Küçük ve orta ölçekli işletmelerin finansal problemlerinin AB ile Türkiye`de karşılaştırmalı analizi

Abstract

ÖZET Ülkemizin Gümrük Birliğine girişi aşamasında ortaya çıkan temel sorunlardan biri sanayimizin birlik sonrası içinde bulunacağı rekabet ortamında durumunun ne olacağının belirlenmesi olmuştur. AB' ne entegrasyon sürecinin daha ilk adımında sanayimiz açısından sonuçların pozitif olmayacağı yönündeki görüşler özellikle KOBİ'lerin büyük ölçüde zarar göreceği üzerinde yoğunlaşmıştır. Yaklaşımın temelini KOBİ' lerin özellikle finansal problemlerinin ve bu problemden kaynağını alan diğer sorunlarının çözümüne yönelik çalışmaların yeterli ölçüde tamamlanamadığı düşüncesi oluşturmuştur. Ekonominin dinamizm unsuru olarak görülen, istihdam sorununun çözümünde anahtar rol oynayan KOBİ' lerin karşılaştıkları finansal sorunlar, nitelikli işgücü sorunları, hammadde ve üretim sorunları, ihracat ve tanıtım sorunları, mevcut yasal düzenlemeler ve mevzuat yapısından kaynaklanan sorunları, eğitin sorunları, işyeri sorunları belirgin bir biçimde ortaya çıkmıştır. Tüm bu sorunlarının yanısıra henüz yasal bir KOBİ tanımının dahi yapılamadığı görülmüştür. Bu sebeple KOBİ' lerin söz konusu sorunlarının çözümlenmesine yönelik teşvik önlemlerinin arttırılması gündeme gelmiş ve 1996 yılı ülkemizde ciddi anlamda adımların atıldığı yıl olmuştur. Yapılan düzenlemenin sonuçları 1997 yılının sonunda alınmaya başlanacaktır. Ne var ki ekonomik gelişmişlik düzeyi açısından ülkemize göre üstün olan AB ülkelerindeki kurumsal oluşumlar ve teşvik sistemleri kat edilmesi gereken mesafenin oldukça uzun olduğunu göstermektedir. Gerek üye ülkelerin ulusal düzeyde, gerekse AB düzeyinde her sorunun farklı kurum ve kuruluşlar tarafından ele alındığı ve sağlanan desteklerin ülkemize kıyasla çok daha çeşitli ve yüksek düzeyde olduğu sonucuna varılmıştır. Araştırmalarımız sırasında yoğun olarak ikincil veriler kullanılmış, ayrıca KGF A.Ş., KOSGEB, Halk Bankası, TOSYÖV, TESK, İSO gibi kurum ve kuruluş yetkilileri ile de Ankara, İstanbul, Bursa ve Yalova illerinde yüzyüze görüşmeler yolu ile birincil veriler toplanmıştır. vtu

