, incraesing need for food forced the people to find new food sources and the interest for aquatic products has become more important than ever before. The scientists in some countries have developed considerable manners in order to produce industrial aquatic products espacially trout production. The USA started ındustrial trout production in 1880 by building trout production plants. On the other hand, in our country this kind of works could be started in 1969. When we compare Turkey with some other countries in terms of industrial aquatic products we see that the potancial capacity is not used efficiently and the projects were started very late. The question of What could be done for more efficient and effective production is the basis of this work. The priorty is given to the subject of aquatic procduct industry in Turkey, includes process technologies of aquatic products. In the light of our research we saw that Turkey has not enough developments in both aquatic production industry and capacity. This result also easly can be seen ın the fact that 70 percent of aquatic pruducts is consumed as fresh product. The other pillar of the work is the financial structure of business enterprises. In this stage, firstly fundamental financial techniques were explained and than financial methods used by acuatic production business enterprises were studied. The works exposed that small and medium scale enterprises have curicial financial troubles in the sector. The most important problems are guarantee funds demanded by Ziraat Bankası credits and intensive bureacracy. Unique account chart which was put into practice in 1992 could not be applied to reguired level at aquatic products business enterprises. This situation makes difficult both auditing and financial comparation among enterprises. A model of unique acoount chart is also given for the enterprisis in this work. On the other hand the model project of the work includes technical and practical information and will assist the entrepreneurs in terms of financial matters. In addition, the solutions for distributional and storage problems are studied. Macro level difficulties of Turkish aquatic production sector and analysis of their solutions are the last topic of the work.