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Et ve Süt Kurumu Genel Müdürlüğünün Mali Yapısının Analizi ve Politika Önerileri
Journal of management & economics, 2023-06, Vol.30 (2), p.377-396
[Peer Reviewed Journal]
ISSN: 1302-0064 ;DOI: 10.18657/yonveek.1192559
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Title:
Et ve Süt Kurumu Genel Müdürlüğünün Mali Yapısının Analizi ve Politika Önerileri
Author:
ARSLANTÜRK, Yalçın
;
YERELİ, Ahmet Burçin
Subjects:
capacity utilization rate
;
competition
;
cost of sales
;
meat and milk institution
;
profitability
;
stock
Is Part Of:
Journal of management & economics, 2023-06, Vol.30 (2), p.377-396
Description:
Et ve Süt Kurumu Genel Müdürlüğü’nün, bir iktisadi devlet teşekkülü olarak kârlılık ve verimlilik ilkeleri doğrultusunda faaliyetlerini sürdürme yükümlülüğü bulunmaktadır. Kuruluş, bazı yıllarda kâr elde etse de genel olarak zarar eden bir işletme görünümündedir. Bu zararın kaynağı ve nedenleri çalışmanın odak noktasını oluşturmaktadır. Kuruluşun zarar dışında finansman açıklarına da maruz kaldığı tespit edilmiş ve bunun nedenleri araştırılmıştır. Söz konusu zararların ve finansman açıklarının hem Kuruluşa hem de genel bütçeye olumsuz etkileri ortaya konulmuş; bu sorunların çözümü için öneriler sunulmuştur. Ayrıca bazı yıllarda gümrük vergileri indirilerek Kuruluşa tanınan ithalat izinlerinin rekabet açısından durumu uluslararası kuruluş ve birliklerin belirlediği ilkeler çerçevesinde değerlendirilmiştir. Anahtar Kelimeler: Et ve Süt Kurumu, Kapasite Kullanım Oranı, Kârlılık, Rekabet, Satış Maliyeti, Stok. JEL Sınıflandırması: K29, L23, L32, L38. The Directorate General of Meat and Milk Institution has an obligation to continue its activities as an economic state enterprise in line with the principles of profitability and efficiency. Although the Organization makes a profit in some years, it has a loss-making activity structure in general. In this respect, the source of the said damage and its reasons have been the focus of the study. It has been determined that the Organization was exposed to financing deficits other than losses, and the reasons for this were also investigated. The negative effects of the said losses and financing deficits on the Organization and the general budget were revealed; suggestions for solving these problems were presented. In addition, the competitive situation of the import permits granted to the Organization by reducing the customs tax rate in some years has been evaluated, especially within the framework of the principles determined by international organizations and unions. Key Words: Meat and Milk Institution, Capacity Utilization Rate, Profitability, Competition, Cost of Sales, Stock. JEL Classification: K29, L23, L32, L38.
Publisher:
Celal Bayar University
Language:
English;German
Identifier:
ISSN: 1302-0064
DOI: 10.18657/yonveek.1192559
Source:
Directory of Open Access Journals
ProQuest Central
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