BİST’te İşlem Gören Faktoring Şirketlerinin Mali Yapılarının Çok Ölçütlü Karar Verme Yöntemleri İle Değerlendirilmesi

Year 2018, Volume: 25 Issue: 1, 29 - 53, 27.04.2018

Aşır Özbek

https://doi.org/10.18657/yonveek.306188

Cited By: 11

Abstract

Ticaretin
yurt içi ve yurt dışı finansmanında önemli bir rol oynayan faktoring
şirketlerine duyulan ihtiyaç giderek artmaktadır. Faktoring hizmeti almak
isteyen işletmeler için en uygun faktoring şirketini belirlemek, birçok
faktörün dikkate alınması gereken çok ölçütlü karar verme (ÇÖKV) problemi
olarak görülmektedir. Bu nedenle işletmelerin kendi finansman yapısına uygun
faktoring şirketini seçmesi çok önemli hale gelmektedir.

Bu
çalışmada Borsa İstanbul'da (BİST) işlem gören 7 adet faktoring firması 2013-2016
yıllarındaki bilanço ve gelir tabloları dikkate alınarak mali açıdan
değerlendirilmiştir. Veriler, Kamuya Aydınlatma Platformundan (KAP) elde
edilmiştir. Ölçütler, literatür taraması sonucu belirlenmiştir. Şirketlerin değerlendirilmesinde
ÇÖKV yöntemlerinden olan, Step-wise
Weight Assessment Ratio Analysis (SWARA), Additive Ratio Assessment (ARAS),
Multi-Objective Optimization on the basis of Ratio Analysis (MOORA)  and Technique for Order of Preference by
Similarity to Ideal Solution (TOPSIS) yöntemleri bütünleşik
olarak kullanılmıştır. 2013-2016 yılları bütüncül olarak değerlendirildiğinde
her üç yönteme göre ilk sırayı YKFKT ve GARFA, son sırayı ise SMRFT şirketinin
aldığı görülmüştür.

Keywords

SWARA, ARAS, MOORA, TOPSIS, Factoring Firması

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