The use of data analytics in performance analysis as a management accounting implementation: An analysis of listed companies

This thesis is a study carried out to contribute to the practice of producing solutions for both performance management and productivity increase in manufacturing companies listed on the Stock Exchange. The general financial data of publicly traded companies listed on the stock exchange were obtained from the Public Disclosure Platform and analyzed. Our exchange, which cooperates with the world stock markets, is also affected by the main and sub-sectors of existing local companies, global sectors and economic events. Depending on the 5 sub-sectors selected from the manufacturing industry, the general financial data of 50 enterprises were examined and analysis techniques suitable for the data set were selected. Performance analysis, which is one of the tools of management accounting and strategic management, was explained as necessary in order to solve the problems of the study. Data analytics and techniques were applied to manufacturing enterprises and it was examined whether they used their resources effectively. The effects of the efficiency measures obtained as a result of the analyzes on their performance were measured. Thus, it was aimed to create a unique model in which solution proposals were produced for productivity increases. In order to contribute to the performance of the manufacturing companies, the data envelopment analysis method was applied for the top management to make effective decisions. In addition, the findings obtained from the graphs and tables created with the help of mathematical models were presented as suggestions, and efforts were made to make efficiency more effective. Among the sub-sectors included in the research, it is seen that the productivity levels of the stone and soil-based sector and the textile sector can be improved in a shorter time compared to the food, chemistry and basic metal sub-sectors. In 2015, 2016 and 2017, it was observed that there were no significant differences in the productivity values of production enterprises on a sectoral basis, and they were close to each other. It has been observed that there is a significant difference between the sectors in the productivity scores in 2018 and 2019. In this scientific study, it was observed that an adequate level of productivity measurement could not be determined in the manufacturing sector. The study was completed with the phase of producing solutions by presenting potential improvement suggestions to the sectors through graphics and tables created with the analysis techniques applied.