Abstract:

The main purpose of financial performance comparisons is to determine the financial relative advantages and weaknesses of the companies and to develop policies that will strengthen the weaknesses and protect the superior aspects in line with the data obtained. This comparison, which can be made separately for each firm at the micro level, can also be made for the consolidated financial data collected in certain groups at the macro level.In this study, by using the consolidated balance sheets between the years 2009-2020 depending on the sectors created by the CBRT (Central Bank of the Republic of Turkey), it has been analyzed which sector has relatively better financial performance at the macro level. In this framework, in order to reveal the financial power of the sectors, the financial ratios of each sector were calculated separately, and then the calculated ratios; Converted to a single score showing the overall sector performance using the TOPSIS method. The calculated performance scores were used to rank the sectors. As a result of the study, the sectors that showed the best financial performance in the examined period were the "Wholesale and Retail Trade Sector" and "Vocational, Scientific and Technical Activities Sector", while the "Culture, Art, Entertainment, Leisure and Sports Sector" was the lowest in the financial performance ranking. was found during. In addition, the most important criteria among the criteria included in the research are “Return on Equity”, “Stock Turnover Rate”, “Interest Expenses/Net Sales”, “Operating Profit” and “Cash Ratio”. “Total Foreign Resources /Total Assets” ratio was determined as the criterion of little importance.

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