Academic Review of Humanities and Social Sciences

Yazarlar: İ̇sa DEMİRKOL, İ̇mdat KÖKSAL, Ali ÇİÇEK

Konular:İşletme

Anahtar Kelimeler:Data Envelopment Analisys,Turkish Sugar Co.,Production and Financial Management

Özet: In this study, the efficiency analysis of the production and cash management processes was performed by using the data of the 15 factories of Türk Şeker A.Ş. In the study, three inputs (Processed beet, Labor, Fuel) representing the production processes of each year were taken into consideration and three output (Sugar amount, Molasses amount and other products total) were taken into consideration. In addition, in order to investigate the cash management efficiency, two inputs (total of bees and other activities paid for beet) and two outputs (total income from products and profit-loss at year-end) were used. OSDEA and SPSS 25 package programs were used for efficiency level measurement and statistical tests, respectively. When the analysis results of the study were examined, it was observed that the results were generally reported as close to efficiency. In 2006 and 2015, there were 0.93, 0.96 in 2005, 0.97 in 2007-2008 and 2014, and 0.98 and above in other years. According to the cash management, efficiency analysis showed that in general, inefficiency was observed outside 2001-2003 and 2006. These values indicate that financial activity is gradually deteriorating. Furthermore, it was found that there is a significant difference between efficiency scores according to production management and cash management.

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