دانلود مقاله ISI انگلیسی شماره 80668
ترجمه فارسی عنوان مقاله

استفاده از تصمیم گیری فازی چندمعیاره روش های برای ارزیابی عملکرد مالی صنایع تولیدی ترکیه

عنوان انگلیسی
Application of fuzzy multi-criteria decision making methods for financial performance evaluation of Turkish manufacturing industries
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
80668 2012 15 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Expert Systems with Applications, Volume 39, Issue 1, January 2012, Pages 350–364

ترجمه کلمات کلیدی
سنجش عملکرد؛ نسبت های مالی؛ مجموعه های فازی؛
کلمات کلیدی انگلیسی
Performance evaluation; Financial ratios; Fuzzy sets; MCDM; FAHP; TOPSIS; VIKOR
پیش نمایش مقاله
پیش نمایش مقاله  استفاده از تصمیم گیری فازی چندمعیاره روش های برای ارزیابی عملکرد مالی صنایع تولیدی ترکیه

چکیده انگلیسی

For manufacturing industries, financial performance evaluation is very important in a highly competitive environment. Therefore, an accurate and appropriate performance evaluation is critical. As financial performance indicators reflect the competitiveness of a company, they must be carefully identified in the evaluation process. Generally, traditional accounting-based financial performance (AFP) measures are used for performance evaluation. However, these measures are not sufficient for performance evaluation solely in the modern industry time. So, value-based financial performance (VFP) measures have recently been introduced to express the company value. In this paper, we propose a new financial performance evaluation approach to rank the companies of each sector in the Turkish manufacturing industry. For this purpose, a hierarchical financial performance evaluation model is structured based on the AFP and VFP main-criteria and their sub-criteria. We use fuzzy analytic hierarchy process (FAHP) to determine the weights of the criteria. The companies are ranked according to their own manufacturing sector by using TOPSIS and VIKOR comparatively. The results show that the obtained ranks of the companies by these methods are almost same with respect to their own sectors.