Küçük ve Orta Ölçekli Sanayi İşletmelerinin Finansal Durumlarının Oran Analizi Yöntemiyle Tespiti: Trabzon Örneği

Abstract

Small and medium sized enterprises constituting more than 98% of enterprises operating in Turkish production industry provide significant contributions regarding generation of employment and investment. Accordingly, problems encountered by small and medium sized enterprises representing considerable actors of the economy should be highlighted. When it is considered that financial problems can also set off the other problems in the organization, financial evaluation matter of small and medium scaled enterprises gains importance. The aims of this study, to identify financial structures of industrial facilities affiliated to chamber of industry and activating in Trabzon. For that purpose, an example population is being formed from the industry enterprises registered to Trabzon Chamber of Commerce and Industry and survey works are applied to these enterprises. Considering the data obtained from the results of survey, financial structures of small and medium scaled industry enterprises are examined by ratio analysis.