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Türk inşaat sektörü, ulusal ve uluslararası pazarlarda gerçekleştirdiği önemli faaliyetlerin etkisiyle ve kendisine bağlı alt sektörlerin ürettiği mal ve hizmetlere talep oluşması sebebiyle Türk ekonomisinin lokomotifi olma özelliğine sahiptir. Türk inşaat sektörü 2. Dünya Savaşı’nda sonra Marshall Planı yardımlarıyla gelişme göstermiş ve sektörün önde gelen firmaları kurulmuştur. İnşaat sektörünün gelişmesinde bürokrasi, uluslararası kredi kuruluşları, politika ve ekonomiyi etkileyen kararlar gibi doğrudan etkileyen faktörler bulunmaktadır. İnşaat sektöründe meydana gelen yüksek oranlı ve istikrarlı büyüme, beraberinde istihdam yaratma ihtiyacı doğurmuş ve Türkiye ekonomisi için inşaat sektörünün önemi daha belirgin hale gelmiştir. Gelişen ve büyüyen bu sektörde firma sayılarının artması beraberinde rekabeti de getirmiş ve firmaların mali performans analizi rekabet üstünlüğü sağlamada ön plana çıkmıştır. Firmaların mali durumu, dönem içerisindeki faaliyetlerinin yeterlilik düzeyinin ölçülmesi ve gelecek dönemlere ait tahminlerin yapılabilmesi için mali tablolarda yer alan dönemsel verilerin okunabilir, anlamlandırılabilir ve yorumlanabilir hale getirilmesi gerekmektedir. Mali tablo verilerinin analizinde kullanılan en yaygın analiz Oran Rasyo analiz tekniğidir. Oran analiz tekniği, mali tablo verilerinin aralarındaki anlamlı ilişkileri rakamsal olarak ortaya çıkaran ve bu oranların birbirleri ile kıyaslanmasına ve analiz edilmesine olanak sağlayan bir yöntemdir. Oran analiz tekniğinin kullanımı sonucunda birçok veri bulunmaktadır ve bu veriler karar vermeyi zorlaştırmaktadır. Çok kriterli karar verme yöntemleri karar vericilere en iyi olanı önererek firmaların finansal analizleri sonucunda finansal performansları hakkında objektif veriler sunmaktadır. Bu çalışmanın amacı Borsa İstanbul İnşaat Endeksi’nde faaliyet gösteren firmaların finansal performanslarının çok kriterli karar verme yöntemleri kullanılarak karşılaştırılmasıdır. Firmalar arasındaki farklılık, firmaların 2018 yılında Kamu Aydınlatma Platformu’ndan elde edilen verilere ait finansal oranlar, çok kriterli karar verme yöntemlerinden Entropi, Copras ve Aras yöntemleri kullanılarak analiz edilmiştir. Analizin gerçekleştirilebilmesi için 2018 yılı verileri Rasyo Oran Analizine tabii tutulmuştur. Analizin devamında elde edilen rasyoların entropi analizi yapılarak ağırlık dereceleri objektif olarak hesaplanmış ve nihai performans sıralaması için çok kriterli karar verme yöntemleri uygulanmıştır. Copras ve Aras yöntemleri sonucunda, iki yönteminde finansal performans sıralaması benzer olup 2018 yılı için finansal performansı yüksek olan firma Edip Gayrimenkul Yatırım Sanayi Ve Ticaret A.Ş. olmuştur.
The Turkish construction sector has the characteristic of being the locomotive of the Turkish economy due to the influence of its important activities in national and international markets and the demand for the goods and services produced by its affiliated sub-sector. The Turkish Construction Sector 2. After the World War, the Marshall Plan showed development with the help and the industry’s leading companies were established. In the development of the construction sector, there are factors that directly affect decisions such as bureaucracy, international credit institutions, policy and economy. The high and stable growth in the construction sector has created the need to create jobs and the importance of the construction sector for the Turkish economy has become more evident. In this growing and growing sector, the increase in the number of companies has brought competition and the financial performance analysis of the companies has come to the forefront in ensuring competitive superiority. The financial situation of the companies, the measurement of the level of qualification of their activities during the period and the forecasts for the future periods must make the periodic data in the financial statements readable, understandable and interpretable. The most common analysis used in the analysis of financial table data is the Ratio analysis technique. The ratio analysis technique is a method that numerically reveals the meaningful relationships between the financial table data and allows comparison and analysis of these ratio data with each other. As a result of the use of the analysis technique there are many data and these data make it difficult to decide. Multi-critical decision-making methods offer objective data on the financial performance of companies as a result of financial analysis by suggesting the best to decision makers. The purpose of this study is to compare the financial performance of companies operating in the Borsa Istanbul Construction Index using multiple criteria decision-making methods. The differences between companies, the financial ratio of the data obtained by the companies from the Public Lighting Platform in 2018 and the multi-critical decision-making methods were analyzed using Entropi, Copras and Aras methods. In order to carry out the analysis, the data for 2018 were
Turkish construction sector is the main driving force of Turkish economy due to impact of it’s activities in national and international markets and formation of demand for goods and services produced by its sub-sectors. Turkish construction industry has been developed with the help of the Marshall Plan after World War II, and leading companies of the sector have been established. Bureaucracy, international credit institutions, and economy policies have direct effects on the development of constrcution sector. The fact that high and sustainable growth rate occurring in the construction sector has led to need for employment and importance of construction sector for Turkish economy has become more apparent. In this sector that is developing and growing within each day, the increase in the number of companies has brought upon competition and financial Performance analysis has come into front in providing competition superiority. In order to measure the financial situations of companies, level of adequacy of their activities during the period, and to make estimates for future periods, the periodic data in the financial statements must be made readable, meaningful and interpretable. The most common analysis used in the analysis of financial statement data is the ratio analysis technique. The ratio analysis technique is a method that demonstrates the significant relationships between the financial statement data numerically and enables these rates to be compared with each other and analyzed. As a result of the use of the ratio analysis technique, many data are found and these data make it difficult to make decisions. Multi-criteria decision making methods offer decision makers the best and provide objective data on the financial performance of firms as a result of financial analysis. The aim of this study is to compare the financial performance of the companies operating in Borsa Istanbul Construction Index. The difference between firms, financial ratios from data from the public disclosure platform in 2018, was analysed using multi-criteria decision making methods Entropy, Copras and Aras. In order to perform the analysis, 2018 data were subjected to the Ratio Analysis. By conducting an entropy analysis as a continuation of analysis, weights are calculated objectively and multi-criteria decision making methods were applied for the final performance ranking. As a result of the Copras and Aras methods, the financial performance ranking of the two methods is seen to be similar and the company with high financial performance for 2018 has been Edip Gayrimenkul Yatırım Sanayi Ve Ticaret AŞ
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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