{"id":605,"date":"2010-07-16T13:28:00","date_gmt":"2010-07-16T18:28:00","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=605"},"modified":"2011-05-18T16:26:02","modified_gmt":"2011-05-18T21:26:02","slug":"iflasin-ertelenmesi-surecinde-sirket-iyilestirme-projeleri-isletmecilik-acisindan-bir-degerlendirme","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/iflasin-ertelenmesi-surecinde-sirket-iyilestirme-projeleri-isletmecilik-acisindan-bir-degerlendirme","title":{"rendered":"\u0130flas\u0131n Ertelenmesi S\u00fcrecinde \u015eirket \u0130yile\u015ftirme Projeleri: \u0130\u015fletmecilik A\u00e7\u0131s\u0131ndan Bir De\u011ferlendirme"},"content":{"rendered":"

<\/p>\n\n\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n
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Makale Bilgileri<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Dergi: <\/strong><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<\/span><\/span><\/p>\n

Makalenin Ba\u015fl\u0131\u011f\u0131: <\/strong><\/span>\u0130flas\u0131n Ertelenmesi S\u00fcrecinde \u015eirket \u0130yile\u015ftirme Projeleri: \u0130\u015fletmecilik A\u00e7\u0131s\u0131ndan Bir De\u011ferlendirme
\n<\/span><\/span>[The Improvement Project in Postponement of Bankruptcy Process: An Evaluation from the Business Point of View]<\/span><\/span><\/span><\/p>\n

Yazar(lar):<\/strong><\/span>Mahmut \u00d6zdevecio\u011flu<\/span><\/span><\/p>\n

Cilt: <\/strong><\/span>1<\/span><\/span><\/p>\n

Say\u0131: <\/strong><\/span>3<\/span><\/span><\/p>\n

Y\u0131l: <\/strong><\/span>2010<\/span><\/span><\/p>\n

Sayfa:<\/strong><\/span> 45 – 56<\/span><\/span><\/p>\n

ISSN: <\/strong><\/span>1309-2448<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00d6zet<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u00fcrkiye\u2019de sermaye \u015firketleri veya kooperatiflerde, \u015firket aktiflerinin bor\u00e7lar\u0131n\u0131 kar\u015f\u0131layamamas\u0131 durumunda iflas ka\u00e7\u0131n\u0131lmazd\u0131r. Ancak 2004 y\u0131l\u0131nda \u00e7\u0131kar\u0131lan bir kanunla iflas\u0131n ertelenmesi m\u00fcmk\u00fcn hale gelmi\u015ftir. Buna g\u00f6re iflas\u0131n\u0131n ertelenmesini isteyen \u015firket, hukuki \u015fartlar\u0131 yerine getirirken mahkemeye inand\u0131r\u0131c\u0131 ve ciddi bir iyile\u015ftirme projesi de sunmak zorundad\u0131r. Bu \u00e7al\u0131\u015fman\u0131n temel amac\u0131, iyile\u015ftirme projesinin bir i\u015fletmeci g\u00f6z\u00fc ile nas\u0131l ciddi ve inand\u0131r\u0131c\u0131 olaca\u011f\u0131n\u0131 tart\u0131\u015fmakt\u0131r. \u0130yile\u015ftirme projesi, borca bat\u0131k bulunan ve iflas\u0131 istenmi\u015f \u015firketin bu durumdan nas\u0131l kurtar\u0131laca\u011f\u0131n\u0131 \u00f6ng\u00f6ren tedbirler i\u00e7eren, objektif ve somut verilere dayanan bir mali projedir. \u0130yile\u015ftirme projesinin genel olarak mali ve y\u00f6netsel tedbirleri i\u00e7ermesi gerekir. Mali tedbirler \u015eirketin borca bat\u0131kl\u0131ktan \u00e7\u0131kmas\u0131n\u0131 yani bilan\u00e7osunda aktifinin pasifini kar\u015f\u0131lar hale gelmesini sa\u011flayacak, do\u011frudan veya dolayl\u0131 olarak para giri\u015fini \u00f6ng\u00f6ren tedbirlerdir. Yeni ortak bulunmas\u0131, ortaklar\u0131n \u015fahsi mal varl\u0131klar\u0131n\u0131 satmas\u0131 veya \u015firketin y\u00fcksek k\u00e2r marjl\u0131 \u00fcr\u00fcnlere y\u00f6nelmesi gibi. Y\u00f6netsel tedbirler ise dolayl\u0131 olarak \u015firkete katk\u0131 sa\u011flayacak olan ve \u015firketin iyile\u015fmesini sa\u011flayacak muhasebe, finansman veya insan kaynaklar\u0131 y\u00f6netimi ile ilgili tedbirlerdir. Y\u00f6netsel tedbirler \u015firketin iyile\u015fmesini dolayl\u0131 olarak sa\u011flayan tedbirlerdir. Bu kapsamda \u00e7al\u0131\u015fmada s\u00f6z konusu bu tedbirler ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. <\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Anahtar Kelimeler: <\/strong><\/span>\u0130yile\u015ftirme projesi, \u0130flas\u0131n ertelenmesi, \u0130flas, \u0130yile\u015ftirme \u00fcmidi, Borca bat\u0131kl\u0131k<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span> K22, M00<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Abstract<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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It is inevitable for the capital companies and cooperatives in Turkey to go bankrupt in case the assets of the company are insufficient to meet the obligations. However, the law enacted in 2004 has enabled the bankruptcy to be postponed. The company requesting the adjournment of bankruptcy should not only fulfill the legal requirements but also present the court a convincing and serious improvement project. The main objective of this study is to discuss how to prepare such a plan from the point of view of business manager. The improvement project is a financial project based on objective and solid data which contains precautionary measures envisaged to rescue the company. In general the project should incorporate financial and administrative measures. Financial measures include direct and indirect cash inflows from sources like finding new partners, selling personal assets of existing partners and focusing on high profit margin products to ensure that the assets can cover the liabilities. The administrative measures in the field of accounting, finance and human resources contribute to the healing process indirectly. This paper explains the financial and administrative measures in detail<\/span>.<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords: <\/strong><\/span>Improvement project, Postponement of bankruptcy, Bankruptcy, Improvement hope, Insolvency<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL Classification:<\/strong><\/span> K22, M00<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: \u0130flas\u0131n Ertelenmesi S\u00fcrecinde \u015eirket \u0130yile\u015ftirme Projeleri: \u0130\u015fletmecilik A\u00e7\u0131s\u0131ndan Bir De\u011ferlendirme [The Improvement Project in Postponement of Bankruptcy Process: An Evaluation from the Business Point of View] Yazar(lar):Mahmut \u00d6zdevecio\u011flu Cilt: 1 Say\u0131: 3 Y\u0131l: 2010 Sayfa: 45 – 56 ISSN: 1309-2448 \u00d6zet T\u00fcrkiye\u2019de sermaye \u015firketleri veya […]<\/p>\n

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