EVALUATION OF THE EFFECT OF THE COVID-19 PROCESS ON THE ECONOMIC PERFORMANCE OF LOGISTICS COMPANIES WITH CRITIC-BASED MAIRCA METHOD

Abdulhamit Eş; Tuğçe Betül Kamacı

Makale detayları

EVALUATION OF THE EFFECT OF THE COVID-19 PROCESS ON THE ECONOMIC PERFORMANCE OF LOGISTICS COMPANIES WITH CRITIC-BASED MAIRCA METHOD

Yazarlar:

Abdulhamit Eş | Tuğçe Betül Kamacı

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

İşletme

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 2, pp.438-457

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001308047

pISSN:

1306-2174

Anahtar kelimeler:

Özet:

 The aim of the study is to evaluate the financial performances of the companies operating in the logistics sector in Borsa Istanbul before the Covid-19 epidemic and during the Covid-19 epidemic by comparing them in terms of financial ratios. The importance weights of the criteria were calculated with the CRITIC method, and the companies were evaluated according to their financial performance with the MAIRCA method. In the evaluation phase; First of all, the performances of all companies operating in the logistics sector were evaluated on a yearly basis and presented by comparing them with each other. Secondly, the financial performance of each company over the years was evaluated separately and the effects of the covid-19 process on the financial performance of the businesses were discussed. According to the results of the CRITIC Method; The criterion with the highest importance was calculated as the Equity Turnover Rate for all years except 2020, and as the Receivables Turnover Rate for 2020. According to the financial performance rankings obtained by the MAIRCA Method, it has been concluded that the financial performance ranking of the TLMAN coded company is in the 1st place for all years.

 The aim of the study is to evaluate the financial performances of the companies operating in the logistics sector in Borsa Istanbul before the Covid-19 epidemic and during the Covid-19 epidemic by comparing them in terms of financial ratios. The importance weights of the criteria were calculated with the CRITIC method, and the companies were evaluated according to their financial performance with the MAIRCA method. In the evaluation phase; First of all, the performances of all companies operating in the logistics sector were evaluated on a yearly basis and presented by comparing them with each other. Secondly, the financial performance of each company over the years was evaluated separately and the effects of the covid-19 process on the financial performance of the businesses were discussed. According to the results of the CRITIC Method; The criterion with the highest importance was calculated as the Equity Turnover Rate for all years except 2020, and as the Receivables Turnover Rate for 2020. According to the financial performance rankings obtained by the MAIRCA Method, it has been concluded that the financial performance ranking of the TLMAN coded company is in the 1st place for all years.

 The aim of the study is to evaluate the financial performances of the companies operating in the logistics sector in Borsa Istanbul before the Covid-19 epidemic and during the Covid-19 epidemic by comparing them in terms of financial ratios. The importance weights of the criteria were calculated with the CRITIC method, and the companies were evaluated according to their financial performance with the MAIRCA method. In the evaluation phase; First of all, the performances of all companies operating in the logistics sector were evaluated on a yearly basis and presented by comparing them with each other. Secondly, the financial performance of each company over the years was evaluated separately and the effects of the covid-19 process on the financial performance of the businesses were discussed. According to the results of the CRITIC Method; The criterion with the highest importance was calculated as the Equity Turnover Rate for all years except 2020, and as the Receivables Turnover Rate for 2020. According to the financial performance rankings obtained by the MAIRCA Method, it has been concluded that the financial performance ranking of the TLMAN coded company is in the 1st place for all years.

 Çalışmanın amacı, Borsa İstanbulda lojistik sektöründe faaliyet gösteren işletmelerin Covid-19 salgını öncesi ve Covid-19 salgını sürecindeki finansal performanslarını finansal oranlardan bakımından karşılaştırarak değerlendirmektir. Kriterlerin önem ağırlıkları CRITIC yöntemi ile hesaplanmış, MAIRCA Yöntemiyle işletmeler finansal performanslarına göre değerlendirilmiştir. Değerlendirme aşamasında; ilk olarak lojistik sektöründe faaliyet gösteren bütün işletmelerin performansları yıllar bazında değerlendirilmiş ve birbirleriyle karşılaştırılarak sunulmuştur. İkinci olarak da her bir işletmenin yıllar içindeki finansal performansı ayrı ayrı değerlendirilerek covid-19 sürecinin işletmelerin finansal performansına etkileri tartışılmıştır. CRITIC Yöntemi sonuçlarına göre; önem derecesi en yüksek olan kriter 2020 yılı haricindeki tüm yıllar için Özsermaye Devir Hızı, 2020 yılı için ise Alacak Devir Hızı olarak hesaplanmıştır. MAIRCA Yöntemiyle elde edilen finansal performans sıralamalarına göre de TLMAN kodlu işletmenin finansal performans sıralamasının tüm yıllar için 1. sırada yer aldığı sonucuna ulaşılmıştır.

Makale detayları

EVALUATION OF THE EFFECT OF THE COVID-19 PROCESS ON THE ECONOMIC PERFORMANCE OF LOGISTICS COMPANIES WITH CRITIC-BASED MAIRCA METHOD

Yazarlar:

Abdulhamit Eş | Tuğçe Betül Kamacı

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

İşletme

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 2, pp.438-457

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001308047

pISSN:

1306-2174

Covid-19

Logistics industry

Financial Performance

Multi-Criteria Decision Making Methods

MAIRCA

CRITIC

Covid-19, Logistics industry, Financial Performance, Multi-Criteria Decision Making Methods, MAIRCA, CRITICCovid-19

Lojistik sektörü

Finansal Performans

Çok Kriterli Karar Verme Yöntemleri

MAIRCA

CRITIC.

Sayı

Makale detayları

Yazarlar: Abdulhamit Eş | Tuğçe Betül Kamacı

Yayıncı: Bolu Abant Izzet Baysal University

Ana Başlıklar: İşletme

Dergi: Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 2, pp.438-457

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001308047

pISSN: 1306-2174

Sayı

Yazarlar:

Abdulhamit Eş | Tuğçe Betül Kamacı

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

İşletme

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 2, pp.438-457

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001308047

pISSN:

1306-2174