Özet:

Financial performance analysis is seen as a measure of the efficiency of companies on a sectoral basis. The fact that companies are competitive is directly proportional to their financial success. Analysis performed by evaluating multiple financial ratios together can be named as Multi Criteria Decision Making problem in this context. Within the scope of the study, the financial performance analysis of the companies included in the BIST Insurance Index was performed. The importance values of financial ratios, which are frequently used in this field, have been prioritized by CRITIC, an objective evaluation approach. While profitability rates stand out in terms of importance in the results, it has been observed that values are close in terms of the evaluation period. The performance rankings of the companies were made with the MULTIMOOSRAL approach, which uses five different ranking approaches together. When the results of the financial performance analysis are evaluated collectively, it is observed that the efficiency of the proposed integrated approach is high.