Year 2018, Volume 7, Issue 1, Pages 62 - 66 2018-09-01

EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR

Kemal Eyuboglu [1] , Yasar Bayraktar [2]

26 68

Purpose- Companies are classified as large, medium and small enterprises according to their scale. The purpose of the study discussed in this context is to compare the financial performance of the small, medium and large-scaled companies in manufacturing sector which has an important place in Turkey's economy, by addressing the 2014-2016 period.

Methodology- In the study, 19 financial ratios related to liquidity, financial structure, activity and profitability were used. Firstly weights of criteria were determined by using AHP method and then companies were ranked according to scale by TOPSIS method.

Findings- As a result of the analyzes, it was determined that small and medium scaled firms, although they have a significant volume in numerical terms, perform relatively poorly in terms of financial performance compared to large scale firms.

Conclusion- It is thought that the main cause of this situation for small and medium scaled companies is not being able to benefit from scale economies and capital shortage.

Firm scale, AHP, TOPSIS, financial performance, manufacturing sector, Turkey
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Primary Language en
Subjects Humanities, Multidisciplinary
Journal Section Articles
Authors

Orcid: 0000-0002-2108-9732
Author: Kemal Eyuboglu (Primary Author)

Orcid: 0000-0002-6974-5292
Author: Yasar Bayraktar

Bibtex @research article { pap458444, journal = {PressAcademia Procedia}, issn = {}, eissn = {2459-0762}, address = {PressAcademia}, year = {2018}, volume = {7}, pages = {62 - 66}, doi = {10.17261/Pressacademia.2018.857}, title = {EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR}, key = {cite}, author = {Eyuboglu, Kemal and Bayraktar, Yasar} }
APA Eyuboglu, K , Bayraktar, Y . (2018). EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR. PressAcademia Procedia, 7 (1), 62-66. DOI: 10.17261/Pressacademia.2018.857
MLA Eyuboglu, K , Bayraktar, Y . "EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR". PressAcademia Procedia 7 (2018): 62-66 <http://dergipark.org.tr/pap/issue/39064/458444>
Chicago Eyuboglu, K , Bayraktar, Y . "EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR". PressAcademia Procedia 7 (2018): 62-66
RIS TY - JOUR T1 - EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR AU - Kemal Eyuboglu , Yasar Bayraktar Y1 - 2018 PY - 2018 N1 - doi: 10.17261/Pressacademia.2018.857 DO - 10.17261/Pressacademia.2018.857 T2 - PressAcademia Procedia JF - Journal JO - JOR SP - 62 EP - 66 VL - 7 IS - 1 SN - -2459-0762 M3 - doi: 10.17261/Pressacademia.2018.857 UR - https://doi.org/10.17261/Pressacademia.2018.857 Y2 - 2019 ER -
EndNote %0 PressAcademia Procedia EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR %A Kemal Eyuboglu , Yasar Bayraktar %T EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR %D 2018 %J PressAcademia Procedia %P -2459-0762 %V 7 %N 1 %R doi: 10.17261/Pressacademia.2018.857 %U 10.17261/Pressacademia.2018.857
ISNAD Eyuboglu, Kemal , Bayraktar, Yasar . "EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR". PressAcademia Procedia 7 / 1 (September 2018): 62-66. https://doi.org/10.17261/Pressacademia.2018.857