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Kamu Iktisadi Tesebbuslerinin Aktiflerinde Yer Alan Maddi Duran Varliklarin Envanter ve Degerleme Arastirmasi: Elektrik Uretim Anonim Sirketi Genel Mudurluğu Hirfanli Hidroelektrik Santrali İsletmesi Ornegi

Author

Listed:
  • Yesim Aliefendioglu

    (Uygulamali Bilimler Fakultesi, Gayrimenkul Gelistirme ve Yonetimi Bolumu, Ankara Universitesi)

  • Erol Demir

    (Uygulamali Bilimler Fakultesi, Gayrimenkul Gelistirme ve Yonetimi Bolumu, Ankara Universitesi)

  • Harun Tanrivermis

    (Uygulamali Bilimler Fakultesi, Gayrimenkul Gelistirme ve Yonetimi Bolumu, Ankara Universitesi)

Abstract

Bu arastirmada, kamu iktisadi tesekkulu olarak faaliyet gosteren Elektrik Uretim Anonim Sirketi Genel Mudurluğu Hirfanlı Hidroelektrik Santrali (HES) İsletmesi’nin aktifinde kayitli maddi duran varliklarinin gercege uygun degerleri ile envanter kayitlarinda yer alan tarihi (net) degerleri karsilastirilmistir. Arastirmada varlik degerleme calismasinda; bilimsel esaslar, uluslararasi standartlar ve mevzuatin amir hukumlerine gore gerceklestirilmis ve isletmenin varliklarin degerlenmesinde piyasa degeri(emsal deger, ikame degeri), maliyet yonetimi ve diger degerleme olcutlerinden faydalanilmistir. Isletmenin mevcut mali kayitlarina gore maddi duran varliklarinin 2016 yilinin fiyatlari uzerinden toplam degerinin (8.872.054,07 TL), soz konusu varliklarin guncel degerinden (54.342.356,11 TL) yaklasik 6 kat daha dusuk oldugu ve dogal olarak isletmenin varlik degerinin oldugundan cok daha dusuk olarak kayitlara yansitildigi dikkati cekmektedir. Arastirma sonuclarina gore isletmenin maddi duran varliklarin envanter ve degerleme calismalarinin, gercek varlik degerlerinin analiz edilmesi ve cikan sonuclarin finansal yonden yorumlamasi bakimindan anlamli oldugu ortaya konulmustur.

Suggested Citation

  • Yesim Aliefendioglu & Erol Demir & Harun Tanrivermis, 2016. "Kamu Iktisadi Tesebbuslerinin Aktiflerinde Yer Alan Maddi Duran Varliklarin Envanter ve Degerleme Arastirmasi: Elektrik Uretim Anonim Sirketi Genel Mudurluğu Hirfanli Hidroelektrik Santrali İsletmesi ," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 5(5), pages 30-50, July.
    • Handle: RePEc:rbs:ijfbss:v:5:y:2016:i:5:p:30-50
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