Analiz ve Yorumlanma Süreci

Analiz Süreci

Finansal tablolarda yer alan hesap veya hesap grupları tutarlarının; çarpma, bölme, toplama gibi matematiksel işlemleri tabi tutulma sürecidir.

Yorumlanma Süreci

Analiz sonucunda elde edilen yüzdeler, tutarlar veya oranların ne anlama geldiğinin gerekçeleriyle birlikte ortaya konulması sürecidir.

Finansal tabloların analizinin ve yorumunun sağlıklı olarak gerçekleştirilebilmesi için dikkat edilmesi gerekenler şunlardır:

  

  1. Hangi ilişkilerin ortaya konulması gerektiği, analizden elde edilecek bulguların ne anlama geldiğinin yorumlanabilmesi için; muhasebe kuramının ve muhasebe uygulamalarının yeterli düzeyde bilinmesi gerekir.
  2. Analizi yapılan finansal tabloların ilgili oldukları dönem veya dönemlerdeki ekonomik koşullar, sektörel koşullar, işletmenin kendisine bağlı olan ve finansal tablolarda açık bir şekilde ifade edilmeyen veya edilemeyen özel koşulların da göz önünde bulundurulması gerekir.
  3. Analizi yapılan finansal tabloların ilgili dönemlerde işletme tarafından uygulanan işletme politikalarının, muhasebe yöntem ve politikalarının bilinmesi gerekir.
  4. Analiz sonucunda elde edilen bulguların doğruluğu, analizde kullanılan finansal verilerin elde edildiği finansal tabloların doğruluğuna bağlıdır.
  5. Yapılacak analizde kullanılan finansal tabloların analiz edilmeye uygun bir içerik ve hesap gruplandırılması ile hazırlanmış olması geerkir.
  6. Analizin amacı ile kapsamı arasında doğrudan bir ilişki vardır. Analizin kapsamı, analizin amacına bağlı olarak geniş veya dar tutulabilir.
  7. Analiz ile elde edilecek bulgular, ilgili analiz tekniğinin doğru bir şekilde uygulanması ile elde edilebilir ve analiz sürecinin mekanik kısmını oluşturur.
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