İmportance of financial management knowledge in small and medium enterprises (smes) managing by women

Finansal yönetim, tüm işletmeler için vazgeçilmezdir. Finansal bilgiye sahip olmak, ulaşmak ve analiz etmek tüm başarılı işletmeler için hayati bir konudur. Şirket yöneticileri finansal bilgiyi anlamalı ve şirketlerinin finansal tablolarını etkileyen hukuksal düzenlemeleri takip etmelidirler. Yapılan bilimsel çalışmaların çoğu kadın girişimcilerin finansal kararları alırken kocalarına, ailelerine ve arkadaşlarına danıştığını belirtmektedir. Finansal kararlar "finansal yönetim bilimine" uygun olarak alınmalıdır. Bütün şirketler ve bu şirketlerin mali tabloları şirkete özel karakteristik taşıdığından kararlar "finansal danışman" tarafından alınmalıdır. Bu çalışmanın amacı kadınlar tarafından yönetilen küçük ve orta boy işletmelerde, kadın girişimcilerin sahip oldukları finansal bilgi düzeyinin ölçülmesidir. Türkiye' de, 2012 yılından sonra yürürlüğe girecek olan yeni Türk Ticaret Kanunu, KOBİ' lerdeki özellikle muhasebe ve finansal uygulamaları derinden etkileyecektir. Bu çalışmada, Edirne Sanayi ve Ticaret Odası Kadın Girişimciler Kurulunda üye ve KOBİ sahibi olan kadın girişimcilere "yüz-yüze görüşme methodu" ile finansal yönetim ve yeni ticaret kanunu hakkında sorular yönetilmiştir. Sonuçlar kadın girişimcilerin yeni Türk Ticaret Kanunu ve finansal konularda yetersiz olduklarını ve kadın girişimciler açısından "sürekli ticari eğitim" in önemli olduğu ortaya konulmuştur.

Kadınlar tarafından yönetilen orta ve küçük ölçekli işletmelerde finansal bilginin önemi

Financial management is indispensible for all companies. Having, reaching and analysing financial information is a vital issue for all succesful businesses. Managers should understand the meaning of financial data and follow the regulations which effect financial statement of the company. Most of the studies state that woman entrepreneur make a decision on financial issues by asking her husband, families and friends. Financial decision should be taken according to financial management science. All companies and its financial statements have their own characteristics so decisions should be taken by financial consultants. The aim of this study is to measure the level of financial knowledge of women entrepreneurs in small and medium enterprised (SMEs) managing by women. In Turkey, new Turkish Trade Code (TTC) will be implemented after 2012 which will effect especially accounting and finance applications in SMEs very deeply. In this study, women entrepreneurship who are the owners of SME and member to Women Enterpreneurs Board of Chamber of Trade in Edirne were asked questions about financial management and new trade code by using "face to face interview method". Findings show that women entrepreneurs have an incompetent about new trade code and financial management issues and there is a need for "continuous trade education" for women entrepreneurs.

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