Pandemi döneminde işletmelerin finansal peformanslarının TOPSİS yöntemi ile değerlendirilmesi: BİST'te bir uygulama
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Date
2022
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Hatay Mustafa Kemal Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Dünyada enerji kaynaklarının kullanımının artmasıyla birlikte elektrik enerjisi de insan hayatının vazgeçilmez bir unsuru haline gelmiştir. Elektrik enerjisi teknolojinin ayrılmaz bir parçası olmasının yanı sıra ülkelerin gelişmişlik ve kalkınma göstergesinde önemli bir paya sahiptir. Tüm dünyayı etkisi altına alan Covid-19 salgını küresel çapta birçok krize neden olmuştur. Covid-19 salgınının enerji kaynaklarındaki arz talep dengesini etkileyerek ülke ekonomilerini olumsuz etkilediği bilinmektedir. Bu çalışmada, Borsa İstanbul elektrik endeksinde işlem gören 21 elektrik işletmesi finansal açıdan incelenmiş ve Covid-19 salgınının işletmeler üzerindeki etkisi açıklanmıştır. Bu çalışmanın amacı, 21 elektrik işletmesinin 2018-2021 yılları arasındaki dört yıllık finansal performansını TOPSIS yöntemi ile incelemek ve Covid-19 salgınının işletmeler üzerindeki etkisini belirlemektir. Araştırmada işletmelere ait finansal oranlar TOPSIS yöntemi ile analiz edilerek işletmelerin yıllara göre finansal performans sıralamalarına ulaşılmıştır. İşletmelerin finansal performans sıralamaları değerlendirilerek salgın öncesi ile salgın döneminde finansal performanslarında değişiklik olduğu, bu çerçevede Covid-19 salgın sürecinden dokuz işletmenin olumsuz etkilendiği, on iki işletmenin de olumsuz etkilenmediği sonucuna ulaşılmıştır. Bu çalışmanın, Covid-19 salgının elektrik işletmelerinin finansal performansına etkisinin incelenmesi bakımından özgün bir çalışma olduğu düşünülmektedir.
With the increase in the use of energy resources in the world, electrical energy has become an indispensable element of human life. In addition to being an integral part of technology, electrical energy has an important share in the development and development indicators of countries. The Covid-19 epidemic, which has affected the whole world, has caused many crises on a global scale. It is known that the Covid-19 epidemic affects the country's economies negatively by affecting the supply-demand balance in energy resources. In this study, 21 electricity businesses traded in the Borsa Istanbul electricity index are examined financially and the impact of the Covid-19 outbreak on businesses is explained. The aim of this study is to examine the four-year financial performance of 21 electricity enterprises between 2018-2021 with the TOPSIS method and to determine the impact of the Covid-19 outbreak on the enterprises. In the research, the financial ratios of the enterprises were analyzed with the TOPSIS method and the financial performance rankings of the enterprises according to the years were reached. By evaluating the financial performance rankings of the enterprises, it was concluded that there was a change in their financial performance between the pre-epidemic and the epidemic period. This study is an original study in terms of examining the effect of the Covid-19 outbreak on the financial performance of electricity enterprises.
With the increase in the use of energy resources in the world, electrical energy has become an indispensable element of human life. In addition to being an integral part of technology, electrical energy has an important share in the development and development indicators of countries. The Covid-19 epidemic, which has affected the whole world, has caused many crises on a global scale. It is known that the Covid-19 epidemic affects the country's economies negatively by affecting the supply-demand balance in energy resources. In this study, 21 electricity businesses traded in the Borsa Istanbul electricity index are examined financially and the impact of the Covid-19 outbreak on businesses is explained. The aim of this study is to examine the four-year financial performance of 21 electricity enterprises between 2018-2021 with the TOPSIS method and to determine the impact of the Covid-19 outbreak on the enterprises. In the research, the financial ratios of the enterprises were analyzed with the TOPSIS method and the financial performance rankings of the enterprises according to the years were reached. By evaluating the financial performance rankings of the enterprises, it was concluded that there was a change in their financial performance between the pre-epidemic and the epidemic period. This study is an original study in terms of examining the effect of the Covid-19 outbreak on the financial performance of electricity enterprises.
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İşletme, Business Administration
