Özet:

There are many factors to be taken into account to understand the performance of a manufacturing business. These factors should be analyzed together. The assessment factors were determined by interviews with bank finance experts and by literary research results. The determined assessment factors are 15 financial rates of liquidity rates, financial structure rates, turnover rates and profitability rates. The weight of the 15 assessment factors is determined by the SWARA method. Then, 157 in the Borsa Istanbul (BIST) Sınai category were analyzed by the GIA method. The data from the balance sheets and income tables of the companies in the BIST Technical category that are necessary for the analysis was obtained with the help of the Finnet program. The objective of this study is to evaluate the performance of the companies in the BIST Financial category in the bank's view. The results provide useful information for the industry. To analyze the data, the Excel package program was used.