Aim: The performance of the manufacturing sector is followed as an indicator in economic analyzes. The performance of the manufacturing industry in this framework; company shareholders, potential investors and sector investors are considered as indicators in determining the scope of investment incentives and entrepreneurs. Companies' scale differences make it mandatory to differentiate directly in order to determine financial performance on a scale-by-scale basis. In this context, it is aimed to determine the financial performances of firms in the manufacturing sector on a scale basis such as Small Sized Enterprise (SSE), Medium Sized Enterprise (MSE), Large Sized Enterprise (LSE) and All Sector (AS). It is also aimed to determine whether there is a difference between the results of different weighting methods used for financial performance evaluation. Method: Enterprises in the manufacturing sector scaled in the form of SSE, MSE, LSE and AS, and analyzed by PROMETHEE method of MCDM (Multi Criteria Decision Making). In the study, data of 2004-2014 period of the manufacturing sector was used as the sector balance sheet provided from the Central Bank of the Republic of Turkey (CBRT). In order to determine the relative importance of financial performance criteria, a comparative approach on a scale basis was presented using Entropy, CRITIC, Standard Deviation and Mean weighting methods. Findings: According to the weighting methods, the business scales have different financial performance scores and rankings over the years and the business scales are differentiated according to each weighting method in the correlation between each other. Results: In empirical analyzes, differences and similarities were observed in the financial performance of the manufacturing sector based on scales. In general, the LSE and AS have achieved a similar performance ranking. In other scales, different performances were observed in general. Different results have been achieved according to the weighting method used. This shows that the weighting methods have a significant effect on MCDM problems.
PROMETHEE, MCDM, Weighting Methods, Manufacturing Sector, Financial Performance Analysis