Havva Nur Çiftçi, Sultan Kuzu Yildirim, Bahadır Fatih Yıldırım
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引用次数: 8
摘要
现金流量表详细说明了企业产生现金的来源以及现金的使用情况。现金流量表也被用作衡量企业绩效和分析其财务结构的重要工具。在本研究中，对2012年至2019年在BIST能源板块交易的公司的财务业绩进行了现金流率分析。为了确定企业的财务绩效，使用组合折衷解决方案(CoCoSo)方法对该期间各年的数据进行了单独分析。使用CRiteria Importance Through Intercriteria Correlation (critical)方法对获得的性能分数形成的最终决策矩阵进行加权，并使用加权和法(weighted Sum method, WSM)对单个性能分数进行排名。根据分析结果，确定财务绩效最高的公司为Ayen Energy。
Nakit Akış Oranlarına Dayalı Finansal Performansların Kombine Uzlaşık Çözüm Yöntemi ile Analizi: BIST’te İşlem Gören Enerji Firmaları Üzerine Bir Uygulama
Cash flow statements are presented details about from which sources the cash is generated and how it is used in enterprises. Cash flow statements are also used as an important tool in measuring the performance of businesses and analyzing their financial structures. In this study, the financial performances of the companies traded in the BIST Energy sector from 2012 to 2019 were analyzed over their cash flow rates. To determine the financial performances of the enterprises, the data for the years in the period were analyzed individually using the Combined Compromise Solution (CoCoSo) method. The final decision matrix formed from the obtained performance scores was weighted using the CRiteria Importance Through Intercriteria Correlation (CRITIC) method and rankings were obtained with a single performance score using the Weighted Sum Method (WSM). According to the results of the analysis, the company with the highest financial performance was determined as Ayen Energy.
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