Economic anallysis of agricutural development cooperatives in Antalya province

In this study it was aimed to make a comparative financial analysis for 2007-2008 years of Agricultural Development Cooperatives, which have social and economic activities, in Antalya province. The main material of this study was data gained from analyze to accounting information of Agricultural Development Cooperatives registered in the villages of center county of Antalya. It was used to techniques of ratio analysis for calculating of liquidity ratio and analysis with percentage method and comparative tables of balance sheet and income statement by taking advantage of accountinginformation cooperative. As a result of the analysis, it was determined that all of the liquidity ratios in 2008 were higher than required ratio, while only cash ratio (0.94) that is liquidity ratio of cooperatives in 2007 was higher than it should be (0.2). When looking at financial structure of cooperatives, it was determined that financial leverage ratios were higher than required, equity capitals were lower than required.KEY WORDS: Cooperative, agricultural development cooperative, economic analysis,Antalya