Holdings as a development strategy and the concept in Turkey of holding

Administrations always feel the necesstarity of becoming large during economical process, to have advantages of large administrations. Many kinds of strategies have been developed to answer administrations' need to become large. These classified these strategies as; strategies of becoming large of internal administration and strategies of becoming large of external administrations. To become holding, takes its place in the strategies of becoming large of external administration. Holding company forms by the way of buying a big part of a company's shares by an other company, by having of direction and control. Nowadays the advantages of these kind of establishments are the reason of choosing of becoming holding in stead of other strategies of becoming large. When theholding's formation of organization are being observed, they seemed as an upper sturcture formation. When holding's financial formation are being observed, a double respected fund flowing will be seemed. These fund fiowings may be from holding through tied companies, and it is possible that, they may be from tied companies through holding company. Konsolidated financial tableaus are necessarry to evaluate the system of holding by the perspective of finance. It is being seemed that the fact of becoming holding began in a near history and later than developed countries in our country. It may be said, that becoming holding has a fast developing after 1980 in our country. In this study, strategies of becoming large is being told, by this way, becoming holding, a relatively never strategy of becoming large for us is being concentrated on. VIII