Bursa ilinde süt işleyen tarımsal kooperatiflerin ekonomik analizi
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Date
2015
Authors
Eren, Caner
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Publisher
Uludağ Üniversitesi
Abstract
Çağımızın ekonomik sistemi, profesyonel olarak bu sistemin gerekliliklerini yerine getiremeyip büyüyememiş, finansal açıdan rekabet gücü zayıf küçük üreticileri örgütlü hareket etmeye mecbur bırakmıştır. Kooperatif yöneticileri ise, bir yandan ortaklarının ekonomik ve sosyal menfaatlerini gözetmek diğer yandan da piyasa koşulları çerçevesinde kar amacı güderek kooperatif menfaatini sağlamak durumundadırlar. Reel sektörde yer alan firmaların rekabet edebilmesi ve başarılı olabilmesi için finansal analiz yöntemleri ile sürekli olarak etkinlik ölçümlerini yapmaları oldukça önemlidir. Çalışmada, Bursa ilinde süt sığırcılığı konusunda faaliyet gösteren 15 adet Tarımsal Kalkınma Kooperatifinin 2012 ve 2013 yılı bilançoları, gelir tabloları ve bu kooperatiflerle doğrudan anket yolu ile toplanan bilgilerden elde edilen veriler ışığında finansal durumu incelenmiştir. Ayrıca bu kooperatifler arasında gerek büyüklükleri ve gerekse toplanan sütü çiğ süt olarak pazarlayan kooperatifler ile sütü işleyerek işlenmiş ürün olarak pazarlayan kooperatifler arasında finansal yapıları bakımından karşılaştırmalar yapılmıştır. Analiz sonuçlarına göre; kooperatiflerin %33'ünün varlık anlamında bir önceki yıla oranla büyüdüğü geri kalan %67'sinin ise bir önceki yıla oranla küçüldüğü görülmüştür. Duran varlıklar açısından ise kooperatiflerin sadece %20'sinin duran varlıklarını arttırabildikleri görülmüştür. Varlıkların finansman kaynaklarına bakıldığında kooperatiflerin %33'ünün öz sermaye oranının istenilen düzeyde olduğu, %20'sinin finansman kaynağı olarak uzun vadeli borçların ağırlıkta olduğu, %47'sinin ise varlıklarını büyük oranda kısa vadeli borçlarla finanse ettikleri görülmüştür. Sütü işleyerek pazarlayan kooperatiflerin kaynak yapısı, net işletme sermayesi ve elde ettikleri gelir bakımından topladıkları sütü çiğ süt olarak pazarlayan kooperatiflere nazaran daha iyi durumda oldukları belirlenmiştir. Üretilen ürünlerin pazarlanması ise sütü işleyerek pazarlayan kooperatiflerin önemli sorunları arasında yer aldığı görülmüştür. Kooperatiflerin %60'ının kar elde etmesine karşın kar marjlarının oldukça düşük olduğu ve bazı kooperatiflerin ürün farklılaştırmasına giderek daha başarılı oldukları belirlenmiştir.
The economic system of our age cannot fulfill the requirements of this system as a professional thus it cannot develop and also it forces small producers, whose competitiveness is weak in financial terms, to act in an organized way. The cooperative managers must provide cooperative interest by protecting economic and social benefits of partners and also by seeking profit within the framework of market conditions. It is very important for companies, who are in the real sector, to carry out effectiveness measurement as constantly by using financial analysis methods in order to be able to compete and to be successful. In this study, the financial situation of 15 Agricultural Development Cooperatives, which operate in dairy cattle in Bursa province have been analyzed in the light of the data gathered from the 2012-2013 balance sheets, income statements and data gathered through direct survey. The comparisons are made among these cooperatives in terms of their size as well as financial situations of these cooperatives, which are marketing collected milk as raw milk or processed milk. The result of the analysis reveal that %33 of the cooperatives have shown growth compared to the previous year whereas %67 of them have shrunk compared to the previous year. As for fixed assets only %20 of the cooperatives managed to increase their assets. When the financial resources for the assets are reviewed it is seen that only %33 of the cooperatives have the desired level of equity capital, %20 of them majorly make use of long-term debts as a resource of finance and %47 of them make use of current liabilities for financial resources. The financial resource structure, net working capital and income of the cooperatives that market processed milk seem to be relatively better than cooperatives that market raw milk. However the marketing of the manufactured product seems to be among the problems of cooperatives that market processed milk. Although %60 of the cooperatives make profits, the profit margin is quite low and some cooperatives have been found to be increasingly more successful in product differentiation.
The economic system of our age cannot fulfill the requirements of this system as a professional thus it cannot develop and also it forces small producers, whose competitiveness is weak in financial terms, to act in an organized way. The cooperative managers must provide cooperative interest by protecting economic and social benefits of partners and also by seeking profit within the framework of market conditions. It is very important for companies, who are in the real sector, to carry out effectiveness measurement as constantly by using financial analysis methods in order to be able to compete and to be successful. In this study, the financial situation of 15 Agricultural Development Cooperatives, which operate in dairy cattle in Bursa province have been analyzed in the light of the data gathered from the 2012-2013 balance sheets, income statements and data gathered through direct survey. The comparisons are made among these cooperatives in terms of their size as well as financial situations of these cooperatives, which are marketing collected milk as raw milk or processed milk. The result of the analysis reveal that %33 of the cooperatives have shown growth compared to the previous year whereas %67 of them have shrunk compared to the previous year. As for fixed assets only %20 of the cooperatives managed to increase their assets. When the financial resources for the assets are reviewed it is seen that only %33 of the cooperatives have the desired level of equity capital, %20 of them majorly make use of long-term debts as a resource of finance and %47 of them make use of current liabilities for financial resources. The financial resource structure, net working capital and income of the cooperatives that market processed milk seem to be relatively better than cooperatives that market raw milk. However the marketing of the manufactured product seems to be among the problems of cooperatives that market processed milk. Although %60 of the cooperatives make profits, the profit margin is quite low and some cooperatives have been found to be increasingly more successful in product differentiation.
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Keywords
Tarımsal kooperatifler, Süt üretimi, Bütçe metodu, Finansal analiz, Bursa, Agricultural cooperatives, Milk production, Budget method, Financial analysis
Citation
Eren, C. (2015). Bursa ilinde süt işleyen tarımsal kooperatiflerin ekonomik analizi. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Fen Bilimleri Enstitüsü.