TİCARET KREDİSİNİN İŞLETMELERİN SATIŞLARINA VE KÂRLILIKLARINA ETKİSİ: BİR ANALİZ

Öz

Günümüzde kredili satışlar, sadece ülkemizde değil tüm dünyada toplam ticaretin önemli kısmını oluşturmaktadır. Bu çalışmada ticaretin ve ekonominin gelişmesinde önemli katkısı olduğu iddia edilen ticaret kredisi üzerinde durulmaktadır. Çalışmada, Türkiye’de Borsa İstanbul’da kayıtlı rastgele seçilmiş 32 imalat şirketinin 2008-2015 yıllarına ait mali bilgiler kullanılarak ticaret kredisinin satışlara, büyümeye ve kârlılığa etkisi belirlenmeye çalışılmıştır. Çalışmada oran analizi ve trend analizi yöntemleri kullanılmıştır. Analiz sonuçlarına göre ticaret kredisinin 2008-2015 döneminde şirketlerin büyümesine, satışlarına ve kârlılıklarına olumlu etkisi olmadığı bulunmuştur. Bu dönem içerisinde dünyada ve Türkiye’de yaşanan ekonomik sıkıntıların, analiz sonuçlarının bu şekilde çıkmasında etkili olduğu düşünülmektedir.

Anahtar Kelimeler

• Ticaret Kredisi,Ticaret Kredisi Politikası,Ticaret Kredisi Yönetimi

THE EFFECT OF TRADE CREDITS ON SALES AND PROFITS OF THE ENTERPRISES: AN ANALYSIS

Öz

Nowadays, credit sales constitute an important part of the trade not only in our country but also all over the world. This study focuses on the trade credit, which is claimed to be a significant contributor to the development of trade and the economy. In the study, it was tried to determine the effect of trade credits on sales, growth and profitability by using financial information for the 2008-2015 years of 32 randomly selected manufacturing companies registered in Stock Exchange Istanbul. Ratio analysis and trend analysis methods were used in the study. According to the results of the analysis, it was found that the trade credit did not have a positive effect on the growth, sales and profitability of the companies in 2008-2015 period. During this period, the economic difficulties experienced in Turkey and in the world, the analysis results are believed to be effective in this way come.

Anahtar Kelimeler

• Trade Credit,Trade Credit Policy,Trade Credit Management,Trend Analysis

Kaynakça

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