Firmalarin Faaliyet Oranlarinin Analizi
Operating Ratio Analysis Of Companies

Summary/Abstract: Given the definition of accounting and its functions, the analysis function is an important step in accounting. Because this function provides information to the accountant's parties. Accounting is a process used to measure financial information of an entity's economic activities and to report financial information to interested parties. The reporting function in the description is not merely a summary information, but the reported information is analyzed and interpreted. The parties of accounting, the state, administrators, owners or partners of the business, credit institutions and potential partners will benefit from the information generated by the accountant in the decisions they will take to monitor their interests. For this reason, this information needs to be subjected to financial analysis in order to be used by those who will decide on the business. With financial analysis, accounting information can be used in economic decisions to be taken. Financial analysis is the interpretation of the results obtained by applying accounting techniques to analytical techniques to explain the operating results and financial position of the entity. There are various types of analysis that are generally used in the accounting process to perform financial analysis.In this study, explanations and examples about the analysis of the activity rates included in the ratio analysis, one of the financial analysis techniques, will be shown.

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