BİST’te İşlem Gören Faktoring Şirketlerinin Mali Yapılarının Çok Ölçütlü Karar Verme Yöntemleri İle Değerlendirilmesi
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Tarih
2018
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info:eu-repo/semantics/openAccess
Özet
Ticaretin yurt içi ve yurt dışı finansmanında önemli bir rol oynayan faktoring şirketlerine duyulan ihtiyaç giderek artmaktadır. Faktoring hizmeti almak isteyen işletmeler için en uygun faktoring şirketini belirlemek, birçok faktörün dikkate alınması gereken çok ölçütlü karar verme (ÇÖKV) problemi olarak görülmektedir. Bu nedenle işletmelerin kendi finansman yapısına uygun faktoring şirketini seçmesi çok önemli hale gelmektedir. Bu çalışmada Borsa İstanbul'da (BİST) işlem gören 7 adet faktoring firması 2013-2016 yıllarındaki bilanço ve gelir tabloları dikkate alınarak mali açıdan değerlendirilmiştir. Veriler, Kamuya Aydınlatma Platformundan (KAP) elde edilmiştir. Ölçütler, literatür taraması sonucu belirlenmiştir. Şirketlerin değerlendirilmesinde ÇÖKV yöntemlerinden olan, Step-wise Weight Assessment Ratio Analysis (SWARA), Additive Ratio Assessment (ARAS), Multi-Objective Optimization on the basis of Ratio Analysis (MOORA) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) yöntemleri bütünleşik olarak kullanılmıştır. 2013-2016 yılları bütüncül olarak değerlendirildiğinde her üç yönteme göre ilk sırayı YKFKT ve GARFA, son sırayı ise SMRFT şirketinin aldığı görülmüştür
The need for factoring companies, which play an important role in domestic and foreign financing of trade, is increasing. Determining the most appropriate factoring company for businesses seeking factoring services is a multi-criteria decision-making (MCDM) problem where many factors must be taken into consideration. For this reason, it is very important for the enterprises to choose the factoring company which is best suited to their financing policy. In this study, 7 factoring companies traded in Istanbul Stock Exchange (BİST) were evaluated in terms their financial aspects taking into consideration the balance sheet and income tables of the years 2013-2016. The data was obtained from the Public Disclosure Platform (KAP). The criteria for the evaluation of the companies were determined as the result of literature review. Step-wise Weight Assessment Ratio Analysis (SWARA), Additive Ratio Assessment (ARAS), Multi- Objective Optimization on the basis of Ratio Analysis (MOORA) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) techniques, which are the three of MCDM methods, were used in an integrated way in the direction of rating the aforementioned companies. When the years of 2013 – 2016 were considered as integrated, it was observed that GARFRA is placed on the top while SMRFT is placed at the bottom according to both methods
The need for factoring companies, which play an important role in domestic and foreign financing of trade, is increasing. Determining the most appropriate factoring company for businesses seeking factoring services is a multi-criteria decision-making (MCDM) problem where many factors must be taken into consideration. For this reason, it is very important for the enterprises to choose the factoring company which is best suited to their financing policy. In this study, 7 factoring companies traded in Istanbul Stock Exchange (BİST) were evaluated in terms their financial aspects taking into consideration the balance sheet and income tables of the years 2013-2016. The data was obtained from the Public Disclosure Platform (KAP). The criteria for the evaluation of the companies were determined as the result of literature review. Step-wise Weight Assessment Ratio Analysis (SWARA), Additive Ratio Assessment (ARAS), Multi- Objective Optimization on the basis of Ratio Analysis (MOORA) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) techniques, which are the three of MCDM methods, were used in an integrated way in the direction of rating the aforementioned companies. When the years of 2013 – 2016 were considered as integrated, it was observed that GARFRA is placed on the top while SMRFT is placed at the bottom according to both methods
Açıklama
Anahtar Kelimeler
Davranış Bilimleri, İş, İşletme Finans, İktisat, Otelcilik, Konaklama, Spor ve Turizm, Hukuk, İşletme, Siyasi Bilimler, Kamu Yönetimi, Halkla İlişkiler, Kadın Araştırmaları
Kaynak
Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
WoS Q Değeri
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Cilt
25
Sayı
1
