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Performance Evaluation of Sub-manufacturing Sectors Using TOPSIS and ELECTRE Methods

Performance analysis is defined as a process of collecting, analyzing and reporting data systematically and regularly for a business to monitor its sources it has used, products and services it has produced, and the results it gained. For operators, it means quantitative expression of actions which are performed by a business or maintained in a program. In this study, financial performances of manufacture sectors are analyzed by the methods of TOPSIS and ELECTRE using current ratio, cash ratio, total debt / total assets, inventory turnover rate, equity turnover rate, net profit / equity, operating ?ncome /net sales, net profit / sales and cost of good sold / net sales criteria. The findings suggest that coal and refined petroleum product manufacturing industry is in the first place in both methods.



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Keywords: Manufacture Sectors, Financial Performance, Topsis, Electre

ISSN: 1308-5549

EISSN: 2147-4206


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