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Bu çalışmada, Artvin ilinde faaliyet gösteren orman ürünleri işletmelerinin finansal performansları TOPSIS yöntemi kullanılarak değerlendirilmiş ve karşılaştırılmıştır. Bu çalışma kapsamına 6 adet işletme alınmıştır ve finansal performanslarının belirlenmesi için 2014-2017 yıllarına ait veriler kullanılmıştır. Çalışmada 11 adet finansal oran (kriter) kullanılmış olup, bu kriterler mali tablolar yardımıyla hesaplanmıştır. İlk olarak Entropi yöntemi kullanılarak kriterlerin ağırlıkları belirlenmiş ve daha sonra Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) yöntemi ile işletmelerin performansları sıralanmıştır. Kriterlerin ağırlıkları bakımından 2014, 2015 ve 2017 yılları için özkaynak devir hızı kriterinin ve 2016 yılı için asit-test oranı kriterinin daha önemli olduğu bulunmuştur. İşletmelerin finansal performansları değerlendirildiğinde ise genel olarak “E” işletmesinin en iyi finansal performans sergilediği, en kötü finansal performans sergileyen işletmelerin yıllara göre farklılık gösterdiği bulunmuştur.
In this study, the financial performance of forest products operating in Artvin province was evaluated and compared using the TOPSIS method. This study included 6 companies and data from 2014-2017 were used to determine their financial performance. The study used 11 financial ratings (criters) and these criteria were calculated with the help of financial statements. First, the entropi method determined the weights of the criteria and then the performance of the enterprises was ranked by the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). In terms of the weights of the criteria, the self-source conversion rate criterion for 2014, 2015 and 2017 and the acid-test ratio criterion for 2016 were found to be more important. When the financial performance of the companies is assessed, it has been found that, in general, the "E" business has the best financial performance, the worst financial performance of the companies is different from year to year.
In this study, the financial performances of forest products enterprises operating in Artvin province were evaluated and compared using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. Six enterprises were included in the scope of this study and the data in 2014-2017 were used to determine their financial performance. In this paper were used 11 financial ratios obtained from the balance sheet and income statements. First, the weights of the criteria were determined by using the entropy method and then, the performances of the enterprises were ranked by TOPSIS method. In terms of weights of the criteria, it was found that the criteria of the equity turnover rate for 2014, 2015 and 2017 and the acid-test rate for 2016 are more important. When we evaluate the financial performances of the enterprises, it was found that the “E” enterprise has the best financial performance and the enterprises, which have the worst performance, varied from year to year.
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