Özet:

Transport is one of the most important logistics activities that occur with the existence of mankind and bring people / businesses to the global world economy. Businesses use transporting activities intensively within the logistics network during the process of raw materials are provided, are forwarded to production process and the produced products are dispatched to distribution channels. Businesses carry out these activities with the departments which are established in the business, and get transporting service from third and fourth party logistics service providers. The differences of both liquid assets/fixed assets structure and financing these assets, of businesses which provide transporting service, make the differences between the financial performans. In this context, improvement in financial performance of land and sea freight transporting sector for the years between 2013-2015 and determination of any difference between sectors constitutes the objective of this study. In accordance with the objective of this study, datas which are obtained from Central Bank of Turkey sector balance sheets are analyzed by using a ratio analysis method. As a result of the analysis, it has been determined that sea freight transportation sector's liquidity and financial structure is stronger than the land freight transportation sector, whereas profitability is lower and assets can be used less efficiently.

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