BORSA İSTANBUL’DA İŞLEM GÖREN ŞİRKETLERİN FİNANSAL PERFORMANSININ MABAC YÖNTEMİYLE ANALİZİ / Analysis of The Financial Performances of Companies Trading in Borsa Istanbul by MABAC Method

Yıl 2021, Cilt: 5 Sayı: 2, 211 - 234, 31.10.2021

Hakan Altın

https://doi.org/10.29216/ueip.929743

Cited By: 3

Öz

Çok kriterleri karar verme yöntemleri finansal performans değerlendirilmesinde kullanılabilinecek yeni yaklaşımlardan biridir. Bu yöntemler karar verme sürecine dayanır. MABAC bu yöntemlerden biridir. Çalışmanın iki önemli amacı vardır. Birincisi, çok sayıda alternatif ve kriterin olduğu bir durumda başarılı finansal performans gösteren şirketlerin seçimidir. İkincisi, şirketlerin en başarılı ve göreceli olarak daha az başarılı olarak finansal performans sıralamasının yapılmasıdır. Bu çevrede, 2020-9 bilanço döneminde kâr açıklayan iki yüz seksen altı şirketin, Piyasa Değeri / Defter Değeri, Fiyat / Kazanç, Piyasa Değeri ve Net Kâr kriterleri dikkate alınarak MABAC yöntemiyle finansal performans sıralamaları elde edilmiştir. En başarılı şirketler, ISBTR, QNBFB, KCHOL, GARAN, KENT, ISCTR, ASELS, AKBNK, FROTO ve ENKAI; en az başarılı şirketler ise RODRG, GRNYO, BALAT, EMKEL, IZFAS, EKIZ, MMCAS, COSMO, SNKRN ve ATSYH olarak tespit edilmiştir.

Anahtar Kelimeler

Çok Kriterli Karar Verme Yöntemleri, MABAC, BIST

ANALYSIS OF THE FINANCIAL PERFORMANCES OF COMPANIES TRADING IN BORSA ISTANBUL BY MABAC METHOD / Borsa İstanbul’da İşlem Gören Şirketlerin Finansal Performansının MABAC Yöntemiyle Analizi

Öz

Multi-criteria decision making methods are one of the new approaches that can be used in financial performance evaluation. These methods are based on the decision-making process. MABAC is one of these methods. The study has two important aims. The first is the selection of companies with successful financial performance in a situation where there are many alternatives and criteria. Second, companies are ranked by financial performance as the most successful and relatively less successful. In this environment, financial performance rankings of two hundred and eighty-six companies that declared profits in the 2020-9 balance sheet period were obtained using the MABAC method, taking into account the Market Value / Book Value, Price / Earnings, Market Value and Net Profit criteria. The most successful companies are ISBTR, QNBFB, KCHOL, GARAN, KENT, ISCTR, ASELS, AKBNK, FROTO and ENKAI; The least successful companies were determined as RODRG, GRNYO, BALAT, EMKEL, IZFAS, EKIZ, MMCAS, COSMO, SNKRN and ATSYH.

Anahtar Kelimeler

Multi-Criteria Decision Making Methods, MABAC, BIST

Kaynakça

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