EVALUATION OF FINANCIAL PERFORMANCES OF RETAIL AND PRODUCTION BUSINESSES OPERATING IN TURKEY: A STUDY ON CENTRAL BANK SECTOR BALANCE SHEET AND INCOME STATEMENT

Retail sector holds an important position among members of distribution channel.Distribution of consumer goods starts with the producer, who is the first memberof this distribution channel and included in industrial sector, and ends with theconsumer. That the goods are delivered to the consumers is maintained by the retailer. In parallel with economic, technologic, social and cultural development, observed both in Turkey and around the world, serious progress in retail sector hasbeen achieved. The increase in variety and volume of products and services hasmade the consumers be faced with many product alternatives, and this has led theretail sector to a much more important position. Due to its current significant position, retail sector has attracted quite many investors, which has given rise to a considerable volume of it, sensed all around the world. However, this has broughtabout management problems. National and international bodies have also startedto take action within this sector, as a result of which an incredibly competitivestructure has been formed. This progressive competition, which is also resultedfrom economic and technologic developments, is continuously decreasing the profits aimed. To be able to gain strength in retail sector, which demonstrates a significant role in Economy, it is important to figure out what it really is and how it differs from other sectors as well as to show capacity to develop solutions to problemsBu sektörün doğası ile ilgili olan. Bu çalışmada perakende ve üretimsektörlerin finansal performanslarının incelenmesiyle karşılaştırılması amaçlanmaktadır. Ayrıca, bildirimlerinin analizini yaparak olup olmadığını tespit etmeyi amaçlar.Türkiye'de faaliyet gösteren perakende satış işletmelerinin 2011 ve 2016 yılları arasındaki finansal performansları arasında herhangi bir fark yoktur. Bu amaçla, Türkiye'de çalışan 500 perakende ve 3.506 üretim işletmesinin beyanları arasında2011-2013 yılları ve Türkiye'de 2014-2016 yılları arasında faaliyet gösteren 591 perakende ve 3.057 üretim işletmesi analiz edilmiştir. Aynı içindebu çalışmanın amacının yönü, sektör bilançosundan elde edilen verilerve gelir tablosu oran analizi tekniği ile analiz edilmiştir. Analiz sonuçları bulgular bölümünde yoğun şekilde tartışılmıştır.