EFFICIENCY MEASUREMENT IN THE FABRICATED METAL PRODUCTS, MACHINERY, ELECTRICAL EQUIPMENT AND TRANSPORTATION VEHICLES SECTOR

Enes Karanfiloğlu; Mustafa Kıllı

Makale detayları

EFFICIENCY MEASUREMENT IN THE FABRICATED METAL PRODUCTS, MACHINERY, ELECTRICAL EQUIPMENT AND TRANSPORTATION VEHICLES SECTOR

Yazarlar:

Enes Karanfiloğlu | Mustafa Kıllı

Yayıncı:

Osmaniye Korkut Ata Üniversitesi

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.79-91

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336993

pISSN:

2564-7733

Anahtar kelimeler:

Özet:

 In this study, Data Envelopment Analysis DEA was used to examine the financial statement data of nine companies operating in the BIST metal goods, machinery, electrical equipment and transport vehicles sectors, with the aim of determining their economic efficiency in the five-year period between 2018 and 2022. DEAs input-oriented CCR and BCC models were used in the analyses. Looking at the activity frequencies of the companies in the study sample between 2018 and 2022, it can be seen that the companies EGEEN, FROTO and OTKAR were efficient in both CCR and BCC models in all years. While BFREN, TAOSO and VESBE are active in all years in the BCC model, it can be seen that BFREN and TAOSO are not efficient in 2020 and VESBE is not efficient in 2021 and 2022 in the CCR model. In the BCC model only ARCLK is inactive in 2021 and 2022. It can also be seen that ARCLK is the least efficient company in both the CCR and BCC models. It can be seen that the companies have their most efficient years in 2022. For the companies BFREN, TOASO and VESTL, whose efficiency values were quite high in 2019 according to the CCR model, there was a decrease in efficiency values in 2020 compared to 2019. It is estimated that this change in efficiency is due to the economic crisis caused by Covid-19. According to the CCR method, ARCLK and VESTL, which are inefficient companies, have to improve their input values by taking EGEEN, FROTO and OTKAR as a reference.

 In this study, Data Envelopment Analysis DEA was used to examine the financial statement data of nine companies operating in the BIST metal goods, machinery, electrical equipment and transport vehicles sectors, with the aim of determining their economic efficiency in the five-year period between 2018 and 2022. DEAs input-oriented CCR and BCC models were used in the analyses. Looking at the activity frequencies of the companies in the study sample between 2018 and 2022, it can be seen that the companies EGEEN, FROTO and OTKAR were efficient in both CCR and BCC models in all years. While BFREN, TAOSO and VESBE are active in all years in the BCC model, it can be seen that BFREN and TAOSO are not efficient in 2020 and VESBE is not efficient in 2021 and 2022 in the CCR model. In the BCC model only ARCLK is inactive in 2021 and 2022. It can also be seen that ARCLK is the least efficient company in both the CCR and BCC models. It can be seen that the companies have their most efficient years in 2022. For the companies BFREN, TOASO and VESTL, whose efficiency values were quite high in 2019 according to the CCR model, there was a decrease in efficiency values in 2020 compared to 2019. It is estimated that this change in efficiency is due to the economic crisis caused by Covid-19. According to the CCR method, ARCLK and VESTL, which are inefficient companies, have to improve their input values by taking EGEEN, FROTO and OTKAR as a reference.

 In this study, Data Envelopment Analysis DEA was used to examine the financial statement data of nine companies operating in the BIST metal goods, machinery, electrical equipment and transport vehicles sectors, with the aim of determining their economic efficiency in the five-year period between 2018 and 2022. DEAs input-oriented CCR and BCC models were used in the analyses. Looking at the activity frequencies of the companies in the study sample between 2018 and 2022, it can be seen that the companies EGEEN, FROTO and OTKAR were efficient in both CCR and BCC models in all years. While BFREN, TAOSO and VESBE are active in all years in the BCC model, it can be seen that BFREN and TAOSO are not efficient in 2020 and VESBE is not efficient in 2021 and 2022 in the CCR model. In the BCC model only ARCLK is inactive in 2021 and 2022. It can also be seen that ARCLK is the least efficient company in both the CCR and BCC models. It can be seen that the companies have their most efficient years in 2022. For the companies BFREN, TOASO and VESTL, whose efficiency values were quite high in 2019 according to the CCR model, there was a decrease in efficiency values in 2020 compared to 2019. It is estimated that this change in efficiency is due to the economic crisis caused by Covid-19. According to the CCR method, ARCLK and VESTL, which are inefficient companies, have to improve their input values by taking EGEEN, FROTO and OTKAR as a reference.

