TY  - JOUR
T1  - Enflasyon Düzeltmesi Uygulamasının İşletme Performanslarına Etkisinin Entropi Temelli Copras Yöntemi ile Değerlendirilmesi
TT  - Evaluation of the Effect of Inflation Adjustment on Business Performance by Entropy Based Copras Method
AU  - Coşkuner, Abdurrahman
AU  - Kaygusuzoğlu, Mehmet
PY  - 2025
DA  - August
Y2  - 2024
DO  - 10.17153/oguiibf.1551779
JF  - Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi
PB  - Eskişehir Osmangazi Üniversitesi
WT  - DergiPark
SN  - 1306-6730
SP  - 327
EP  - 350
VL  - 20
IS  - 2
LA  - tr
AB  - 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.
KW  - Enflasyon
KW  - Muhasebe
KW  - Entropi
KW  - Copras
N2  - 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.
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UR  - https://doi.org/10.17153/oguiibf.1551779
L1  - https://dergipark.org.tr/tr/download/article-file/4221822
ER  -