Abstract:

Decision making process, which can be defined as selecting the best among the alternatives classified according to the specific circumstances, is measurement tool with the embodiment multi-criteria methods applied for the evaulation of the financial performance of enterprises at the present day. In this study, it is aimed at the evaulation of the financial performance of the food sector, one of the sectors that are observed effects of the global financial crisis in the year of 2008. It is used 10 financial ratios which are obtained from financial statements in the financial years of 2009-2012 of 20 food enterprises, traded on BIST, food, beverage and tobacco sector. The data obtained is evaulated thanks to TOPSIS that is one of the multi-criteria decision making methods. Consequently, after the 2008 global financial crisis, in consideration of the term under survey, there are no enterprises that show the best financial performance successively in all years.

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