Ana Metal Sektörü İşletmelerinde Finansal Etkinlik Ölçümü
Measurement of Financial Efficiency in Basic Metal Sector Firms

Summary/Abstract: This study aims to measure the financial efficiency of the basic metal sector firms traded on the BİST for the time period 2020-2022. In this paper, Data Envelopment Analysis method is used for financial efficiency measurement. Input oriented (CCR) and (BCC) models were used in data development analysis.. In the data envelopment analysis, financial ratios were used as input and output variables. The financial ratios were calculated using the financial statements of the firms announced on the Public Disclosure Platform. The results show that out of 12 firms, 9 are efficient in 2020, 10 in 2021 and 7 firms in 2022 in the CCR model, while in the BCC model, 12 firms are efficient in 2020, 11 in 2021 and 10 firms in 2022. According to the results of the data envelopment analysis, the average financial efficiency of the basic metal sector firms is 72.22% in the CCR model and 91.67% according to the BCC model. The results of the analysis show that almost all of the basic metal sector firms investigated are fully efficient.

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