EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR

Kemal EYUBOGLU; Yasar BAYRAKTAR

doi:https://doi.org/10.17261/Pressacademia.2018.857

Article Details

EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR

Authors:

Kemal EYUBOGLU | Yasar BAYRAKTAR

Publisher:

PressAcademia

Main Topics:

Social Sciences

Journal:

PressAcademia Procedia 2018 Vol.7 Issue 1, pp.62-66

Document Type:

Article

Publication Date:

8/2018

Document Language:

English

Document ID (Org No.):

2000775769

Frequency:

Tri-annual

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2018.857

Abstract:

 


Purpose- Companies are classified as large, medium and small enterprises according to their scale. The purpose of the study discussed in this context is to compare the financial performance of the small, medium and large-scaled companies in manufacturing sector which has an important place in Turkey's economy, by addressing the 2014-2016 period.

Methodology- In the study, 19 financial ratios related to liquidity, financial structure, activity and profitability were used. Firstly weights of criteria were determined by using AHP method and then companies were ranked according to scale by TOPSIS method.

Findings- As a result of the analyzes, it was determined that small and medium scaled firms, although they have a significant volume in numerical terms, perform relatively poorly in terms of financial performance compared to large scale firms.

Conclusion- It is thought that the main cause of this situation for small and medium scaled companies is not being able to benefit from scale economies and capital shortage.

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Article Details

EVALUATION OF FINANCIAL PERFORMANCE ACCORDING TO FIRM SCALE: CASE OF MANUFACTURING SECTOR

Authors: Kemal EYUBOGLU | Yasar BAYRAKTAR

Publisher: PressAcademia

Main Topics: Social Sciences

Journal: PressAcademia Procedia 2018 Vol.7 Issue 1, pp.62-66

Document Type: Article

Publication Date: 8/2018

Document Language: English

Document ID (Org No.): 2000775769

Frequency: Tri-annual

eISSN: 2459-0762

DOI: https://doi.org/10.17261/Pressacademia.2018.857

Issues

Authors:

Kemal EYUBOGLU | Yasar BAYRAKTAR

Publisher:

PressAcademia

Main Topics:

Social Sciences

Journal:

PressAcademia Procedia 2018 Vol.7 Issue 1, pp.62-66

Document Type:

Article

Publication Date:

8/2018

Document Language:

English

Document ID (Org No.):

2000775769

Frequency:

Tri-annual

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2018.857