TOPSIS ve GİA Yöntemleriyle Finansal Performans Ölçümü: Bir Otel Uygulaması
Financial Performance Measurement with TOPSIS and GRA Methods: A Hotel Application

Summary/Abstract: Tourism is a sector that needs to create a sustainable demand with its contribution to employment and foreign currency generating effect. The tourism sector, which has been growing both nationally and internationally, is faced with an intense competitive environment due to the increase in demand. Performance measurement in the tourism sector, where intense competition is experienced, is very important to evaluate the current situation and make comparisons with its competitors. The aim of this study is to evaluate the financial performance of a hotel business operating in Giresun in 2018-2021 with TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) and GRA (Grey Relational Analysis) methods to compare the results obtained and to investigate how the Covid-19 pandemic affects the financial performance of the business.According to TOPSIS, the company showed the best performance in 2018, and 2018 was followed by 2021, 2019, and 2020, respectively. According to the GRA method, the hotel business showed the best performance in 2021, and 2021 was followed by 2018, 2019, and 2020, respectively. When TOPSIS and GRA results are compared, it is seen that the rankings of the first two years in which the best performance is shown are different. Additionally, in 2020, when the worst performance was shown, the negative effects of the Covid-19 epidemic are seen.Keywords:

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