KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ

Yusuf Tansel İÇ, Muhteşem TEKİN, Fazıl Ziya PAMUKOĞLU, S. Erdinç YILDIRIM
4.645 1.316

Öz


Bu çalışmada Türkiye ekonomisindeki 24 sektördeki kurumsal firmaların sıralanmasına yönelik bir finansal performans değerlendirme modeli geliştirilmiştir.Geliştirilen model finansal oranlar ve İdeal Çözümlere Yakınlık Yoluyla Tercihlerin Sıralanması Tekniği (Technique for Order Preference by Similiarity to Ideal Solution-TOPSIS) yöntemi üzerine kurulmuştur.Model, aynı sektöre aitkurumsal firmaların rakiplerine göre derecelendirme puanlarını sunmaktadır. Geliştirilen model Visual Basic programıyla kodlanmış ve gerçek hayat çalışmalarıyla test edilmiştir. TOPSIS, Çok Kriterli Eniyileme ve Uzlaşık Çözüm (Vise Kriterijumska Optimizacija I Kompromisno Resenje-VIKOR), Gri İlişkisel Analiz (Grey Relational Grade-GRA) ve Oran Analizi Temelli Çok Amaçlı Eniyileme (Multi-Objective Optimization on the basis of Ratio Analysis-MOORA) yöntemlerinden elde edilen finansal performans değerlendirme sıralamaları Spearman’ın Sıra İlişkisi Testi kullanılarak karşılaştırılmıştır. Test sonuçlarına göre finansal performans değerlendirme modeli için en uygun sıralama yönteminin TOPSIS yöntemi olduğu bulunmuştur. Makalede modelin çalışmasını gösteren bir uygulamaya da ayrıca yer verilmiştir.


Anahtar kelimeler


Finansal analiz, finansal oran analizi, çok kriterli karar verme (ÇKKV), TOPSIS, VIKOR, GRA, MOORA.

Tam metin:

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DOI: http://dx.doi.org/10.17341/gummfd.03450

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