{"id":234,"date":"2017-04-30T06:46:45","date_gmt":"2017-04-30T06:46:45","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=234"},"modified":"2017-04-30T06:46:45","modified_gmt":"2017-04-30T06:46:45","slug":"finansal-hafizaya-ihtiyacimiz-var","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=234","title":{"rendered":"Finansal haf\u0131zaya ihtiyac\u0131m\u0131z var"},"content":{"rendered":"

T\u00fcrkiye’de kurumsal y\u00f6netim, \u015firket performans\u0131, piyasa performans\u0131, t\u00fcrev \u00fcr\u00fcnler ve di\u011fer muhasebe-finans konular\u0131 \u00fcst\u00fcne yaz\u0131lm\u0131\u015f \u00e7ok k\u0131ymetli eserler var. Her eserin sayg\u0131de\u011fer yazar(lar)\u0131 da \u00e7al\u0131\u015fmalar\u0131 i\u00e7in elde ettikleri verileri, verisetini payla\u015fmamakta hakl\u0131d\u0131rlar. Kan, ter, g\u00f6zya\u015f\u0131 ise bu hakl\u0131l\u0131\u011f\u0131n esas sebebidir \u00e7\u00fcnk\u00fc \u00fclkemizde finansal ve finansal olmayan verilere ula\u015fman\u0131n zorlu\u011fu o verilerin ara\u015ft\u0131rmac\u0131 i\u00e7in de\u011ferini artt\u0131r\u0131yor. \u00c7ok basit bir \u00f6rnek verece\u011fim. D\u00fc\u015f\u00fcn\u00fcn ki \u015firketlerin finans direkt\u00f6rlerinin ki\u015fisel niteliklerini ara\u015ft\u0131rmak istiyorsunuz, ya\u015fayaca\u011f\u0131n\u0131z en \u00f6nemli s\u0131k\u0131nt\u0131 baz\u0131 \u015firketlerin bu bilgiyi sadece isim olarak payla\u015f\u0131yorken baz\u0131lar\u0131 ise olabildi\u011fince detayl\u0131 izah eder. Ayn\u0131 \u015fekilde bir \u015firketin faaliyet raporunun i\u00e7erisinde istedi\u011finiz kelimeyi aratabiliyorken ba\u015fka bir \u015firketin faaliyet raporu ise \u00e7\u0131kt\u0131n\u0131n taranm\u0131\u015f hali oldu\u011fundan ba\u015ftan sona okumak zorundas\u0131n\u0131z. Binbir zahmetle topland\u0131\u011f\u0131n\u0131z veriyi de hat\u0131r g\u00f6n\u00fcl birine vermek, kar\u015f\u0131l\u0131k beklememek de bana do\u011fru gelmiyor.<\/span><\/p>\n

Belirli bir a\u015famaya kadar finansal verilere ula\u015fmak finansal olmayanlara g\u00f6re daha kolay. \u00d6rne\u011fin birka\u00e7 t\u0131klama ile bunu kar\u015f\u0131n\u0131za getiren Finnet Mali Analiz ger\u00e7ekten \u00e7ok faydal\u0131 bir program. Nakit ak\u0131\u015f tablosunda faaliyetlere g\u00f6re nakit giri\u015f \u00e7\u0131k\u0131\u015f\u0131, denet\u00e7i g\u00f6r\u00fc\u015f\u00fc gibi noktalarda ise yine yaln\u0131z\u0131z, onlar\u0131n da teker teker sayfa sayfa gezerek toplanmas\u0131 gerekli. T\u00fcrk muhasebe-finans akademisyenleri en temel finansal bilgileri bile kendimiz topluyoruz. Halka a\u00e7\u0131k bir \u015firketin y\u0131llar itibariyle kazan\u00e7 oranlar\u0131, \u00fclkemizin ekonomik durumu, denetim raporlar\u0131, ortakl\u0131k yap\u0131lar\u0131 s\u0131r gibi saklanm\u0131yor olabilir ancak bu verilere ula\u015fmak ne yaz\u0131k ki k\u0131ymetli fakat gere\u011finden fazla zahmetli bir i\u015f. Niteliksel ara\u015ft\u0131rma programlar\u0131 (NVivo, Atlas.TI) i\u00e7erik ara\u015ft\u0131rmas\u0131nda \u00e7ok faydal\u0131 olsalar da ne yaz\u0131k ki baz\u0131 \u015firketlerin resim olarak y\u00fckledi\u011fi ve OCR ile de pek fazla d\u00fczelemeyen PDF dosyalar\u0131na kar\u015f\u0131 \u00e7aresizler. <\/p>\n

