Rapid changes in the application of enterprise has had a dominant effect on accounting education in the globalized world. While the continuous and rapidly changing process, it is becoming more important for the financial statement users to obtain true and trustworthy knowledge from accounting education at the university level. The financial language of accounting must be adopted as part of these changes. Accounting must produce true and trustworthy knowledge for the enterprises. There is a lot of effectiveness to increase the efficiency of accounting education for graduate. However, firstly, it must meet the needs of learners, and the effectiveness of accounting education should be evaluated. The results of this research must be used to redesign accounting education; this is crucial for improving the effectiveness of accounting education. Accounting education reform should take into account the needs and applications of the accounting occupation. Theory and application are linked, so old knowledge and new knowledge must be synthesized. 0,35 of the samples participating in the study are students of Kyzgyz-Russian Slavic University, 0,155 are students of Kyrgyz Economic University, 0,076 are students of Kyrgyz State University of Construction, Transportation and Architecture, 0,105 are students of Kyrgyz State Technical University, 0,126 are students of International Ataturk-Alatoo University, 0,185 are students of Kyrgyzstan-Turkey Manas University. 0,164 of these students study in the Department of Finance and Banking, 0,034 of them study in the Department of Advertising Management, 0, 08 of them study in the Department of Economics and Management in Business, 0,412 of them study in the Department of Accounting and Audit, 0,038 of them study in the Department of World Economy, 0,172 of them study in the Department of Management, 0,097 of them study in the Department of Finance and 0,004 of them study in the Department of Economics. 0.231 of the students participating in the study are 3 rd year students, 0.718 of them are 4 th year students and 0.046 of them are 5 th year students. 0.349 of these students are male, 0.651 of them are female students. 0.624 of participants pay for education, 0.376 of them are educated for free.

İşletmelerin fiziksel unsuru olan ve karlılığını doğrudan etkileyen stokların iyi bir şekilde yönetilmesi hayati önem arz etmektedir. Çalışma, işletmelerin finansal başarısına katkıda bulunan stoklarla karlılık arasındaki ilişkiyi açıklamayı hedeflemiştir. Bu amaç doğrultusunda 2013-2018 dönemindeki BİST imalat sektöründe yer alan işletmelerin finansal oranları kullanılmıştır. Araştırma, stok yönetimiyle karlılıkla ilgili finansal oranlar arasındaki ilişkiyi, regresyon ve korelasyon analizi kullanarak açıklamaktadır. Araştırma sonucunda, stok devir hızının aktif karlılık oranı, brüt çalışma sermayesi karlılık oranı ve öz kaynak karlılık oranı arasında pozitif yönde anlamlı bir ilişki söz konusu iken; brüt karlılık ve esas faaliyet karlılık oranlarını negatif yönde etkilediği tespit edilmiştir. Stok net çalışma sermayesi oranı ile esas faaliyet karlılık oranı ve öz kaynak karlılık oranı arasında anlamlı pozitif yönlü bir ilişkinin olduğu ve brüt çalışma sermayesi karlılığıyla arasında negatif yönlü anlamlı bir ilişki olduğu saptanmıştır. Ayrıca stok dönen varlık oranı ile aktif karlılık oranı, brüt çalışma sermayesi karlılığı ve öz kaynak karlılığı arasında negatif yönlü anlamlı bir ilişkinin varlığı söz konusuyken stok büyüme hızı oranı ile tüm karlılık oranları arasında anlamlı pozitif yönlü ilişkinin olduğu bulgusuna ulaşılmıştır.

After 2000 year, there are series workings for solving problem which is the poor people has got very low earning. The micro finance companies importance increased during this period for breaking the beggary, give strong to the women. The reason of giving to micro finance credit is given for react to entrepreneurship capital, buying for raw materials and buying for machinery and equipment. In 1990 after the independence, Kyrgyzstan which is one of the developing countries has created suitable economic conditional for micro finance credits. It has grown up because the financial sector is not developed and populations’ earning is not too much. In this study, there was a research about micro credit application in Kyrgyzstan.