Abstract:

The global economy has also affected the food and beverage and tobacco sector with political, social, epidemic diseases and technological changes. Companies are in competition with both national and international competitors. In this challenging global competition environment, need to maintain continuity and profit-oriented work for business growth. The profitability rate of an enterprise shows how much the enterprise grows. The profitability rate is one of the self-capital profitability analysis. It is measured by DuPont analysis to find the corporate capital profitability. The combined rate analysis method, which is the financial analysis technique developed to measure and evaluate the performance of financial rates and business activities of enterprises, has been used. The net profit margin of the companies for the 2016-2020 years, the active (asset) turnover rate, the capital impact and the capital efficiency and average are calculated in the table. The aim of this study is to interpret the combined rate analysis method for the asset profitability and capital efficiency of enterprises and the comparison of the financial situation of enterprises in the food and beverage sector in BIST Istanbul between 2016-2017-2018-2019-2020 years, the performance of the enterprise and the best financial management of the enterprise.

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