Türkiye'de perakende sektörünün analizi ve Borsa İstanbul'da işlem gören Migros ve BİM örneği
Abstract
Ekonomi sınırsız olan ihtiyaçlar ile kıt kaynaklar arsındaki dengeyi sağlamaya çalışır. İnsanların ihtiyaç duyduğu tüketim mallarının üreticiden tüketiciye ulaşmasını sağlayan en önemli ve son halka da perakendeciliktir. Perakendeci mal ve hizmetleri nihai tüketiciye satan işletmelerdir. Perakendeci insanların ihtiyaç duydukları malları, yaşam alanlarına en yakın yerde ve uygun miktarda bulundurur ve satarlar. Perakendeciliğin dünyadaki gelişimine baktığımızda, takasla başladığı ve paranın bulunması ile de geliştiği görülmektedir. Perakendecilik dünyada, sahiplikleri, bulundukları alanın nitelikleri, sattıkları ürünlerin nitelikleri göz önüne alınarak birçok sınıflamaya tabi tutulabilmektedir. Çalışmamda öncelikle perakendeciliğin tanımı yapılmış, perakendeciliğin sağladığı faydalar açıklanmıştır. Perakende kuruluşlar, mağazalı perakendeciler de yer, mekan niteliklerine ve satış türlerine göre sınıflandırılmıştır. Perakendeciliğin dünya'da ve Türkiye'de gelişimi hakkında bilgi verilmiştir. Finansal analiz yapılacağından dolayı finansal tablo analiz yöntemleri ve finansal tablo analiz teknikleri açıklanmıştır. Hızlı tüketim malları perakendeciliği konusunda faaliyet gösteren ve ikisi de yurt dışı örnekleri dikkate alınarak Türkiye'de kurulmuş olan ve süpermarket konusunda faaliyet gösteren Migros ve BİM'in kuruluşundan bugüne kadar gelişimi ve bugünkü durumu hakkında bilgi verilmiş ve son beş yıllık bilanço ve gelir tablosu sunulmuştur. Finansal tablo analiz yöntemlerinden en uygun olan yöntem ve teknikler ile gerektiğinde grafikler yardımı ile karşılaştırmalı olarak iki firmanın değerlendirmesi, karşılaştırması ve yorumu yapılmıştır. Anahtar Kelimeler: Perakende, Perakendecilik, Finansal Analiz, Migros, BİM
Economy attempts to equilibrate the unlimited needs and scarce sources. Retailing is the most important and last segment in ensuring that the consumer goods needed by the people are delivered from producers to the consumers. Retailers are the establishments selling the goods and services to the end consumers. Retailers store the goods needed by the people in appropriate amounts and sell them in outlets closest to their living quarters. When we take a look into the development of retailing in the world, we see that it started with trading and developed with the invention of money. It is possible to categorize retailing throughout the world into many classes based on ownership, properties of the location they are available in, and properties of the products sold. First of all, retailing is defined in my study and subsequently the advantages of retailing is explained. Retail companies and retail stores are categorized based on their location, outlet and types of sale as well. Information on the development of retailing in the world and in Turkey is provided. Financial statement analysis methods and financial statement analysis techniques are explained for financial analysis purposes. The development histories of Migros and BİM since their establishment and their current statuses are provided as both being companies established in Turkey engaging in fast moving consumer goods retailing and based on the overseas examples, and the balance sheets and income statements for the past five years are presented. These two companies are evaluated, compared, and interpreted comparatively with the help of graphics whenever necessary using the most appropriate methods and techniques of financial statement analysis methods. Keywords: Retail, Retailing, Financial Analysis, Migros, BİM
Economy attempts to equilibrate the unlimited needs and scarce sources. Retailing is the most important and last segment in ensuring that the consumer goods needed by the people are delivered from producers to the consumers. Retailers are the establishments selling the goods and services to the end consumers. Retailers store the goods needed by the people in appropriate amounts and sell them in outlets closest to their living quarters. When we take a look into the development of retailing in the world, we see that it started with trading and developed with the invention of money. It is possible to categorize retailing throughout the world into many classes based on ownership, properties of the location they are available in, and properties of the products sold. First of all, retailing is defined in my study and subsequently the advantages of retailing is explained. Retail companies and retail stores are categorized based on their location, outlet and types of sale as well. Information on the development of retailing in the world and in Turkey is provided. Financial statement analysis methods and financial statement analysis techniques are explained for financial analysis purposes. The development histories of Migros and BİM since their establishment and their current statuses are provided as both being companies established in Turkey engaging in fast moving consumer goods retailing and based on the overseas examples, and the balance sheets and income statements for the past five years are presented. These two companies are evaluated, compared, and interpreted comparatively with the help of graphics whenever necessary using the most appropriate methods and techniques of financial statement analysis methods. Keywords: Retail, Retailing, Financial Analysis, Migros, BİM
Description
Keywords
İşletme, BİM, Finansal analiz, Business Administration, Migros, BİM, Financial analysis, Perakende sektörü, Migros, Sektörel analiz, Retail sector, Sectoral analysis, İMKB, İstanbul Stock Exchange