MEASURİNG OF FİNANCİAL PERFORMANCE OF THE RETAIL SECTOR BY ENTROPY BASED COPRAS METHOD: THE CARREFOURSA CASE Cover Image

PERAKENDE SEKTÖRÜNDE ENTROPİ TEMELLİ COPRAS YÖNTEMİ İLE FİNANSAL BAŞARI ÖLÇÜMÜ: CARREFOURSA ÖRNEĞİ
MEASURİNG OF FİNANCİAL PERFORMANCE OF THE RETAIL SECTOR BY ENTROPY BASED COPRAS METHOD: THE CARREFOURSA CASE

Author(s): Ahmet Öztel, Elif Şenkal
Subject(s): Business Economy / Management
Published by: Bartın Üniversitesi, Sosyal Bilimler Enstitüsü
Keywords: Retail Industry; Financial Performance Measurement; Entropy; COPRAS;

Summary/Abstract: In this study, the financial performance of the Carrefoursa which supermarket chain in Turkey was examined for the 2014-2018 period. While using 12 financial ratios as the evaluation criteria, the importance level of the ratios was obtained by the Entropy weighting method and the ranking was determined by the COPRAS method. Return on equity was the highest financial rate, while the equity turnover rate was the lowest. As a result of the analysis, 2015 was the most successful year, while 2017 was the most unsuccessful year. It was observed that the biggest effect on financial failure was the excessive decrease in the return on equity. This was caused by a decrease in the net profit. Naturally, it can be said that it is the result of the deterioration in the economic indicators observed after the military coup attempt in 2016. Especially in 2016, reduce in GDP (Gross Domestic Product) and the decrease in consumption expenditures prepared the failure in 2017.

  • Issue Year: 5/2020
  • Issue No: 1
  • Page Range: 8-24
  • Page Count: 17
  • Language: Turkish