Özet:

The objective of this study is to evaluate the financial performance of the logistics service providers operated in Borsa Istanbul with the methods TOPSIS and VIKOR from multiple criteria decision-making methods. The financial interests of the companies have been used for performance assessment. In this context, six logistics sector operations’ financial statements were used for the period 2014-2017. The financial performance of the companies has been evaluated separately according to the TOPSIS and VIKOR methods and the findings are interpreted compared by the methods. Companies with high financial performance differed according to the analysis method, while similarities occurred in companies with low financial performance according to both methods. When the financial rates are examined, it has been observed that companies with high financial performance generally have a higher active profit rate, self-resource profit rate and active turnover rate than other companies. In companies with low financial performance, these rates have been found to be lower than other.