İŞLETME PERFORMANSININ ÖLÇÜLMESİNDE ORANLARIN ARAÇ OLARAK KULLANILMASI
USING THE RATIOS AS A TOOL IN MEASURING BUSINESS PERFORMANCE

Summary/Abstract: The importance of measuring performance in businesses has increased with globalization. During the global crisis periods, the performance comparisons of the companies have become more important due to the more negative effects experienced in the sectors where some businesses are involved. In today's world where digital opportunities are developing, it has become easier to compare businesses with different performance analyzes in a global competitive environment. In this study, the model of using ratios as a tool in measuring business performance is examined. In the financial analysis of businesses, rates are widely used and used as a tool. When evaluating the financial status and activity results of an enterprise, it is seen that the relationships between the items in the balance sheet and income statement are more meaningful. The rates of the business and the Dupont system are also used to measure performance. Ratios, apart from evaluating the past and financial status of an enterprise, make significant contributions to the financial manager and related parties in the evaluation of the financial and performance status in terms of planning and control.

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