Publication: TÜRKİYE'DE GIDA PERAKENDE SEKTÖRÜNDE FİNANSAL ANALİZ
Abstract
Finansal analiz, bir işletmenin finansal durumunun ve finansal yönden, gelişmesinin yeterli olup olmadığını belirtmek için, finansal tablolarda yer alan değişikliklerin, kalemler arasındaki ilişkilerin ve bu ilişkilerinin incelenmesini ve yorumlanmasını kapsar.Finansal analizle bir işletmenin hem geçmiş hem de mevcut finansal durumu değerlendirilmekte ve işletmenin finansal durumu ve gerçekleştirdiği faaliyetler açısından güçlü ve zayıf yönleri ile geleceğe yönelik fırsat ve tehditler belirlenebilmektedir. Bu bağlamda gelecekle ilgili yapılacak planların daha etkin olması sağlanabilmektedir. İşletmelerin amaçlarına ne derecede ulaştığını görmek, yıl içinde yapmış olduğu faaliyetlerinin bir bütün olarak ele alınmasıyla işletme performansının seviyesinin ortaya konmasıdır. Bu sebeple finansal analiz ile işletmenin finansal politikaları belirlenmiş olur.
Financial analysis, financial aspects of a company's financial situation, development is sufficient to indicate that, of the changes taking place in the financial statements, the relationship between the pen and the examination and interpretation of this relationship covers. Financial analysis of a company being evaluated, both past and present financial situation and the financial situation of the company and the company's activities in terms of strengths and weaknesses, opportunities and threats for the future can be identified. In this context, to be made about the future plans could be rendered more effective. The purpose of business is to see to what extent reached, which was made during the year as a whole, with a discussion of the activities was to demonstrate the level of business performance. For this reason, the financial analysis of the company's financial policy is determined.
Financial analysis, financial aspects of a company's financial situation, development is sufficient to indicate that, of the changes taking place in the financial statements, the relationship between the pen and the examination and interpretation of this relationship covers. Financial analysis of a company being evaluated, both past and present financial situation and the financial situation of the company and the company's activities in terms of strengths and weaknesses, opportunities and threats for the future can be identified. In this context, to be made about the future plans could be rendered more effective. The purpose of business is to see to what extent reached, which was made during the year as a whole, with a discussion of the activities was to demonstrate the level of business performance. For this reason, the financial analysis of the company's financial policy is determined.