Analysis of Financial Performance in Dairy Enterprises; The Case Study of Konya, Turkey

Cennet Oğuz, Aysun Yener


Sustainability and development of the dairy enterprises are dependent on competitiveness. Determination of the performance of the enterprises requires measurement and analyses of the financial performance of the enterprises. The ability of dairy enterprises to continue and grow is dependent on competitiveness. It requires that the financial performance of the farm enterprises be measured and analysed in order for the enterprises to be able to detect the competition power in a healthy manner. The aim of the study is to analyse the financial performance of the dairy enterprises in Konya province by determining the capital structure. Çumra, Karapınar and Ereğli districts constituted 15% of the number of bovine animals, were selected by using sampling method. The number of dairy cattle in these enterprises constituted the main frame of the population the primary data collected from 125 dairy farm enterprises with questionnaire technique through stratified sampling method with 95% confidence interval and error margin of 5%. The capital structure of the enterprises surveyed in the research area was classified according to their functions and the average active capital of the enterprises was calculated as 845,330.85$. 67.87% of the active capital is composed of land capital, 31.70% is composed of fixed enterprises capital and 0.43% is variable working capital. The economic profitability level (EP) was determined as 6.90% and the financial profitability level (FP) indicated the success of the enterprise was calculated as 7.06%. The capital turnover rate, an important indicator in the success and comparison of the enterprises, is 28.22%. As a result, their development and competitiveness are slow, because they do not use enough business and investment capital.


Dairy enterprises; financial performance analysis; Konya; Turkey; Economic analysis

Full Text:



 Creative Commons License
This work is licensed under Creative Commons Attribution 4.0 International License

ISSN: 2148-127X

Turkish JAF Sci.Tech.

Turkish Journal of Agriculture - Food Science and Technology (TURJAF) is indexed by the following national and international scientific indexing services:





















Our Journals

Turkish Journal of Agriculture - Food Science and Technology

International Journal of Poultry - Ornamental Birds Science and Technology

Turkish Research Journal of Academic Social Science

Turkish Research Journal of Academic Technical Science

Turkish Research Journal of Academic Health and Medical Sciences

Our congresses

International Anatolian Agriculture, Food, Environment and Biology Congress (TARGID)

International Congress of the Turkish Journal of Agriculture - Food Science and Technology (TURJAF)

Our Youtube Channel


Our Books

Our Scientific Books

About Us

The Turkish Science and Technology Publishing (TURSTEP) is an online and open-access platform to publish recent research and articles of scholars worldwide. Founded in 2013 and based in Turkey, the TURSTEP as a platform for academics, educators, scholars, and students from Turkey and around the world, to connect with one another. The TURSTEP disseminates research that is proven or predicted to be of significant influence for the general public.


Contact Us

Please send all inquiries to the email:

Business Adress

Eğriköprü Mh. 75-28. Sk. 11/10 58050 Merkaz/Sivas, Turkey