Financial Structure Analysis of the Directorate General of Meat and Milk Institution and Policy Recommendations

Yalçın Arslantürk; Ahmet Burçin Yereli

Makale detayları

Financial Structure Analysis of the Directorate General of Meat and Milk Institution and Policy Recommendations

Yazarlar:

Yalçın Arslantürk | Ahmet Burçin Yereli

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Girişimcilik

Dergi:

Yönetim ve Ekonomi Dergisi Vol.30 Issue 2, pp.377-396

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001291563

pISSN:

1302-0064

Anahtar kelimeler:

Özet:

 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.

 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.

 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.

 Et ve Süt Kurumu Genel Müdürlüğünün, 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.

Makale detayları

Financial Structure Analysis of the Directorate General of Meat and Milk Institution and Policy Recommendations

Yazarlar:

Yalçın Arslantürk | Ahmet Burçin Yereli

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Girişimcilik

Dergi:

Yönetim ve Ekonomi Dergisi Vol.30 Issue 2, pp.377-396

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001291563

pISSN:

1302-0064

Meat and Milk Institution

Capacity Utilization Rate

Profitability

Competition

Cost of Sales

StockEt ve Süt Kurumu

Kapasite Kullanım Oranı

Kârlılık

Rekabet

Satış Maliyeti

Stok

Sayı

Makale detayları

Yazarlar: Yalçın Arslantürk | Ahmet Burçin Yereli

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Girişimcilik

Dergi: Yönetim ve Ekonomi Dergisi Vol.30 Issue 2, pp.377-396

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001291563

pISSN: 1302-0064

Sayı

Yazarlar:

Yalçın Arslantürk | Ahmet Burçin Yereli

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Girişimcilik

Dergi:

Yönetim ve Ekonomi Dergisi Vol.30 Issue 2, pp.377-396

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001291563

pISSN:

1302-0064