Publication: Taşımacılık kooperatiflerinde mali raporlama düzeni
Abstract
Kooperatifçilik, 19. yüzyılın ikinci yarısından bu yana ülkelerin toplumsal ve ekonomik gelişmelerinde önemli roller oynamaktadır. Kooperatif kuruluşlar 19. yüzyıldaki hızlı sanayileşme sürecinin ortaya çıkardığı sosyoekonomik dengesizliklerin neticesinde doğmuş ve gelişmişlerdir. Kooperatifçilik hareketinin özünde; basit bir davranış biçimi yatmaktadır. Tek başına yapılamayanı birlikte yapılabilir hale getirmektir. Ülkemizde yıldan yıla değişen ticaret hayatı, taşımacılık ihtiyacının karşılanmasında küçük esnafın yetersiz kalması, taşımacılık kooperatiflerinin sayılarını ve ortaklarını hızla çoğaltmıştır. Taşımacılık kooperatiflerinin sayılarının artması beraberinde yönetim, denetim, kredi v.b. sorunları da beraberinde getirmiştir. Taşımacılık Kooperatiflerinde Mali Raporlama Düzeni konulu tezimde Yönetim ve Denetim sorunlarına çözüm için ışık tutacak Mali Raporlama ele alınmıştır. Tez üç ana bölümden oluşmaktadır. Birinci bölümde taşımacılığın tanımı ve tarihsel gelişimi, ekonomideki yeri, Türkiye ve dünyadaki gelişimi ve Taşımacılık Kooperatiflerinin başlıca sorunları genel hatlarıyla incelenmektedir. İkinci bölümde; Kooperatif Kuruluşu ile ilgili yasal düzenlemeler, Bakanlığın ve kooperatif üst kuruluşlarının görev ve yetkileri ile ilgili yasal düzenlemeler üzerinde durulmuştur. Üçüncü bölümde; genel olarak muhasebe sistemi, muhasebe sisteminin unsurları olan; personel, hesap planı, defterler ve Mali Raporlama konularına yer verilmiştir. Ülkemizde kooperatiflerin karşılaştıkları sorunlara çözüm sürecinde en büyük eksikliği; muhasebe sistemine verilen önemin çok düşük düzeyde kaldığı, şeklinde vurgulamak yanlış olmayacaktır. adır. Ortakların; kooperatif organizasyonundan beklentilerini karşılayabilmeleri, etkin bir muhasebe bilgi sisteminin kurulması ve sürekli, dinamik, genel kabul görmüş ilke standartlara uygun finansal raporlama sisteminin uygulanması konularında ısrarlı talep ve takiplerine , doğrudan bağlı bulunmaktadır. Bu tezde ortaya koyulan ve yukarıda vurgulanan yapıda muhasebe sistemi organizasyonu için gerekli temeller üstünde yoğunlaşılmıştır. Ana vurgu ise; kooperatif ortağının doğru, hızlı ve güvenilir bilgi sağlama hakkı doğrultusunda muhasebe yapılanmasının sağlanması zorunluluğudur. Tezde örneklenen raporlama süreci, bu temel noktadan hareketle hazırlanmış ve amaç; sonuçları yansıtmak olarak hedeflenmiştir
Cooperative organisatons have played great roles on social and economic developments of communities since the second half of the 19th century. The idea of cooperatives arose and matured as a result of social-economic unstableness taking place in the 19th century due to rapid industrialism. A simple behaviour lies on the basic principle of cooperation if a task can not be realized by a single person, then combined efforts of people will accomplish the job. Due to commercial unsteadiness that alters frequently from year to year in our country, and physically and materially insufficiency of artisans to those changes enforced the augmentation of transportation cooperatives. On the other side, the increase of such cooperatives brought about dilemmas on the scopes such as management, audit, and credit. On my thesis Financial Reporting Arrangement in Transportation Cooperatives, the matter of how to prepare fiscal reporting in order to solve and enlighten the problems of management and audit is regarded. The thesis is composed of three parts: On the first part, the definition of transportation and its historical evolution, its significance in economy, its development throughout Turkey and the world, and the main problems of Transportation Cooperatives are indicated with its general lines. The second part reveals the legal procedures regarding Transportation Cooperatives, the legitimate arrangements in respect to the functions and responsibilities of the Ministry in concern and the top management of Cooperatives. The third part in informs about general accounting system together with main accounting subjects i.e. personnel, accounting plan, legal books and financial reporting. It will be appropriate to emphasize that the main concern of all cooperatives in our country is the lack of significance granted to the accounting of these organisations. To fulfil the needs of the shareholders from cooperatives directly depends on the persistent commands and pursuits of stockholders for a continuous, active and effective accounting and financial reporting system based on continuous, dynamic and essentially known principles and standards. The basic principles needed for the development of the above mentioned and emphasised accounting system are focussed on this thesis. The main accent is the necessity of forming an accounting system in compliance with the shareholder's demand for correct, rapid and reliable information. The example given in the thesis is set from this basic point and the objective is to reflect the conclusions.
Cooperative organisatons have played great roles on social and economic developments of communities since the second half of the 19th century. The idea of cooperatives arose and matured as a result of social-economic unstableness taking place in the 19th century due to rapid industrialism. A simple behaviour lies on the basic principle of cooperation if a task can not be realized by a single person, then combined efforts of people will accomplish the job. Due to commercial unsteadiness that alters frequently from year to year in our country, and physically and materially insufficiency of artisans to those changes enforced the augmentation of transportation cooperatives. On the other side, the increase of such cooperatives brought about dilemmas on the scopes such as management, audit, and credit. On my thesis Financial Reporting Arrangement in Transportation Cooperatives, the matter of how to prepare fiscal reporting in order to solve and enlighten the problems of management and audit is regarded. The thesis is composed of three parts: On the first part, the definition of transportation and its historical evolution, its significance in economy, its development throughout Turkey and the world, and the main problems of Transportation Cooperatives are indicated with its general lines. The second part reveals the legal procedures regarding Transportation Cooperatives, the legitimate arrangements in respect to the functions and responsibilities of the Ministry in concern and the top management of Cooperatives. The third part in informs about general accounting system together with main accounting subjects i.e. personnel, accounting plan, legal books and financial reporting. It will be appropriate to emphasize that the main concern of all cooperatives in our country is the lack of significance granted to the accounting of these organisations. To fulfil the needs of the shareholders from cooperatives directly depends on the persistent commands and pursuits of stockholders for a continuous, active and effective accounting and financial reporting system based on continuous, dynamic and essentially known principles and standards. The basic principles needed for the development of the above mentioned and emphasised accounting system are focussed on this thesis. The main accent is the necessity of forming an accounting system in compliance with the shareholder's demand for correct, rapid and reliable information. The example given in the thesis is set from this basic point and the objective is to reflect the conclusions.