Entegre Bir Gri Karar Verme Çerçevesiyle Türk Sigorta Sektöründe Kurumsal Finansal Performans Değerlendirmesi

Abstract

Bu araştırma, Türkiye'deki hayat dışı sigorta endüstrisinde faaliyet gösteren şirketlerinin finansal performansını ölçmek ve değerlendirmek için Gri LOPCOW ve Gri PIV yöntemlerini entegre eden yeni bir gri karar alma modeli önermektedir. Modelin uygulanabilirliğini ve etkinliğini test etmek için hayat dışı sigorta şirketlerinin finansal performansını karşılaştırmaya odaklanan bir vaka çalışması gerçekleştirilmiştir. Bu vaka çalışması, 2021-2023 yıllarını kapsamaktadır. Belirlenen finansal kriterlerin önem ağırlıkları Gri LOPCOW metodu kullanılarak hesaplanmıştır. Sigorta alternatiflerinin sıralanması sürecinde ise nispeten yeni bir yöntem olan Gri PIV prosedürü tercih edilmiştir. Gri LOPCOW ağırlıklandırma sonuçlarına göre, sigorta şirketlerinin finansal performansına etki eden en önemli üç performans ölçütleri sırasıyla net alınan primlerin brüt alınan primlere oranı, faaliyet giderlerinin brüt alınan primlere oranı ve özkaynak karlılık oranı olarak tespit edilmiştir. Gri PIV sonuçlarına göre finansal açıdan en başarı olan şirket Türkiye Sigorta'dır. Ayrıca, mevcut çalışmada önerilen gri karar verme aracının etkinliğini test etmek amacıyla çeşitli duyarlılık analizleri gerçekleştirilmiştir. Duyarlılık analizlerinden elde edilen sonuçlar göstermektedir ki önerilen gri karar metodolojisi sağlam ve güvenilir sonuçlar üretmektedir. Sonuç olarak bu çalışmanın bulguları, Türk hayat dışı sigorta sektöründeki karar vericiler ve uygulayıcılar için kritik yönetsel ve pratik içgörürler sunmaktadır.

Keywords

• Finansal Performans
• Sigorta Sektörü
• ÇKKV
• Gri LOPCOW
• Gri PIV

Evaluating Corporate Financial Performance in the Turkish Insurance Sector Using an Integrated Grey Decision-Making Framework

Abstract

This research proposes a novel grey decision-making model that integrates Grey LOPCOW and Grey PIV methods to measure and evaluate the financial performance of companies operating in the non-life insurance industry in Turkey. A case study was conducted to test the applicability and effectiveness of the model by comparing the financial performance of non-life insurance companies. The case study encompasses the years 2021-2023. The importance weights of the determined financial criteria were then calculated using the Grey LOPCOW method. In the ranking process of insurance alternatives, the Grey PIV procedure, a relatively new method, was preferred. The Grey LOPCOW weighting results identified the ratio of net premiums received to gross premiums received, the ratio of operating expenses to gross premiums received, and the equity return ratio as the three most significant performance criteria affecting the financial performance of insurance companies. The Grey PIV results indicate that Türkiye Sigorta emerges as the most successful company in financial terms. Furthermore, the present study involved conducting various sensitivity analyses to assess the efficacy of the proposed grey decision-making tool. The findings from these sensitivity analyses demonstrate that the proposed grey decision methodology engenders robust and reliable results. Consequently, the findings of this study furnish critical managerial and practical insights for decision makers and practitioners in the Turkish non-life insurance industry.

Keywords

• Financial Performance
• Insurance Sector
• MCDM
• Grey LOPCOW
• Grey PIV

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