CENGER, Hatice Muğla Üniversitesi - Datça Kazım Yılmaz MYO - Muhasebe Programı, Turkey

İMKB’DE İŞLEM GÖREN ÇİMENTO ŞİRKETLERİNİN PERFORMANSLARININ ÖLÇÜLMESİNDE VERİ ZARFLAMA ANALİZİ YAKLAŞIMI

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The fundamental economic goals of the business enterprises, except with social objective ones,, is making profit from their activities, developing, providing continuity and to increase market value. Business enterprises need some performance measurement systems for adapting themselves to increasing competition and changing environmental conditions, taking right results with the right data by making accurate strategies and deciding the stage of the targets which is constructed according to their goals in the application. Because of the changes in the fields of information systems, technology, production management and management systems, necessities for checking over the performance criteria for the business enterprises occured nowadays. Financial performance measurement systems which were used mostly before become insufficient for specifying the performance criteria fortoday. In this study, the performance of the cement sector listed in İstanbul Stock Exchange (IMKB) is evaluated in terms of effectiveness and efficiency by the Data Envelopment Analysis (DEA) method.

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Performance measurement , Efficiency , Data Envelopment Analysis , Cement Industry.

Journal Of Economics and Administrative Sciences, Ataturk University

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