Analysis of Financial Performance of Companies in the BIST Transportation and Storage Sector with Multi-Criteria Decision-Making Techniques

Year 2025, Volume: 33 Issue: 64, 159 - 181, 26.04.2025

Azize Kahramani Koç , Seyhan Öztürk

https://doi.org/10.17233/sosyoekonomi.2025.02.07

Abstract

This study calculates the profitability, growth rates, and financial performance of BIST Transport and Storage Sector enterprises between 2013 and 2022, using financial statement values obtained from the Public Disclosure Platform (KAP). In this context, the importance of the criteria was determined by the Entropy method, using eight evaluation criteria, and then both individual and sectoral financial performance scores of the companies were determined using MAIRCA (Multi Attributive Ideal-Real Comparative Analysis) and MABAC (Multi-Attributive Border Approximation Area Comparison) methods. The findings showed that the companies' profit-loss status was affected by the increase or decrease in their assets, equity, sales and other items in both individual and sectoral financial success rankings, and the particular situation notifications of the companies were also effective.

Keywords

Financial Performance , Profitability and Growth Rates , Entropy , MAIRCA , MABAC , Transport and Storage Sector

BIST Ulaştırma ve Depolama Sektöründeki Şirketlerin Finansal Performanslarının Çok Kriterli Karar Verme Teknikleri ile Analizi

Abstract

Bu çalışmada, 2013-2022 yılları arasında BIST Ulaştırma ve Depolama Sektöründe faaliyet gösteren işletmelerin kârlılık ve büyüme oranları ile finansal performanslarının Kamuyu Aydınlatma Platformu'ndan (KAP) elde edilen finansal tablolardaki değerler kullanılarak hesaplanması amaçlanmıştır. Bu kapsamda, 8 değerlendirme kriteri kullanılarak Entropi yöntemi ile kriterlerin önem derecesi belirlenmiş, ardından şirketlerin hem bireysel hem de sektörel finansal performans puanları MAIRCA (Multi Attributive Ideal-Real Comparative Analysis) ve MABAC (Multi-Attributive Border Approximation Area Comparison) yöntemleri kullanılarak belirlenmiştir. Elde edilen bulgulara göre, şirketlerin kâr-zarar durumlarının şirketlerin hem bireysel hem de sektörel finansal başarı sıralamalarında aktiflerinde, öz kaynaklarında, satışlarında ve diğer kalemlerinde meydana gelen artış veya azalışlardan etkilendiği, şirketlerin özel durum bildirimlerinin de etkili olduğu görülmüştür.

Keywords

Finansal Performans , Kârlılık ve Büyüme Oranları , Entropi , MAIRCA , MABAC , Ulaştırma ve Depolama Sektörü

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