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Kamu ?ktisadi Te?ebbüslerinin Aktiflerinde Yer Alan Maddi Duran Varl?klar?n Envanter ve De?erleme Ara?t?rmas?

Author

Listed:
  • Yesim Ali̇efendi̇oglu
  • Erol Demir
  • Harun TanrıvermiÅŸ

Abstract

Bu ara?t?rmada, kamu iktisadi te?ekkülü olarak faaliyet gösteren Elektrik Üretim Anonim ?irketi (EÜA?) Genel Müdürlü?ü Hirfanl? Hidroelektrik Santrali (HES) ??letmesi’nin aktifinde kay?tl? maddi duran varl?klar?n?n gerçe?e uygun de?erleri ile envanter kay?tlar?nda yer alan tarihi (net) de?erleri kar??la?t?r?lm??t?r. Ara?t?rmada varl?k de?erleme çal??mas?nda; bilimsel esaslar, uluslararas? standartlar ve mevzuat?n amir hükümlerine göre gerçekle?tirilmi? ve i?letmenin varl?klar?n de?erlenmesinde piyasa de?eri (emsal de?er, ikame de?eri), maliyet yönetimi ve di?er de?erleme ölçütlerinden faydalan?lm??t?r. ??letmenin mevcut mali kay?tlar?na göre maddi duran varl?klar?n?n 2016 y?l?n?n fiyatlar? üzerinden toplam de?erinin (8.872.054,07 TL), söz konusu varl?klar?n güncel de?erinden (54.342.356,11 TL) yakla??k 6 kat daha dü?ük oldu?u ve do?al olarak i?letmenin varl?k de?erinin oldu?undan çok daha dü?ük olarak kay?tlara yans?t?ld??? dikkati çekmektedir. Ara?t?rma sonuçlar?na göre i?letmenin maddi duran varl?klar?n envanter ve de?erleme çal??malar?n?n, gerçek varl?k de?erlerinin analiz edilmesi ve ç?kan sonuçlar?n finansal yönden yorumlamas? bak?m?ndan anlaml? oldu?u ortaya konulmu?tur.

Suggested Citation

  • Yesim Ali̇efendi̇oglu & Erol Demir & Harun TanrıvermiÅŸ, 2016. "Kamu ?ktisadi Te?ebbüslerinin Aktiflerinde Yer Alan Maddi Duran Varl?klar?n Envanter ve De?erleme Ara?t?rmas?," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 5(5), pages 30-51, July.
    • Handle: RePEc:rbs:ijfbss:v:5:y:2016:i:5:id:338
    DOI: 10.20525/ijfbs.v5i5.711
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