Abstract:

Performance analysis could be defined as a process of collecting, analyzing and reporting data systematically and regularly for a business to monitor its sources it has used, products and services it has produced, and the results it has gained in general. In this study, financial performances of sub manufacturing sectors are analyzed by the methods of TOPSIS and ELECTRE using current ratio, cash ratio, total debt / total assets, inventory turnover rate, equity turnover rate, net profit / equity, operating income /net sales, net profit / sales and cost of goods sold / net sales criteria. Selected ratios are the members of four different financial ratio groups (liquidity ratios, operating ratios, profitability ratios, and financial leverage ratios) that are widely used for different purposes of different groups and they can be used for common analysis of sub manufacturing groups. Moreover, studies that compare different sectors have not been found in the literature. The findings suggest that coal and refined petroleum product manufacturing industry is in the first place in both methods