İlkokul Öğretmenleri Sağlık ve Sosyal Yardım Sandığı’nın Finansal Performans Analizi

Yıl 2017, Cilt: 7 Sayı: 1, 1 - 31, 30.06.2017

Aşır Özbek

Öz

Yardımlaşma
sandıkları da kâr amacı güden işletmeler gibi verimliliğe odaklanarak
faaliyetlerini sürdürmelidir. Üyelerin maksimum seviyede fayda sağlamaları ancak
sandıkların verimli çalışmaları ile  mümkün olabilmektedir. İlkokul Öğretmenleri
Sağlık ve Sosyal Yardım Sandığı (İLKSAN) kanun ile kurulan ve üyelerinin
faydalanma derecesini en yüksek noktaya taşımak durumunda olan bir kuruluştur. Bu
çalışma ile İLKSAN için performans ölçümü yapılmıştır. Performans ölçümünde dokuz
adet ölçüt belirlenmiştir. Belirlenen ölçütlere göre İLKSAN'ın 2006-2015
yılları arasındaki bilanço ve gelir tabloları COPRAS, ELECTRE III ve TOPSIS
yöntemleri kullanılarak analiz edilmiştir. Analiz sonuçları yöntemlere göre benzerlik
göstermiştir. COPRAS ve TOPSIS yöntem sonuçları birbirine eşit çıkmıştır. Ancak
ELECTRE III sonuçları bu iki yöntemin sonuçlarından biraz ayrılmıştır. COPRAS
ve TOPSIS yöntemlerine göre en başarılı yıl 2007 olurken ELECTRE III'e göre
2014 yılı olmuştur.

Anahtar Kelimeler

COPRAS, ELECTRE III, TOPSIS, Performans Ölçümü, Çok Ölçütlü Karar Verme

Kaynakça

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