Özet:

As financial performance indicators reflect the competitiveness of companies, financial performance evaluation has a vital importance in a competitive environment. This study aims to evaluate financial performances of the companies listed on Borsa Istanbul chemical, petroleum, plastic indices. In this context, financial ratio analysis of these companies is done for the years between 2010 and 2012, and the obtained data were evaluated by using Analytic Hierarchy Process (AHP) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The AHP approach is used to determine relative importance weights of the main criteria and sub-criteria. The weights and financial ratios are combined by using the TOPSIS approach. As a result of the analysis, the most important ratios are profitability ratios, and Tüpraş has the best financial performance.

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