SUMMARY Recent years have witnessed lots of economic problems not only for Turkey but also for European countries. The level of the problems are different but the problems of growth, competitiveness and employment are common. Beginning 1996, at the stage of Customs Union, many questions have come to light in Turkey. To be a fully integrated country to European Union have been passing through a hard path. Since 1970, the due dates of preparation and passing processes have been known and the end of these processes was Custom Union. Although all stipulated subjects were clear, limited time have not been benefit from. The position of Turkish industry after Customs Union at the base of competitiveness have been the major problem and small and medium sized enterprises have put on the agendas. At the first stage of integration to European Union, pessimistic and optimistic opinions have begun to be discussed. The focus of pessimistic point of view have been established on the readiness of small and medium sized industries for the competitive conditions in Europe market. Actually European countries also trying to solve problems of small and medium sized enterprises (SMEs) with the same anxiety of keeping the competitiveness power against to other developed countries especially United States of America and Japan. They have felt sudden freight because of recession but Turkey' s position much more difficult and different from them. Small and medium sized industries are playing a critique role presenting the over 90 percentage of the total number of enterprises and approximately %50 of the labor force both in Europe and Turkey. Although having such an importance, even a clear definition of these industries could not been done previous years till 1996. Especially in Turkey many establishment concerning SMEs have different definitions at the base of qualitative and quantitative methods. The amount of capital and the number of employees are common quantitative criterion's but the limits regarding these criterion's are changing from one definition to another. This confusing condition were available in European countries and the Union level. In 1996 European Commission decided that in order to take an effective action against to the problems of small and medium sized industries at the Union level, a common definition have been needed. As one of the Commission member who is responsible for enterprise policy, Christos Papoutsis proposed to preparing a definition acceptable by all Union members with the criterion's of: 1. Number of employees2. The degree of freedom 3. The total amount of endorsement and balance sheet in a year. The limits of these criterion's have determined in orderly as: 1. Having maximum 250 employees 2. Not having one or more big sized industry as a partner which has more than %25 share of the company 3. Having maximum 40 million ECU total amount of endorsement and 27 million ECU total amount of balance sheet. The degree of freedom is not a used criterion even one of the definition done by many institutions and establishments in Turkey and definition is still a problem. Additionally definition is the first step of encouragement or incitement programs or actions at the mean of determining of the enterprises which are going to be included by these actions. Moreover, it is a simple problem when it compared with other problems. Major problems of the small and medium sized industries in Turkey can be listed as: 1. Financial problems 2. Professional or well educated staff problem 3. Row material and production problem 4. Managerial problems 5. Occupational education problem 6. Marketing problems 7. The place of employment problem 8. Lack of legal actions and tax problems When we search the sources of the problems separately, we find some clues of the reflections of other problems. It means that, these problems have relations between them. For example, educated staff problem has two main sources: 1. Low salary policy because of financial problems 2. Conservative managerial approach. Excessively centralized managerial decision processes is one of the most important causes for professional staff for removing from the company. So it a managerial problem mostly seen at the small and medium sized companies.Modern managerial methods are not known or not applied. Usually they need education or consultant but financial problems not allow them to demand such services. Limits of the financial sources prevent them to have high salary policy for well educated staff. From production to marketing they live serious problems because of staff problem. Financial problems, marketing problems, tax problem and occupational education problems are still remaining in Europe as well but accepted as a key to deal with employment problem and sign of economic dynamism small and medium sized enterprises are been encouraged by the European Union. The aim of the European Commission is to harmonize the development levels of the member states. All kind of incitement programs or actions are being applied according to searches related to states conditions. Actions are being differentiated to separated regions. A similar method is being used in Turkey for investment supports not only for small and medium sized industries but also all industries. The main different thing for the methods is institutional structures. In Turkey, Small and Medium Size Industries Development Management Chairmanship (KOSGEB) is responsible unit bound to Ministry of Industry and Commerce. KOSGEB' s applications are directed to realize industrial integration appropriately for economic development by increasing the share and effectiveness of small and medium sized industries. Halk Bankası is another public institution responsible of providing suitable funds or credits for small and medium sized enterprises' and the craft sectors' investments. Exporting credits not only for SMEs but also for big sized industrial establishments are provided by Eximbank. Encouragement actions and support programs for small and medium sized industries of European Union are prepared and coordinated by the Department of Industrial Policy. Applications are controlled and financed by European Commission's concerned units and closely by the Commission itself but generally encouragement actions for SMEs are accepted as national decisions and Commission tries to direct member states in order to prevent harmless actions for competitiveness. General supportive actions of the member states can be classified as: 1. Cash supports 2. Tax reduction and 3. Public participation by share buying. Cash supports are: XI1. Capital support 2. Research and development support 3. Education support 4. Interest subsidy 5. Employee support 6. Modernization support 7. Building and rent support 8. Support for ecological protection investments. Activities of the European Union included by Industry Policy are: 1. European Information Centers (EICs) 2. Networks and cooperation programs 3. Pilot schemes (Euromanagement, Pilot application of Fist Stage Establishment Capital and Commerce 2000) Other policies of the Union especially covering fiscal supporting units are also important for SMEs. Although competition laws are very strict and under a well establish control system, SMEs have exceptions. Main sources of financial supports used for small and medium sized industries are Union's Financial Instruments. These are: 1. European Investment Bank (EIB) 2. European Investment Fund (EIF) Small and medium sized enterprises are recognized as major source of new employment. The creation of new SMEs and the development of existing SMEs is crucial in the search for new jobs. Paying particular attention on SMEs, Commission allows the encouragement of entrepreneurial activities by European Social Fund as well. Research and development oriented investments of SMEs are supported by research and technological development policies' financial instruments. As a conclusion, European Union has developed many contribution or support instruments applied and controlled coordinately by different sub-divisions of the Commission and it proves that the problems of the SMEs are well analyzed and needed supports are being provided by prevalent units within the frame of action plans. According to our researches including secondary datum, observations and interviews as primary datum about the problems of SMEs and the state supports in order to solve these problems in Turkey, the results of not taking into account the xiiconditions of these enterprises have not been comprehended. Institutional structure is weak. The funds reserved for mediator Institutions which are responsible for support applications such as Halk Bankası, are not enough. After the first serious legal action focused on small and medium sized industries has prepared in 1996, an announcement about the funds reserved for SMEs in amount of 5 trillion TL has caused a big disappointment. New legal regulation have found unrealistic. The problems of lack of investment and operation capital, guaranty demanded by Halk Bankası would be survival. Application results will be seen at the end of 1997 but predictions are not so positive. As a result of this research, the point which we have arrived shows that integration process to Europe will be long and hard for Turkey and Turkey has not unlimited sources like other countries which are in the development race and trying to have a place within developed counties. Economic, social and cultural importance of the SMEs are being proved by the `numbers? which are the results of `rarely done` researches but we still need researches show the sectors which have macro economic importance for our country. We have to support SMEs and we have to teach them `to be left without a seaf. We have to be selective because of limited sources. The preferences will shape the future of our country. Of course we do not have to do all things mentioned if we do not want to survive! Humanely! Xlll