\u00dclkemizde \u00fcst\u00fcne \u00e7ok durulmayan fakat uluslararas\u0131 alanda son derece b\u00fcy\u00fck \u00f6nem te\u015fkil eden “denetim \u00fccretleri”. \u015eeffafl\u0131\u011f\u0131, finansal bilginin itibar\u0131n\u0131 koruyan denetim \u015firketlerimizin bir m\u00fc\u015fteri i\u015fletmelerden ald\u0131\u011f\u0131 denetim \u00fccretinin ticari s\u0131r olma \u00f6zelli\u011fi nereden geliyor? \u00d6rne\u011fin Ford Motor Company’nin denetim \u015firketi olan PriceWaterhouseCoopers’a yapt\u0131\u011f\u0131 \u00f6deme 2015 y\u0131l\u0131 i\u00e7in 49,9 milyon USD iken 2014 y\u0131l\u0131 i\u00e7in 47.8 milyon USD. Ford Oto. San.  A.\u015e.’nin denetimi i\u00e7in ald\u0131\u011f\u0131 \u00fccret neden a\u00e7\u0131klanm\u0131yor? Ford T\u00fcrkiye ve PWC T\u00fcrkiye i\u00e7in ticari s\u0131r olan bir bilgi neden Ford ABD ve PWC ABD i\u00e7in ticari s\u0131r olmuyor? Denetim \u00fccreti bilgisini neden bu kadar \u00f6nemsiyorum? Basit, bize denet\u00e7inin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 \u00f6l\u00e7mek i\u00e7in kullanabilece\u011fimiz en basit g\u00f6stergedir. Sa\u011folsun bizim “Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi”nin 36.maddesi ile KAY\u0130K denetimi yapmam\u0131\u015f olanlar \u015feffafl\u0131k raporu haz\u0131rlama derdinden de kurtar\u0131yor kendini.<\/p>\n

S\u00f6z\u00fcn \u00f6z\u00fc; T\u00fcrkiye’de finansal ara\u015ft\u0131rmalar\u0131n kalitesi ve derinli\u011fi artt\u0131r\u0131lmak isteniyorsa finansal haf\u0131zam\u0131z\u0131 olu\u015fturmal\u0131 ve eri\u015filebilir k\u0131lmal\u0131y\u0131z. Bu eri\u015febilirli\u011fin belirli bir y\u0131ll\u0131k \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lmas\u0131 da sarf edilen eme\u011fin hakk\u0131n\u0131n \u00f6denmesi oldu\u011fu g\u00f6r\u00fc\u015f\u00fcndeyim. Uluslararas\u0131 literat\u00fcrde ara\u015ft\u0131rmaya konu olan bir\u00e7ok \u00e7al\u0131\u015fman\u0131n T\u00fcrkiye \u015fartlar\u0131nda ger\u00e7ekle\u015ftirilece\u011fi g\u00fcnler elbet gelecek ancak o zamana kadar sabredip, sistem b\u00f6yle bahanesine sar\u0131lmak bizi sorumluluklar\u0131m\u0131zdan kurtaramaz.<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00fcrkiye’de kurumsal y\u00f6netim, \u015firket performans\u0131, piyasa performans\u0131, t\u00fcrev \u00fcr\u00fcnler ve di\u011fer muhasebe-finans konular\u0131 \u00fcst\u00fcne yaz\u0131lm\u0131\u015f \u00e7ok k\u0131ymetli eserler var. Her eserin sayg\u0131de\u011fer yazar(lar)\u0131 da \u00e7al\u0131\u015fmalar\u0131 i\u00e7in elde ettikleri verileri, verisetini payla\u015fmamakta hakl\u0131d\u0131rlar. Kan, ter, g\u00f6zya\u015f\u0131 ise bu hakl\u0131l\u0131\u011f\u0131n esas sebebidir \u00e7\u00fcnk\u00fc \u00fclkemizde finansal ve finansal olmayan verilere ula\u015fman\u0131n zorlu\u011fu o verilerin ara\u015ft\u0131rmac\u0131 i\u00e7in de\u011ferini artt\u0131r\u0131yor. \u00c7ok basit bir \u00f6rnek […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-234","post","type-post","status-publish","format-standard","hentry","category-akademik"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=234"}],"version-history":[{"count":0,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/234\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}