Özet:

The aim of this study is to make comparative analysis of the use of financial analysis techniques between the publicly traded and non-traded airline passenger transportation companies operating in Turkey. For this purpose, the survey sent to 11 Turkish airline passenger transportation companies and four airline companies responded to this survey which two of them publicly traded in BIST. In the results it is determined that, the two publicly traded airlines company from the four airline companies that responded to the survey used all financial analysis techniques. However, it was found that one of the non-publicly traded airline companies used other financial analysis techniques besides the vertical analysis, while other company only used ratio analysis. It is determined that, the company which participating the study have differences in respect to reason and significant level in using financial analysis techniques. The use of financial ratios and the significance ratings are among the important findings of the study that there is difference in the companies and none of them uses all the ratios. Beside companies which participating the study used more often financial ratios which relevant with financial goals

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