The evaluation of financial performance of poultry farms in Tabriz County

The financial statements are one of the important results of the accounting information systems that are given in special frameworks to different groups of internal and external users. Officials and financial planners can use the information, which is obtained from financial ratios analysis, to evaluate the company's situation and take appropriate decisions. This information gives an overall picture of the financial condition and performance of different economic sectors. Accordingly, in this study was tried to evaluate financial performance of poultry farms in Tabriz county that have specific position in preparing society and East-Azerbaijan province's protein.
Due to the fact that the poultry farms have sensitive role in preparing society's requirement protein, and also they have a lot of financial problems, they should be evaluated financially to solve their problems. The population of this research is poultry farms units in Tabriz County that are under investigation as census.
In this study, to evaluate the financial performance of these units, seven financial ratios were calculated.
The results showed the current, quick and debt ratios for these units are in good status, while asset turnover, fixed asset turnover, return on assets and return on sales ratios are not in appropriate condition.
Thrift and logical use of inputs, especially nutrient inputs and energy will have a significant impact in reducing the costs of the poultry farms and increasing their profit. Furthermore, stabilizing the price of the main inputs can prepare a suitable base for regular planning and enhance financial efficiency of these units.