Evaluation of the Effect of Inflation Adjustment on Business Performance by Entropy Based Copras Method

Year 2025, Volume: 20 Issue: 2, 327 - 350

Abdurrahman Coşkuner , Mehmet Kaygusuzoğlu

https://doi.org/10.17153/oguiibf.1551779

Abstract

Inflation adjustment is expected to eliminate the effects of inflation on enterprises' financial statements and enable more accurate financial analyses. The study aims to compare the performance of enterprises with the same balance sheet size and profitability before and after inflation adjustment. For this purpose, balance sheets and income statements of three different enterprises with various structures were created and the performance rankings of the enterprises were made using the Entropy-based Copras method. The results show that Enterprise C performed the best before the inflation adjustment, followed by Enterprises B and A. However, after the inflation adjustment, the ranking has changed; Enterprise B has the best performance, followed by Enterprises C and A, respectively.

Keywords

Inflation, Accounting, Entropi, Copras

Enflasyon Düzeltmesi Uygulamasının İşletme Performanslarına Etkisinin Entropi Temelli Copras Yöntemi ile Değerlendirilmesi

Abstract

Enflasyon düzeltmesi ile işletmelerin mali tablolarının, enflasyonun etkilerinden arındırılması ve daha doğru finansal analiz yapılmasına olanak tanınması beklenmektedir. Çalışmanın amacı, aynı bilanço büyüklüğüne ve kârlılığına sahip işletmelerin performanslarının enflasyon düzeltmesi öncesi ve sonrası karşılaştırılmasıdır. Bu amaç doğrultusunda, üç farklı işletmeye ait çeşitli yapıdaki bilanço ve gelir tabloları oluşturulmuş ve Entropi temelli Copras yöntemi kullanılarak işletmelerin performans sıralamaları yapılmıştır. Sonuçlar, enflasyon düzeltmesi öncesinde C işletmesinin en iyi performansa sahip olduğunu, bunu B ve A işletmelerinin izlediğini göstermektedir. Ancak, enflasyon düzeltmesi sonrasında sıralama değişmiş; B işletmesi en iyi performansı sergilerken, C ve A işletmeleri sırasıyla onu takip etmiştir.

Keywords

Enflasyon, Muhasebe, Entropi, Copras

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