SD VE WISP YAKLAŞIMLARI İLE GIDA SEKTÖRÜNDE FİNANSAL PERFORMANS ANALİZİ.

In the world of globalized financial markets and economy, businesses depend on effectively finding the external resources necessary to maintain their competitive structure. Financial markets, on the other hand, pay great attention to the financial status of the businesses they fund. Today, financial performance analysis and measurement has increased its importance in this context. In this study, financial performance measurement of businesses operating in the food sector between the years 2019 and 2021 was carried out. Since the measurement problem includes multiple financial indicators, it has been considered as a Multi-Criteria Decision Making problem. While the financial indicators used as criteria in the problem were prioritized with the SD (Standard Deviation) approach, the rankings of the businesses were obtained by the WISP (Simple Weighted Sum Product Method). According to the results, the performance rankings differed between the pre-pandemic period and the period of the pandemic. On the other hand, the financial performance measurement problem has been reconsidered by comparing the performances of each business in these three periods. In this case, while the criteria did not change, the alternatives changed as the annual performance of each business. When the results are examined according to years, it has been seen that the average financial performance of the businesses in the food sector has increased during the pandemic period. [ABSTRACT FROM AUTHOR]