The financial controls and management based accountancy system in municipalities and the application on the Emet Municipality

In last centrisy wiht industrialization and social progress city numbers increased rapidey. Rapid and untidy population increase occur parallel wiht these increases. As a result of this in municipality service a big increase and variation ingustined. Equiralent this rapid progress in municipality service fan income and expenditure balance wasn't show a proportional progress.Municipality in the face of these demand increases they must use their sources in most productive form in municipality, to summarize incomes tidy and proper to day contitions, to make expenditures in most productive form connected wiht in budget, accontancy and financal controls healty working conditions. With this aim after 1994 clasic budget system abolished, a new accountancy imporeved parallel to program budget system and goverment accountancy. With this new accountancy system municipality aimed to make accountancy of budget cash and liguidity situations, movable and immouablegoods debit and credits income and expenditures.as a result of this the accountancy imformation system that uses in munucipality it is impossile to find another imformation system that uses in municipality give imformation abaut money that it is uses legal or illegal.And except these properties,directions and control purposeful imformations produced. In accountancy system that formed you can see concerning to serviceses the sources that not only where they use,how why and spend which outputs that want to optain in municipality development of financial control and direction purposeful sources more prodctine and use more controled. In this study the accountancy system that uses in municipality except the imformations that the control administration desire,the production of direction and control purposeful imformations and to present them we apply them on Emet municipality accountancy system. In municipality you can do financial control with a lot of way but this is needing very large and comprehensive stugy and work. In this Thesis study principle is financial analyo technigues uses for financal control is taken basic then become densein this topic and Emet municipality make an application belong to this topic.