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An empirilcal-the case of comparison of company's place in computer sector with value based performance analysis model

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2018
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Advisor: Prof. Dr. Orhan Elmacı

Abstract (EN)

World wide economic developments force businesses to work in more complex and competitive business environments. The most important way to overcome this challenge is through the creation of sustainable added value. Businesses can only provide superior value with added value. In this context, value-based performance measurement methods are at the forefront. EKD is the most widely accepted performance measurement method because it is both easy to implement and clear and understandable. In this study, it is aimed to show how the business activities contribute to the value of the business as a result of the integration of the EKD method with the TOPSİS method by considering the information sector traded in the Borsa İstanbul (BİST), which tends to create the most added value. As a result of EKD values reached in practice, TOPSİS method is applied from performance measurement techniques to order EKD values.It has been tried to measure the net operating profit after tax (VSNFK), the basic steps of EKD, and the contribution of the invested capital and weighted average capital cost (AOSM) to achieve EKD value. EKD value is formed in the result of the study made; it was observed that the post-tax net operating profit and the invested capital had a positive relationship with the EKD value and weighted average capital cost has a negative relation. Although it is believed that the invested capital is positive in general, it is important to provide returns. The results were interpreted in the direction of the findings, suggestions and criticisms were made and important findings were obtained in terms of proper financial management and performance Evaluation. Keywords: Value Based Performance Measurement, Economic Value Added, TOPSİS, BİST Technology Companies.

Author

Dilek Çakır

How to Cite

Dilek Çakır (Master Thesis). An empirilcal-the case of comparison of company's place in computer sector with value based performance analysis model, 2018, Kütahya Dumlupınar University.

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