SITDE ve AROMAN Tabanlı Çok Kriterli Karar Verme ile Gıda Sektöründe Finansal Performansın Ölçümü

Öz

Kâr maksimizasyonu, kaynakların etkin kullanımı, sürdürülebilir büyüme ve rekabet avantajı elde etme hedefleri, işletmeler için kritik öneme sahiptir. Bu hedeflere ulaşmada finansal performans analizleri önemli bir araç olmakla birlikte, finansal oranların tek boyutlu değerlendirilmesi karar alma süreçlerinde yetersiz kalmaktadır. Bu nedenle, finansal performansın çok boyutlu bir bakış açısıyla, rakiplerle karşılaştırmalı şekilde incelenmesi gerekliliği çalışmanın temel motivasyonunu oluşturmaktadır. Bu çalışmanın temel amacı, Türkiye gıda sektöründe faaliyet gösteren ve en büyük varlık büyüklüğüne sahip firmaların finansal performanslarını, çok kriterli karar verme yöntemleri kullanarak kapsamlı ve karşılaştırmalı biçimde değerlendirmektir. Bu doğrultuda, kriter ağırlıklarının belirlenmesinde dağılım temelli SITDE yöntemi, alternatiflerin sıralanmasında ise AROMAN yöntemi kullanılmıştır.

Anahtar Kelimeler

• Türkiye
• SITDE
• AROMAN

Financial Performance Evaluation in the Food Industry Using SITDE and AROMAN-Based Multi-Criteria Decision Making Methods

Öz

Profit maximization, efficient use of resources, sustainable growth, and gaining competitive advantage are key objectives for firms, and financial performance analyses serve as an important tool in achieving these goals. However, since evaluating financial ratios alone is not sufficient, a multidimensional assessment of firms’ financial ratios and benchmarking with competitors have become essential, especially in complex decision-making processes. In this regard, multi-criteria decision-making (MCDM) methods are widely preferred in financial analyses due to their ability to simultaneously consider multiple performance indicators. In this study, seven firms with the largest asset size in Türkiye’s food sector (Ulusoy Un, Kerevitaş, Banvit, Tukaş, Dardanel, Pınar Et, and Tat Gıda) were selected as alternatives, and their financial performances were evaluated. As a weighting method, the SITDE approach, which considers the distribution characteristics of the data, was applied, and the AROMAN method was used to rank the alternatives. The results revealed that the equity growth rate was the most important criterion, and Tukaş Gıda Sanayi ve Ticaret A.Ş. was identified as the best-performing company. This finding is expected to provide valuable insights for investors, policymakers, and sector managers in terms of resource allocation and strategic planning.

Anahtar Kelimeler

• Türkiye
• SITDE

Kaynakça

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