International Journal of Research in Business and Social Science

Yazarlar: Ali Kablan

Konular:

Anahtar Kelimeler:Financial Statements Horizontal Analysis Ratios Ratio Analysis

Özet: In order to meet increased demand for services, municipalities are compelled to use their resources in a most efficient manner. The regular collection of revenues in municipalities, while making expenditures in  most efficient ways depend on the healthy functioning of the budget and accounting and the financial control system correspondingly. In is necessary for municipalities to continuously control the balance of incomes and expenses, determining and eliminating the negativities in this balance. For this purpose, financial analyses and management ratios are needed. With the financial analyses made, a financial control system may be established in a municipality and used for management purposes. Municipalities which continuously produce information by means of financial control, will be able to take corrective measures in line with these information, take expenditure decreasing measures by determining which items cause the increases and decreases in incomes and expenditures and undertake income increasing procedures. For this purpose, financial analysis varieties were mentioned in the study and a practice made by the Beylikdüzü Municipality  for the analysis of financial statements, obtained as a result of the accrual based accounting system, in public institutions included herein.

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