Yıl: 2015 Cilt: 30 Sayı: 1 Sayfa Aralığı: 71 - 85 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ

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 SolutionTOPSIS) 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 Spearmanın 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 Kelime:

DEVELOPMENT OF A FINANCIAL PERFORMANCE BENCHMARKING MODEL FOR CORPORATE FIRMS

Öz:
In this study, we developed a financial performance evaluation model to rank the corporate firms of 24 sectors in the Turkish economy.The developed model is based on the financial ratiosand Technique for Order Preference by Similiarity to Ideal Solution (TOPSIS)approach. This model of ferscorporate firm s rating scores with respect to its competitors belonging to the same industry. The developed model is coded in Visual Basic and tested with real case studies. Financial performance evaluation rankings obtained from TOPSIS, Vise Kriterijumska Optimizacija I Kompromisno Resenje (VIKOR), Grey Relational Grade (GRA), and Multi-Objective Optimization on thebasis of Ratio Analysis (MOORA) methods were compared by using Spearman's rank correlation test. Based on the test results, it was found that the TOPSIS method is the most appropriate method for the evaluation of financial performance. An application is also provided in the paper for illustrative purposes.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA IC Y, TEKİN M, PAMUKOĞLU F, YILDIRIM S (2015). KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. , 71 - 85.
Chicago IC YUSUF TANSEL,TEKİN Muhteşem,PAMUKOĞLU Fazıl Ziya,YILDIRIM S. Erdinç KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. (2015): 71 - 85.
MLA IC YUSUF TANSEL,TEKİN Muhteşem,PAMUKOĞLU Fazıl Ziya,YILDIRIM S. Erdinç KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. , 2015, ss.71 - 85.
AMA IC Y,TEKİN M,PAMUKOĞLU F,YILDIRIM S KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. . 2015; 71 - 85.
Vancouver IC Y,TEKİN M,PAMUKOĞLU F,YILDIRIM S KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. . 2015; 71 - 85.
IEEE IC Y,TEKİN M,PAMUKOĞLU F,YILDIRIM S "KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ." , ss.71 - 85, 2015.
ISNAD IC, YUSUF TANSEL vd. "KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ". (2015), 71-85.
APA IC Y, TEKİN M, PAMUKOĞLU F, YILDIRIM S (2015). KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi, 30(1), 71 - 85.
Chicago IC YUSUF TANSEL,TEKİN Muhteşem,PAMUKOĞLU Fazıl Ziya,YILDIRIM S. Erdinç KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi 30, no.1 (2015): 71 - 85.
MLA IC YUSUF TANSEL,TEKİN Muhteşem,PAMUKOĞLU Fazıl Ziya,YILDIRIM S. Erdinç KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi, vol.30, no.1, 2015, ss.71 - 85.
AMA IC Y,TEKİN M,PAMUKOĞLU F,YILDIRIM S KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi. 2015; 30(1): 71 - 85.
Vancouver IC Y,TEKİN M,PAMUKOĞLU F,YILDIRIM S KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ. Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi. 2015; 30(1): 71 - 85.
IEEE IC Y,TEKİN M,PAMUKOĞLU F,YILDIRIM S "KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ." Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi, 30, ss.71 - 85, 2015.
ISNAD IC, YUSUF TANSEL vd. "KURUMSAL FİRMALAR İÇİN BİR FİNANSAL PERFORMANS KARŞILAŞTIRMA MODELİNİN GELİŞTİRİLMESİ". Gazi Üniversitesi Mühendislik Mimarlık Fakültesi Dergisi 30/1 (2015), 71-85.