Performance Analysis with Ratio Analysis and Topsis Method: A Research on the Food Products Manufacturing Sector in Turkey
International Journal of Disciplines In Economics and Administrative Sciences Studies (IDEAstudies)
The manufacturing sector of food products, which has a strategic importance, produces the essenti... more The manufacturing sector of food products, which has a strategic importance, produces the essential goods indispensable for human life. Thanks to the developing technology, eating habits are altering, and the demand for packaged products is increasing due to health and other concerns. Such increasing demand causes the industry to grow constantly. This current study was conducted to determine the financial performance of the food products manufacturing sector in Turkey. For this purpose, the data obtained from the main financial statements of the companies from the industry covering the years 2009-2019. First, the ratio analysis was made on the selected indicators, and then the TOPSIS method was applied to the study data. According to the results of the study, it can be stated that the net working capital of the food products manufacturing sector in Turkey is insufficient, the liquidity ratios are low and there is a cash crunch. Moreover, while the sector showed the best financial performance in 2019, it showed the lowest performance in 2011.
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kullanmanın en önemli adımıdır. Para ve sermaye üzerine yoğunlaşan muhasebe ve finans alanlarında ihtiyaç duyulan nitelikli işgücünün karşılanması bu alanlarda verilen eğitimin kalitesiyle doğru orantılıdır. Bu bağlamda, muhasebe ve finans eğitiminin geliştirilmesi ve kalitesinin arttırılması için araştırmacılar tarafından birçok araştırma yapılmıştır. Bu çalışmalarda eğitimdeki mevcut durum ortaya konulurken, muhasebe ve finans eğitiminin iyileştirilmesine katkı sağlayacak yeni yöntem ve teknikler önerilmektedir. Diğer yandan muhasebe ve finans eğitimi üzerine yapılan çalışmaların
sayısının gittikçe artması bilgi karmaşasına yol açmış ve konuyla ilgili çalışmalara ulaşılmasını güçleştirmiştir. Bu sorunların giderilmesi adına literatürde muhasebe ve finans eğitimini konu alan çalışmaların derlenmesi için bibliyometrik analizlere ihtiyaç duyulmaktadır. Ulusal ve uluslararası literatürde muhasebe-finans eğitimine ilişkin çalışmaların bibliyometrik analizlerle derlenip incelenmesinin diğer araştırmacılara yol göstermesi ve mevcut literatürü zenginleştirmesi açısından faydalı olacağı düşünülmektedir. Dolayısıyla bu çalışmada, muhasebe ve finans eğitimi üzerine yapılan çalışmaların incelenmesi amaçlanmıştır.
processing methods and systems. In addition, studies conducted in recent years reveal the importance of neurons in the human brain in decision-making processes, especially in the field of finance. In this decision-making process, sensory inputs are
interpreted by the human brain and transformed into behavior. Therefore, from the point of view of neuroscience, decision making is defined as the behavior of choosing between different alternatives, which emerges as a sensory state in the brain.
This situation has led to the need to investigate how accounting information, which is a requirement in the financial decisionmaking process, is prepared by accountants.As a result of these developments, the thought that accounting is closely related to
the human brain; It has led to the study of the function, shape and other properties of the brain, and thus to the emergence of neuroaccounting, where accounting and neuroscience intersect.In neuroaccounting studies, the biological aspects of economic
decision-making and accounting-related behaviors, in other words, the physiological structure of neural networks that play a role in the decision-making processes of accountants are examined. Neuroaccounting, which can be said to have emerged as
a result of the efforts of accounting researchers from the behavioral accounting tradition to update traditional accounting concepts and define them, enables the application of knowledge and methods in the field of accounting, together with the
scientific and technological developments experienced, about the structure, work and shape of the human brain. In this context, the aim of the study is to determine the effects of neuroscience applications on accounting. For this purpose, a detailed
literature review will be made, the emergence and development of neuroaccounting, its contributions to the field of accounting and its importance will be tried to be determined
of the financial data of the clubs, and each of these criteria was analyzed by weighting with the IDOCRIW method, which combines Entropy and CILOS methods and then the
alternatives were compared with the WASPAS method using IDOCRIW criterion weights. As a result of the study, it has been determined that there are significant differences in criterion importance weights between the 2019-2020 and 2020-2021 periods, and the cash ratio is the lowest criterion for all clubs. In addition, as a result of the ranking made by the WASPAS method, it was revealed that the best performing company in both periods was BJKAS.
