Özet:

The success of future decisions of is greatly influenced by making a good performance assessment. In this regard, the measurement of the performance of companies both plays a role in the efficient use of resources as well as the determination of the competitive status in the sector. The aim of the study is to provide an application by using multi-critical decision making techniques instead of traditional methods due to the structure of performance measurement that requires consideration of excessive number of factors. In the study, the performance ranking was made for in 8 separate sectors registered in Borsa Istanbul, which operate in the Turkish Manufacturing Industry using the Bulanık ÇKKV approach. In this context, a model of application was created in light of the financial performance assessment criteria set in accordance with the literature. First of all, with the help of expert opinions, the evaluation criteria are provided with the Balanced Analytical Hierarchy Process (BAHS). Afterwards, using the data of 171 operating in 8 sectors, TOPSIS, VIKOR and GIA (Grey Relational Analysis) methods have been obtained performance rankings of companies according to sectors. The application of the three methods has achieved three distinct performance rankings for the companies concerned. To integrate these rankings and reach a single outcome, the Borda Calculation Method has been used and the final rankings have been obtained.

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