Türkiye’de Faaliyet Gösteren Perakende Ve Üretim İşletmelerinin Finansal Performanslarının Değerlendirilmesi: Merkez Bankası Sektör Bilanço Ve Gelir Tabloları Üzerine Bir Araştırma

Retail sector holds an important position among members of distribution channel. Distribution of consumer goods starts with the producer, who is the first member of this distribution channel and included in industrial sector, and ends with the consumer. 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 has been achieved. The increase in variety and volume of products and services has made the consumers be faced with many product alternatives, and this has led the retail 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 brought about management problems. National and international bodies have also started to take action within this sector, as a result of which an incredibly competitive structure has been formed. This progressive competition, which is also resulted from economic and technologic developments, is continuously decreasing the prof-its 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 problems which are relevant to the nature of this sector. In this study, retail and production sectors are aimed to be compared through the investigation of their financial performances. It is also aimed with the analysis of their statement to identify whether there exist any differences among financial performances of retail businesses functioning in Turkey between the years 2011 and 2016. With this purpose, the statements of 500 retail and 3.506 production businesses functioning in Turkey between the years 2011 and 2013, and 591 retail and 3.057 production businesses functioning in Turkey between the years 2014-2016 have been analyzed. Within the same direction of the objective of this study, the data obtained from sector balance sheet and income statement was analyzed through the ratio analysis technique. The results of the analysis have been extensively discussed in the findings section.