Gıda Ürünleri İmalatı Sektörünün Finansal Performansının TOPSİS Yöntemiyle İncelenmesi
Investigation of the Financial Performance of the Food Products Manufacturing Sector by TOPSIS Method

Summary/Abstract: Purpose – In this study, it is aimed to examine the financial performances of companies operating in the food products manufacturing sector by using the Central Bank of the Republic of Turkey (CBRT) Sector Balance Sheets for the years 2011-2021. Design/methodology/approach – In this context, the financial performance ratios obtained from the sector balance sheets published by the Central Bank of the Republic of Turkey were analyzed with the TOPSIS method. Findings – As a result of the study, it was determined that the best year in terms of financial performance of the food products manufacturing sector was 2019, and the worst year was 2013. Discussion – According to the “Food and Beverage Sector 2019 Report” published by the Ministry of Industry and Technology and “Gross Domestic Product (GDP) data for 2019 announced by the Turkish Statistical Institute (TUIK)”, the increase in direct investments in the food sector in 2019 led to a large share of GDP expenditures. It can be stated that 2019 was the highest year in terms of financial performance for the food manufacturing sector due to reasons such as the increase in food product expenditures and the increase in the export figures of the food sector in 2019.

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