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Finansal analiz, muhasebe birimlerinden elde edilen bilgilerden yararlanılarak finansal tabloların daha anlaşılır ve sade bir şekilde yorumlanmasına imkân sağlamaktadır. Yapılan analizlerin doğru sonuçlar verebilmesi için elde edilen mali veriler ile diğer yardımcı nitelikteki bilgilerin önceki dönemler ile kıyaslanması gerekmektedir.
Bu çalışmada; finansal tablolar analizi, belediyelerde finansal analiz konusu, finansal analiz teknikleri olan karşılaştırmalı tablolar analizi-yatay analiz, yüzde yöntemi analizi-dikey analiz, eğilim yüzdeleri yöntemi analizi-trend analizi, oran analizi-rasyo analizi konularına değinilmiştir. Çalışmada örnek olarak Ankara Büyükşehir Belediyesi seçilerek gerekli analiz çalışmaları yapılmıştır. Ankara Büyükşehir Belediyesi (ABB)’nin 2017-2021 yılları arası temel ve ek mali verileri incelenmiştir. Ekonomik ve fonksiyonel sınıflandırmaya göre gerçekleşmiş bütçe giderleri, ekonomik sınıflandırmaya göre gerçekleşmiş bütçe gelirleri, bütçe dengesi, temel mali tablolar (bilanço-gelir tablosu) üzerinden karşılaştırmalı tablolar analizi (yatay analiz), yüzde yöntemi ile analiz (dikey analiz) ve oran analizi yapılmıştır.
Çalışmada ABB’nin 2017-2021 yılları arasında finansal tablolarından yukardaki analiz teknikleri kullanılmıştır. ABB’nin son beş yıl bütçe gider ve gelir tabloları ile bilançolarının karşılaştırmalı tablolar analizi, yüzde yöntemi ile analizi ve oran analizi yapılarak elde edilen sonuçlar yorumlanmıştır. Bilanço hesapları dikkate alınarak yapılan oran analizinde belediyelerin kâr amacı gütmedikleri göz önünde bulundurularak sınırlı belli oranlardan analiz yapılmıştır.
Özel sektörde mali tablo analizleri daha sık kullanılırken, kamu sektöründe mali tablo analizi sık kullanılmamaktadır. Bunun birçok sebebi bulunmaktadır. Kamu kuruluşlarında kar ve rekabet amacının olmaması, sağlıklı sonuç alınamaması şeklinde özetlenebilir.
Finansal analizler ile mahalli idarelerin (belediyeler) finansal yapıları hakkında bilgi elde edilebilecek, finansal performanslarının, faaliyet sonuçlarının ve verimlilik ve etkinlik açısından belli aralıklarla analizine katkıda bulunulacaktır. Yapılan bu analiz çalışmaları ile belediyelerin gelecekte karşılaşacakları durumlara göre daha öncesinden öngörüde bulunulmasında ve belediyelerin bütçe tahmininde ve performanslarının ölçülmesinde gelecek dönemlere ilişkin plan ve tahminlerde oldukça faydalı bilgiler sunacaktır.
Financial analysis makes it possible to interpret financial statements more clearly and simply by using the information obtained from the accounting units. The financial data obtained in order to provide the correct results of the analyses must be compared with the previous periods.
In this study; financial statements analysis, the subject of financial analysis in municipalities, comparative statements with financial analysis techniques analysis-stat analysis, percentage method analysis-vertical analysis, trend percentage method analysis-trend analysis, percentage analysis-rational analysis. In the study, an example of the Ankara Metropolitan Municipality was selected and the necessary analysis work was carried out. The basic and additional financial data of the Ankara Metropolitan Municipality (ABB) between 2017-2021 have been examined. The budget expenditure made according to economic and functional classification, the budget revenues made according to economic classification, the budget balance, the comparative tables analysis through the basic financial statements (the budget-income table), the percentage analysis and the percentage analysis (the vertical analysis) and the percentage analysis.
The study used the above analysis techniques from the ABB’s financial statements between 2017-2021. ABB’s budget expenditure for the past five years and the results obtained by the analysis of the comparative tables of its revenues and balance sheets, the analysis of the percentage method and the analysis of the percentage. The balance sheets were analyzed in the ratio analysis, taking into account that the municipalities did not have a profit target, with limited rates analyzed.
In the private sector, financial table analysis is more frequently used, while in the public sector, financial table analysis is not frequently used. There are many reasons for this. The absence of profit and competition in public organizations can be summarized in the form of unable to obtain healthy results.
Financial analyses and information about the financial structures of the local governments (municipalities) will be obtained, and will contribute to the analysis of their financial performance, the results of the activity and in terms of efficiency and efficiency. These analyses will provide very useful information in the planning and forecast of future periods in the municipalities’ budget forecast and performance measurement and in the forecast and forecast of future periods.
Financial analysis enables financial statements to be interpreted more clearly when information was available from the accounting units. For the analysis to give accurate results, the financial data and other supporting information obtained should be compared with the previous periods.
Techniques such as financial statements analysis, financial analysis in municipalities, comparative tables analysis-horizontal analysis, percentage method analysis-vertical analysis, trend percentages method analysis-trend analysis, ratio analysis-ratio analysis, which are financial analysis techniques, were deployed.
In the study, Ankara Metropolitan Municipality was chosen as an example, and necessary analysis studies were carried out. The basic and additional financial data of Ankara Metropolitan Municipality between the years 2017-2021 were examined. Budget expenditures by economic and functional classification, budget revenues by economic classification, budget balance, comparative table analysis (horizontal analysis), percentage analysis (vertical analysis) and ratio analysis were performed on the basic financial statements (balance sheet and income statement).
The above analysis techniques were used from the financial statements of Ankara Metropolitan Municipality between 2017-2021. The results obtained by comparative tables analysis, percentage method analysis and ratio analysis of Ankara Metropolitan Municipalities’ budget expense and income statements and balance sheets for the last five years were interpreted. In the ratio analysis made by considering the balance sheet accounts, considering that the municipalities do not aim to make profit, the analysis was made from certain limited ratios.
While financial statement analysis is usually being used in the private sector, it was not used recurrently performed in the public sector. There are several reasons for this. The lack of profit oriented and competitive culture in public organizations can be summarized as the inability to obtain dynamic results. As a result, financial analyses will provide information on the financial structures of local administrations (municipalities) and contribute to the periodic analysis of their financial performance, operational results, efficiency and effectiveness. With these analysis, it will provide very useful information in making predictions in advance according to the situations that the municipalities will encounter in the future, and or in the plans and forecasts for the future periods in terms of budget estimation and performance measurement of the municipalities.
Journal Type : Uluslararası
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