INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH (JSHSR)

Abstract


THE COMPARISON OF THE ERNING RATIOS OF INDUSTRIES OPERATING IN METAL, FURNITURE, MACHINERY AND CONSTRUCTION SECTOR BY USING MULTIPLE CRITERIA DECISION MAKING METHOD

The main objective of this study is to determine and analyze annual profitability ratios of companies which have continuous data and operate in the metal, furniture, machinery and construction equipment sector and whose stocs traded in Istanbul Stock Exchange (BİST) during the 2010-2016 period by using their annual financial statements in their 7 year balance sheets and income statements by means of multi-criteria decision making. During 2010-2016 period, 27 companies in this sector have been operating in BİST. However, since the continuous data of 7 companies in this period could not be obtained, these companies were excluded from the scope of analysis and the profitability rates of the remaining 20 companies were included in this study. Profitability ratios of 20 companies were calculated separately on an annual basis before the analysis stage and then the profitability performances of the companies were presented comparatively according to the results obtained by TOPSIS (Technique for Order Preference by Similarity to Ideal Solutions).



Keywords
BIST, Ratio Analysis, Profitability, TOPSIS.



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