Özet:

Agricultural credit cooperatives are organizations established on the principle of mutual assistance in order to protect the economic interests of producers and to meet their needs in relation to their professions and living. These organizations play important roles in providing resources to individuals and operating in the agricultural sector. The financial examination of non-profit agricultural credit cooperatives, the identification of their financial achievements and the presentation of recommendations in the light of the findings obtained are important aspects of the study. The purpose of this research is to carry out financial analyses of agricultural credit cooperatives in terms of selected activities and profit rate. It is also provided in depth by dealing with the time of activity and the time of cash conversion. In the analysis, 16 agricultural credit cooperatives of the province of Amasya, which is located within the Samsun Regional Union, have taken advantage of the balance sheets for the period 2014-2018. The analysis found that the average turnover rate of commercial recipients was 1.13 and the assignment period was 322 days, and the recipients were difficult to assign; the stocks could be removed one hand every 9.92 and 37 days a year, and in this regard the recipients performed better than the assignment. On the other hand, the duration of activity has decreased over the years, and this situation is positive; but the period of cash conversion is partially followed by a rise-to-rise journey, and this situation is negative. In terms of profit rates, 13 co-operatives net profits up to an average of 6% of net sales, and their own capital profits were an average of 9% and the other 3 co-operatives were damaged.

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