COVİD-19 SALGINININ GIDA SEKTÖRÜ ÜZERİNDEKİ FİNANSAL PERFORMANS ETKİSİNİN ENTROPİ TABANLI VE PROMETHEE YÖNTEMİ İLE ANALİZİ: 2017-2020 DÖNEMİ
ANALYSIS OF THE FINANCIAL PERFORMANCE EFFECT OF THE COVID-19 OUTPUT ON THE FOOD INDUSTRY WITH ENTROPY-BASED AND PROMETHEE METHOD: 2017-2020 PERIOD

Summary/Abstract: In this study, the financial performance analyses of 17 companies operating in the food sector in the period 2017-2020, which were provided with information on the Public Disclosure Platform (PDP), were examined. In this context, 16 financial ratios consisting of liquidity, financial, asset-capital structure, activity and profitability ratios obtained from the financial statements were used. Financial performance analysis of firms was carried out using Entropy and PROMETHEE methods. The impact of the Covid-19 pandemic, which has affected many areas globally, on the financial performance of companies in the food sector has been investigated and it is aimed to evaluate the epidemic by comparing the previous periods with the year 2020, when it began. In this sense, weighting was calculated using the Entropy method, which is a Multi-Criteria Decision-Making (MCDM) technique, and financial performance analyses of the obtained weights for the period 2017-2020 were performed using PROMETHEE method, which is another MCDM technique. In the study, it was found that the financial performance of some food companies increased and the financial performance of some companies decreased compared to the previous period in 2020, when the impact of the Covid-19 pandemic began. In addition, according to the arithmetic average financial performance ranking for the period 2017-2020, while KRVGD company became the most successful food company, TETMT was found to be the company with the lowest financial performance value. Showing the ranking of the best financial performers in 2017, 2018, 2019 and 2020, respectively BANVT, PETUN, ULKER and KENT are the companies. It has been determined that TETMT, VANGD, VANGD and TETMT are the companies with the lowest financial performance ranking respectively in the given years.

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