kullanmanın en önemli adımıdır. Para ve sermaye üzerine yoğunlaşan muhasebe ve finans alanlarında ihtiyaç duyulan nitelikli işgücünün karşılanması bu alanlarda verilen eğitimin kalitesiyle doğru orantılıdır. Bu bağlamda, muhasebe ve finans eğitiminin geliştirilmesi ve kalitesinin arttırılması için araştırmacılar tarafından birçok araştırma yapılmıştır. Bu çalışmalarda eğitimdeki mevcut durum ortaya konulurken, muhasebe ve finans eğitiminin iyileştirilmesine katkı sağlayacak yeni yöntem ve teknikler önerilmektedir. Diğer yandan muhasebe ve finans eğitimi üzerine yapılan çalışmaların
sayısının gittikçe artması bilgi karmaşasına yol açmış ve konuyla ilgili çalışmalara ulaşılmasını güçleştirmiştir. Bu sorunların giderilmesi adına literatürde muhasebe ve finans eğitimini konu alan çalışmaların derlenmesi için bibliyometrik analizlere ihtiyaç duyulmaktadır. Ulusal ve uluslararası literatürde muhasebe-finans eğitimine ilişkin çalışmaların bibliyometrik analizlerle derlenip incelenmesinin diğer araştırmacılara yol göstermesi ve mevcut literatürü zenginleştirmesi açısından faydalı olacağı düşünülmektedir. Dolayısıyla bu çalışmada, muhasebe ve finans eğitimi üzerine yapılan çalışmaların incelenmesi amaçlanmıştır.
processing methods and systems. In addition, studies conducted in recent years reveal the importance of neurons in the human brain in decision-making processes, especially in the field of finance. In this decision-making process, sensory inputs are
interpreted by the human brain and transformed into behavior. Therefore, from the point of view of neuroscience, decision making is defined as the behavior of choosing between different alternatives, which emerges as a sensory state in the brain.
This situation has led to the need to investigate how accounting information, which is a requirement in the financial decisionmaking process, is prepared by accountants.As a result of these developments, the thought that accounting is closely related to
the human brain; It has led to the study of the function, shape and other properties of the brain, and thus to the emergence of neuroaccounting, where accounting and neuroscience intersect.In neuroaccounting studies, the biological aspects of economic
decision-making and accounting-related behaviors, in other words, the physiological structure of neural networks that play a role in the decision-making processes of accountants are examined. Neuroaccounting, which can be said to have emerged as
a result of the efforts of accounting researchers from the behavioral accounting tradition to update traditional accounting concepts and define them, enables the application of knowledge and methods in the field of accounting, together with the
scientific and technological developments experienced, about the structure, work and shape of the human brain. In this context, the aim of the study is to determine the effects of neuroscience applications on accounting. For this purpose, a detailed
literature review will be made, the emergence and development of neuroaccounting, its contributions to the field of accounting and its importance will be tried to be determined
of the financial data of the clubs, and each of these criteria was analyzed by weighting with the IDOCRIW method, which combines Entropy and CILOS methods and then the
alternatives were compared with the WASPAS method using IDOCRIW criterion weights. As a result of the study, it has been determined that there are significant differences in criterion importance weights between the 2019-2020 and 2020-2021 periods, and the cash ratio is the lowest criterion for all clubs. In addition, as a result of the ranking made by the WASPAS method, it was revealed that the best performing company in both periods was BJKAS.
birleĢtirmek suretiyle, iktisadi bir amacı gerçekleĢtirmek üzere kurulan
ortaklıktır (ġengel, 2013). Bir iktisadi amaç için kanunlara aykırı olmamak
koĢulu ile her türlü ticari giriĢimi iĢletmek üzere adi ortaklık sözleĢmesi
ile kurulabilir.