Döner sermaye işletmelerinde tek düzen muhasebe sisteminin uygulanması

Abstract

Government is an organization endeavouring to cover public qualitative needs that human beings can not cover by individual endeavours. Government should provide individuals living together respectfully to others rights and freedom and cover their needs in equity structure. Even though individual?s basic existance is pursuance, the government should be strong as to cover the needs of society living together. These needs occour to continue society existance of individuals and can only be covered by an organization as government. These basic needs are education, safety, justice etc. countable but as per equitable basis, everyone should benefit in equal shares through the hands of an organization. In this contex the sturcture's importance is understood. Governments are founded to cover society needs. This organization that prevailed for centuries and that will prevail for centuries as well, has to compose a systematical clockwork of vital pyramid that will continue it?s existance. The government has to continue it?s existance. In order to obtain this continuation economical developments should be attained. The aim of the government is to administrate it economically, from the side of humanity and socially in best ways possible. Economical development and continuation does not only mean foundation of profit institutions but also foundation of service institutions and guide the country?s economy. The service institutions founded not only exist in contemporary times but has continued their existance since Ottoman Empire till today. The service institutions that has a long history dating back to old times are seen as public service by the government. In order to conduct these services qualitatively the necessity of supervision comes to surface.In order to attain this aim and supervise the founded service institutions, floating capital institutions are founded. This structure has continued it?s existance since Ottoman Empire. The necessity of these foundations are understood during historical progress and each day the number of these foundations has grown. Floating capital institutions v has a very important role in service institution supervision that exists for public good. In order to continue the functions of institutions that are found to answer the needs of society uniformly, they need to be supervised and has to give share from the profits as per the governments continuation principle. Because the public institutions that are found primarily for public good are in fact profit institutions. Due to this fact as it is in profit organizations and individuals, they have to fetter their incomes and expenses. If we see the government in a pyramid structure these institutions that are in a position to supervise and control are over the actual institutions. Floating Capital enterprises has a lot of benefits and are very important for the evaluation of idle capacity. They provide supervision of these institutions all type of service acording to the government?s law & regulation and provide healthier continuation of these institutions. Their numbers have grown lately and as a result of some recent years law, floating capital institutions have daviated from their aim and deviated from budget discipline. These institutions have been founded to provide a healthier existance for public institutions and they are being assimilated. The new regulations have taken out Floating Capital Institutions from being autonomous and their supervision power, also have made them part of public service institutions. One of the most important indicator for this is about the removal of supervising power of accountants. Because as per the 22nd clause of Regulation 1050 the Accountants and assessors participation to expense process as experts and their responsibility towards court of accounts is clearly defined. While accountants supervison authorization as per the 1050 Clause of General Account Law is declared clearly as to use the resources efficiently on 10/12/2003 dated 5018 Clause of Public Account Managing and Control regulation that was brought instead of 1050 Clause of General Account Law the effect of accountants were removed expense and executive officers duty was featured. Accountant title as per the accepted 5018 Clause Law was transferred to " Account Officer". Not only the title has changed but also the contex and authorization is partly suppressed. Now with the new regulation accountants are employed as if they were reporting officers and their authorization was suppressed. It is necessary to supervise these institutions with the new regulations even though the existance of them is tried to be forfeited. Floating Capital Institutions do exist in public management. These institutions are founded as subjecs to general and private adminstration. Public management consists of private budget adminstration, social security institutions and regulating institutions. This work consist of three sections. In section one the progress of floating capital institutions, historical development, why it is necessary, on which legal foundation it is based on, definition, necessity, aims, and it's benefits are being discussed. In section two, uniform account system used in corporations, it's importance, the operation of uniform account system used in floating capital institutions, the quality and reasons of the used accounts are being discussed and it is mentioned whether there is a difference between the accounts used in corporatios. In part three an applied example is shown as to how these operations are carried out in public hospitals.