Özet:

In this study, the financial table ratio analysis techniques used effectively in private sector organizations and directing the decisions of financial information users, applied to the financial tables of the metropolitan municipalities in Turkey, a comparative analysis of the financial structure and budget sustainability of the metropolitan municipalities was carried out. In the study, the balance sheets for the 2014-2017 period of the major city municipalities in Turkey were analyzed. The reason for the analysis began in 2014 is the fact that the law No. 6360 came into force with the 2014 local government elections and the majority municipalities’ responsibilities expanded to the territory’s ownership limits. In the study, four financial periods were selected, along with the ratio analysis, the trend analysis was also done. As a result, in 30 major cities, only Diyarbakır, Aydin, Denizli and Muğla Metropolitan Municipalities are strong, the financial conditions of other major cities and the debt payment power are weak. In general, it has been seen that the financial conditions and budget sustainability of the major municipalities in our country are weak. The study has been trying to show that financial analytics techniques used effectively by the private sector can also be used in public institutions. This analysis is also believed to contribute to the effective, efficient and economic use of public resources.