Özet:

The decision-making process regarding the purchase, production, sale and post-sales of materials in an enterprise should be seriously followed in terms of the effective use of resources. Businesses are making decisions in this context based on many internal and non-business factors; they are required to maintain a healthy relationship with suppliers, and customers. The management accounting contributes to the decision-making processes of the managers in order to use the resources they have more effectively. The data obtained in recent period with multi-critical decision making techniques provides guidance recommendations to in the decision-making process. Companies are in the position of customers of a large number of suppliers, and the impact of suppliers on the results of business production and sales activities is concerned. In this study, the suppliers of a production enterprise were assessed by the Analytical Hierarchy Process, taking into account the main criteria of quality, delivery, cost and service. In the study, the 0-1 target programming model, which was also established taking into account unit price, delivery time, incorrect delivery, incorrect product data and AHS priority results, was solved with a package program and identified the most suitable supplier.

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