BORSADA İŞLEM GÖREN OTOMOTİV İMALAT ŞİRKETLERİNİN FİNANSAL PERFORMANSININ ENTROPİ TABANLI TOPSIS YÖNTEMİYLE BELİRLENMESİ

Year 2023, Volume: 8 Issue: 2, 287 - 297, 30.06.2023

Ayşegül Turunç , Hicabi Ersoy

https://doi.org/10.29106/fesa.1233893

Cited By: 1

Abstract

Bu makalede Borsa İstanbul'da (BİST) işlem gören 9 ana metal sanayi şirketinin 2017-2021 dönemine ait mali tabloları kullanılarak şirketlerin finansal performansları TOPSIS yöntemi ile analiz edilmiştir. Değerlendirme kriteri olarak kullanılan finansal oranların ağırlıklarının belirlenmesinde subjektiflikten kaçınmak için geliştirilen Entropi yöntemi kullanılmıştır. Öncelikle işletmelerin mali tabloları incelenir. Finansal oranlar hesaplanır. TOPSIS yöntemi ile şirket performansını gösteren tek puana dönüştürülür. İşletmelerin sıralaması bu performans puanına göre yapılmıştır. Araştırma sonuçlarına göre finansal performans sıralaması KARSN, FMZIP, BFREN, DİTAŞ, OTKAR, TOASO, EGEEN ve ASUZU'dur.

Keywords

OTOMOTİV SEKTÖRÜ,, BORSA İSTANBUL (BIST), TOPSIS, ENTROPİ, FİNANSAL PERFORMANS ANALİZİ

Determination of Financial Performance of Automotive Manufacturing Companies Trade on BIST 100 via Entropy Based TOPSIS Method

Abstract

In this article, the financial performances of the companies are analyzed using the TOPSIS method, using the financial statements of 9 main metal industry companies traded in Borsa Istanbul (BIST) for the period 2017-2021. The Entropy method, which was developed to avoid subjectivity, was used in determining the weights of financial ratios used as evaluation criteria. First, the financial statement of the enterprisesare examined. Financial ratios are calculated. It is converted into a single score showing company performance with the TOPSIS method. The ranking of the enterprises was made according to this performance score. According to the results of the research, the financial performance rankings are KARSN, FMZIP, BFREN, DİTAŞ, OTKAR, TOASO, EGEEN and ASUZU.

Keywords

Automotive Sector, Borsa İstanbul (BIST), TOPSIS, ENTROPY, FİNANCİAL PERFORMANCE ANALYSİS

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