MOBİLYA İMALATI SEKTÖRÜNÜN FİNANSAL PERFORMANSININ ORAN ANALİZİ VE TOPSİS YÖNTEMİYLE DEĞERLENDİRİLMESİ

Abstract

The furniture manufacturing sector, where the furniture used by people in their homes and workplaces are produced, is indicated as one of the important sectors of the industry. The sector's ability to survive and increase its competitive power depends on its financial performance. For this reason, accurate and comprehensible analysis of financial tables in businesses and sectors is important for businesses to have a strong economic structure. In this context, this study aimed to evaluate by analyzing the financial performance of the furniture manufacturing sector in Turkey. In line with this aim, the related data belong to the companies operating in the furniture manufacturing sector, between the years 2009 - 2019 were obtained from the Central Bank of the Republic of Turkey (CBRT) Sector Balance Sheets. The analysis of these data was carried out by ratio analysis and Topsis method. Based on the results of the analysis, it was determined that the furniture manufacturing sector has sufficient ready values to fulfill its short - term liabilities to use while financing its assets, and the sector made a low profit in all years within the scope of the study. The year with the best performance in the sector was determined as 2019, and the year with the lowest level in 2016.