HAYAT DIŞI SİGORTA SEKTÖRÜNDE FİNANSAL PERFORMANSIN ÇKKV TEMELLİ ANALİZİ: LOPCOW, CRITIC VE MAIRCA YÖNTEMLERİNİN ENTEGRE UYGULAMASI

Öz

Çalışmada Türk hayat dışı sigorta sektörünün 2016–2023 dönemi arasındaki finansal performansını çok kriterli karar verme (ÇKKV) yöntemleri kullanarak nesnel biçimde değerlendirmeyi amaçlamaktadır. Bu kapsamda, öncelikle performans kriterlerinin ağırlıkları LOPCOW ve CRITIC yöntemleri ile ayrı ayrı hesaplanmış, ardından iki yöntemin çıktıları birleştirilerek daha dengeli bir ağırlıklandırma elde edilmiştir. Nihai olarak, MAIRCA yöntemi kullanılarak her yılın performansı hesaplanmış ve dönemsel sıralama yapılmıştır. Analizlerde brüt prim üretimi, ödenen tazminat, teknik kâr, bilanço kârı, sermaye yeterlilik rasyosu, özsermaye kârlılığı ve aktif kârlılığı gibi yedi temel finansal gösterge esas alınmıştır. Elde edilen bulgular, 2023 yılının sektör açısından en yüksek performansa sahip yıl olduğunu, 2016 yılının ise en düşük performansı gösterdiğini ortaya koymuştur. Ayrıca, ödenen tazminat kriteri hem LOPCOW hem de CRITIC yöntemlerine göre en yüksek ağırlığa sahip performans belirleyici unsur olarak öne çıkmıştır. Bu sonuçlar, sigorta şirketlerinin finansal sağlamlıklarının artırılması ve sürdürülebilir rekabet avantajı sağlanması açısından tazminat yönetimi, sermaye yapısı ve kârlılık gibi unsurların stratejik önemini vurgulamaktadır. Çalışma, ÇKKV tabanlı metodolojik yaklaşımıyla hem akademik literatüre katkı sunmakta hem de sektör aktörlerine karar destek perspektifi sağlamaktadır.

Anahtar Kelimeler

• Sigortacılık Sektörü
• Hayat Dışı Sigortacılık
• LOPCOW
• CRITIC
• MAIRCA

MULTI-CRITERIA DECISION-MAKING MODEL BASED ANALYSIS OF FINANCIAL PERFORMANCE IN NON-LIFE INSURANCE SECTOR: INTEGRATED APPLICATION OF LOPCOW, CRITIC AND MAIRCA METHODS

Öz

This study aims to objectively evaluate the financial performance of the Turkish non-life insurance sector for the period 2016-2023 using multi-criteria decision making (MCDM) methods. In this context, firstly, the weights of the performance criteria were calculated separately by LOPCOW and CRITIC methods, and then the outputs of the two methods were combined to obtain a more balanced weighting. Finally, each year's performance was calculated using the MAIRCA method and a periodical ranking was made. The analysis is based on seven key financial indicators such as gross premium production, claims paid, technical profit, balance sheet profit, capital adequacy ratio, return on equity and return on assets. The findings revealed that 2023 was the year with the highest performance for the sector, while 2016 was the year with the lowest performance. Moreover, the claims paid criterion stands out as the performance determinant with the highest weight according to both LOPCOW and CRITIC methods. These results emphasize the strategic importance of claims management, capital structure and profitability in enhancing the financial soundness of insurance companies and ensuring sustainable competitive advantage. The study contributes to the academic literature and provides a decision support perspective to the sector actors with its methodological approach based on MCDM.

Anahtar Kelimeler

• Insurance Sector
• Non-Lıfe Insurance
• LOPCOW
• CRITIC
• MAIRCA

Kaynakça

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