 Bu çalışmada Borsa Istanbul Metal Eşya, Makine, Elektrikli Cihazlar ve Ulaşım Araçları sektöründe faaliyet gösteren 9 işletmenin finansal tablo verileri Veri Zarflama Analizi VZA ile incelenerek 2018-2022 yılları arasındaki beş yıllık dönemde ekonomik etkinliklerinin belirlenmesi amaçlanmıştır. Analizlerde VZAnın girdi yönlü CCR ve BCC modelleri kullanılmıştır. Çalışmanın örneklemini oluşturan işletmelerin 2018-2022 yılları arasındaki etkinlik sıklıkları incelendiğinde; EGEEN, FROTO ve OTKAR işletmelerinin tüm yıllarda hem CCR hem de BCC modelinde etkin olduğu görülmektedir. BFREN, TAOSO ve VESBEnin BCC modelinde tüm yıllarda etkin olduğu görülürken CCR modelinde BFREN ve TAOSO 2020 yılında, VESBEnin ise 2021 ve 2022 yıllarında etkin olmadığı görülmektedir. BCC modeline göre 2021 ve 2022 yıllarında sadece ARCLK firmasının etkin olmadığı tespit edilmiştir. Ayrıca ARCLK firmasının hem CCR hem de BCC modelinde en az etkin firma olduğu görülmektedir. 2022 yılında işletmelerin en etkin yıllarını yaşadıkları görülmektedir. 2019 yılı için CCR modeline göre etkinlik değerleri oldukça yüksek olan BFREN, TOASO ve VESTL firmalarının etkinlik değerlerinde 2020 yılında 2019 yılına göre bir düşüş yaşanmıştır. Etkinlik değerlerinde yaşanan bu değişimin Covid-19 kaynaklı ekonomik krizden kaynaklandığı tahmin edilmektedir. CCR yöntemine göre etkin olmayan işletmelerden ARCLK ile VESTLin EGEEN, FROTO ve OTKAR işletmelerini referans alarak girdi değerlerinde iyileştirme yapmaları gerekmektedir.

Makale detayları

EFFICIENCY MEASUREMENT IN THE FABRICATED METAL PRODUCTS, MACHINERY, ELECTRICAL EQUIPMENT AND TRANSPORTATION VEHICLES SECTOR

Yazarlar:

Enes Karanfiloğlu | Mustafa Kıllı

Yayıncı:

Osmaniye Korkut Ata Üniversitesi

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.79-91

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336993

pISSN:

2564-7733

Economic efficiency

Data envelopment analysis

Fabricated metal products, machinery, electrical equipment and transportatiton vehicles sectorEkonomik etkinlik

Veri zarflama analizi

Metal eşya makine elektrikli cihazlar ve ulaşım araçları sektörü

Sayı

Makale detayları

EFFICIENCY MEASUREMENT IN THE FABRICATED METAL PRODUCTS, MACHINERY, ELECTRICAL EQUIPMENT AND TRANSPORTATION VEHICLES SECTOR

Yazarlar: Enes Karanfiloğlu | Mustafa Kıllı

Yayıncı: Osmaniye Korkut Ata Üniversitesi

Ana Başlıklar: Yönetim Muhasebesi

Dergi: Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.79-91

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001336993

pISSN: 2564-7733

Economic efficiency

Data envelopment analysis

Fabricated metal products, machinery, electrical equipment and transportatiton vehicles sectorEkonomik etkinlik

Veri zarflama analizi

Metal eşya makine elektrikli cihazlar ve ulaşım araçları sektörü

Sayı

Yazarlar:

Enes Karanfiloğlu | Mustafa Kıllı

Yayıncı:

Osmaniye Korkut Ata Üniversitesi

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.79-91

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336993

pISSN:

2564-7733