KONTEYNER TAŞIMACILIĞI SEKTÖRÜNDE FİNANSAL ETKİNLİĞİN BELİRLEYİCİLERİ

Year 2023, Volume: 8 Issue: 3, 793 - 801, 09.10.2023

Berk Yıldız

https://doi.org/10.29106/fesa.1342784

Abstract

Bu çalışmanın amacı, büyüyen küresel ticaretin bir paydaşı olan 11 lider konteyner taşımacılık şirketinin satış karlılık oranlarına etki eden sektöre özgü faktörleri belirlemektir. Çalışmada, halka açık olmayan konteyner taşımacılık şirketlerinin 2010-2021 yıllarına ilişkin finansal verileri panel veri yöntemi kullanılarak analiz edilmiştir. Analiz sürecinde kullanılan veriler her bir şirketin kurumsal web sitelerinde yayınladıkları yıllık mali raporlardan faydalanarak elde edilmiştir. Elde edilen sonuçlar, kaldıraç ve işletme büyüklüğü faktörlerinin aksine, sabit varlık oranı, kârlılık (FVÖK) ve alacak devir hızı oranlarının konteyner taşımacılık şirketlerinin satış karlılık oranları üzerinde pozitif yönlü bir etkiye sahip olduklarını göstermiştir.

Keywords

Konteyner Taşımacılık Endüstrisi, Satışların Karlılığı, Finansal Etkinlik, Performans Ölçümü, Panel Veri

DETERMINANTS OF FINANCIAL EFFICIENCY IN CONTAINER SHIPPING INDUSTRY

Abstract

The purpose of this study is to identify the industry-specific factors affecting the return on sales ratios of 11 leading container shipping companies that are partners in the growing global trade. The study analyzes the financial data of non-publicly traded container shipping companies for the years 2010–2021 using panel data methodology. The data used in the analysis were obtained from the annual financial reports published by each company on its corporate website. The results show that, in contrast to the leverage and operating size factors, the fixed asset ratio, EBIT, and receivables turnover ratios have a positive effect on the return on sales ratios of container shipping companies.

Keywords

Container Shipping Industry, Return on Sales, Financial Efficiency, Performance Measurement, Panel Data.

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