İşletmelerin COVID-19 pandemisi sürecindeki finansal performanslarının Entropi ve MAIRCA yöntemleri ile değerlendirilmesi: BIST gıda, içecek endeksi örneği

COVID-19 pandemisinin beraberinde getirdigi kisitlamalar sebebiyle temel ihtiyaclara olan ilginin arttigi, bu sebeple de ozellikle gida isletmelerinin performans acisindan etkilendigi dusunulmektedir. Bu calismada Borsa Istanbul Gida, Icecek (XGIDA) endeksinde bulunan isletmelerin pandemi donemindeki finansal acidan performanslari degerlendirilmistir. Literaturde pandemi surecinde gida isletmelerinde henuz performans analizine yonelik calismalarin bulunmamasi sebebiyle ilgili endeksin tercih edilmesinin onemli oldugu dusunulmektedir. Calismada kriter agirliklandirma hesaplayan Entropi ve alternatiflerin performansin siralayan MAIRCA yontemleri kullanilmistir. Entropi yontemine gore en onemli kriterin Nakit Oran, en az onemli olan kriterin Aktif Kârlilik Orani oldugu tespit edilmistir. MAIRCA yontemine gore en iyi performans gosteren isletmenin G7 (FRIGO), en kotu performans gosteren isletmenin ise G19 (TKURU) oldugu tespit edilmistir.Alternate abstract: It is thought that due to the restrictions brought about by the COVID-19 pandemic, interest in basic needs has increased, and therefore, significantly, food businesses are affected by performance. In this study, the financial performances of the businesses registered in the Borsa Istanbul Food, Beverage (XGIDA) index were evaluated during the pandemic period. It is thought that it is essential to choose the relevant index since there are no studies for performance analysis in food businesses during the literature's pandemic process. The entropy that calculates criterion weighting and MAIRCA methods that rank the performance of alternatives were used in the study. According to the entropy method, it has been determined that the most crucial criterion is the Cash Ratio, and the least important one is the Asset Profitability Ratio. According to the MAIRCA method, it was determined that the best performing business was G7 (FRIGO), and the worst-performing business was G19 (TKURU).