Bu çalışma, Tokat merkez ilçede bireysel, ticari ve tarımsal olarak segmente edilebilen banka müşterilerinin finansal okuryazarlık düzeylerini ve hangi segment grubunun daha finansal okuryazar olduğunu ortaya koymaya yöneliktir. Araştırmada, banka segment müşterilerinin finansal okuryazarlık seviyesinin düşük olduğu tespit edilmiştir. Finansal okuryazarlık seviyesinin, söz konusu segment grupları içerisinde en düşük olanının tarımsal segment grubu, en fazla olanının ise ticari segment grubu olduğu bulgularına ulaşılmıştır. Aynı zamanda finansal okuryazarlık seviyelerinin ölçülmesi amacıyla oluşturulan ölçeğin alt faktörlerinin birbirleri ile ilişkili oldukları bulgusuna da rastlanılmıştır. Yapılan araştırma sonucunda elde edilen bulgulara istinaden, banka segment müşterilerinin finansal okuryazarlık düzeylerinin geliştirilmesine ilişkin önerilerde bulunulmuştur.

In this study we analyzed the effect of 2008 financial crisis on firm performance. With this aim we used manufacturing sector in Turkey. In our study we used 119 firms traded on Borsa Istanbul and quarterly data belong to 2004-2012 period. In this study we examined the period before and after 2008 crisis. We applied one sample kolmagorov-smirnov test to know whether the data has normal distribution. Also we used T-Test Analysis to compare average of the data. At the result of analysis financial ratios that accounts receivable turnover, liquidity, net working capital, short term debt / Total Debt, Financial Leverage Ratio, founded different in before and after year 2008, according to year 2008.

The Communiqué on the Decisions and Implementation Principles in Respect of Making Low-interest Investment and Business Loans for Agricultural Production provided by Turkish Republic Ziraat Bank Inc. and the Agricultural Credit Cooperatives in order to finance agricultural production by natural or legal persons engaged in agricultural production activities is published in the Official Gazette every year. The Ministry of Treasury and Finance provides subsidized (discounted interest) loans to customers to finance their agricultural production, provided that the technical criteria, which are determined separately based on the Decrees of the President and the Implementing Communiqué, are met. These subsidized loans can be introduced with a fixed interest rate or a zero interest rate, depending on the type of agricultural production and credit limits. Subsidized interest-free agricultural loans appeal to agricultural producers, whereby they are willing to benefit from these loans. However, banks collect various fees from their customers in return for the services they provide during the allocation of subsidized agricultural loans depending on their banking service charges and the commission tariffs applied, similar to in retail and commercial loan transactions. In this regard, this study theoretically examined the allocation by Ziraat Bank of subsidized (discounted interest) and interest-free loans, which are widely used to finance agricultural production, and attempted to determine the minimum cost to customers under various assumptions according to the fees and commissions to be paid and depending on the credit usage conditions (collateral structure).