Effects on management decision and strategic plans for analysis of local goverment financial statement after local goverment reform: Bursa applications

One of the most popular debates issues that came into Turkish legal system that the Presidential Government System and public institutions to act "fast and solution-oriented" like a private sector enterprise, free from bulky structures arising from bureaucracy. For this purpose, municipalities have been tried to be structured with many reform works since the beginning of 2000s. In the light of these discussions, in our study, the financial structures of the municipalities, which have the opportunity to make quick decisions due to the fact that they have a separate public legal personality, and that have a structure similar to the public and private sector enterprises, were tried to be analyzed by making the majority of public expenditures to meet the needs of the citizens within their geographical boundaries. In the analysis, the techniques applied by private sector enterprises have been applied to date. In this context, financial analysis methods were explained on the balance sheets announced by the Court of Accounts of the Municipalities in Bursa, and the effects of the reforms carried out by comparing the results with the results of the biggest municipalities within the geographical boundaries were investigated.