Financial analysis of agricultural irrigation cooperatives in Antalya and investigation of partner-cooperative relations

In the study, it is aimed to make a comparative financial analysis of Irrigation Cooperatives operating in Antalya between the years 2013-2020. The main material of the study was the data obtained by analyzing the accounting information of the Irrigation Cooperatives in Antalya Center and its districts, registered in the Provincial Directorate of Agriculture. Financial ratio analysis, horizontal analysis, vertical analysis and trend analysis were made by using the balance sheets and income statements of cooperatives. The values obtained as a result of the analyzes were compared over the years and the results were interpreted. In the study, the relations of the irrigation cooperative partners with the cooperative, their thoughts about the cooperative and irrigation practices were also investigated. For this purpose, a questionnaire was applied to the producers who are partners in the irrigation cooperative in the districts of Döşemealtı and Korkuteli. In the research, the survey application was carried out in 61 enterprises in the period of December 2021. The data obtained from the survey application were evaluated in the SPSS program.