APPLICABILITY OF PUBLIC MANAGEMENT CONCEPT IN MUNICIPALITIES, ACCOUNTING ANALYSIS OF ISTANBUL MUNICIPALITIES BY “TEN POINT TEST METHOD”

As a result of public reform studies in the world and our country, traditional public understanding left to the concept of public management. In Turkey, within the scope of reform studies with the entry into force of the 5018 Public Financial Management and Control Law; cash-based accounting in public the system has been replaced by the accrual-based accounting system .In this study, the public sector the ratio of the analysis techniques on the financial statements produced according to the accrual-based accounting system "The Ten Point Test" method was applied using (ratio) analysis; Municipalities of Istanbul was subjected to “The Ten Point Test" in the random sampling.For this purpose, municipalities were analyzed with 10 different ratio calculations and the results of the analysis were classified and compared in 5 categories according to the method's unique scoring system.In this study, it is aimed to analyze the current situation of the municipalities and their positions among themselves according to their financial data and a payroll card template is created in which each municipality can make an assessment within itself. As a result of the “Ten Point Test” analysis; in the years 2013-2014, while only one municipality is situated under the “bad - worst” category, in 2015, it is a positive situation that no municipality covered by the survey is in the "bad-worst" category and in 2015, unlike other years, a municipality is in the "best" category. It’s observed that in 2013, 15 municipalities were in the “good” category, 4 municipalities in the "middle" and 1 municipality was in the "bad" category; in 2014, 12 municipalities were in the “good” category,  7 municipalities in the "middle" and 1 municipality was in the “bad” category and in 2015, 1 municipality was in the “best” category, 10 municipalities were in the “good” category and 9 municipalities were in the “middle” category.

Keywords

Financial Analysis in Municipalities, Financial Efficiency, Scorecard, Public Management, Ten Point Test