Browsing by Author "Canakcioglu, Mustafa"

Now showing 1 - 9 of 9

Citation - WoS: 22
Citation - Scopus: 24
Analysis of efficiency and performance of global retail supply chains using integrated fuzzy SWARA and fuzzy EATWOS methods
(Springer, 2022) Gorcun, Omer Faruk; Zolfani, Sarfaraz Hashemkhani; Canakcioglu, Mustafa
The current paper aims to fill the two severe and significant gaps in the literature related to global retail chains. First, it presents the criteria set identified by performing comprehensive fieldwork together with experts highly experienced and have extensive knowledge of the retailing industry and a detailed literature review. Secondly, it proposes a robust, applicable, and powerful novel integrated MCDM framework dealing with many complicated uncertainties. As one of the significant practical and managerial implications, the current paper highlights the significance of sustainable retailing operations to better global retail chains. After the proposed model was implemented, a comprehensive sensitivity analysis was performed to test the validation of the model and its obtained results. According to the validation test results, A12 Walmart&ASDA has remained the best option for all scenarios. It has been observed that there are slight changes that did not change the overall results in the ranking performance of some decision alternatives. As a result, the analysis results prove that the proposed integrated fuzzy approach can be applied to solve highly complex decision-making problems encountered in various fields and the retailing industry.
Borsa İstanbul’daki Çimento İşletmelerinin Etkinlik ve Performanslarının Çok Kriterli Karar Verme Yöntemleri ile Analizi
(2020) Canakcioglu, Mustafa; Küçükönder, Hande
This study proposes an evaluation of financial performance and efficiency of cement companies operand in the stone and soil index placed in the production industry of the Istanbul Stock Exchange with a phased-out approach. While the financial performance is determined with the integrated model consisting of the Entropy and the OCRA (Operational Competitiveness RAting) methods in the first phase of the proposed model, in the second phase of the model, efficiencies of the companies have been aimed to compare with the Data Envelopment Analysis (DEA). For that purpose, data obtained from balance sheets and income statements, for 1999 and 2018, of companies, which placed in the index were used. according to the results of the research; it is seen that Mardin Cement Industry and Trade Co. is the company that has the highest performance. When the periodical effectiveness of these companies are evaluated, it is observed that their effectivity level of those sharply decreased in the year of 2009, also, in the year of 2004 the effectiveness of these companies have reached to the value of 100%. In addition to that, it is determined that the effectiveness of the companies such as Akçansa Cement, Mardin Cement and Nuh Cement are continuous.
Creating Digital Transformation Roadmaps for Independent Audit Firms: An Interval-Valued Q-Rung Orthopair Model
(Pergamon-Elsevier Science Ltd, 2026) Gorcun, Mer Mer Faruk; Simic, Vladimir; Sener, Sefer; Durmus, Cem Niyazi; Canakcioglu, Mustafa
The primary objective of this study is to develop a structured digital transformation strategy roadmap that independent audit firms can utilize to manage digital transformation processes effectively. Digital transformation extends beyond integrating Industry 4.0 and advanced technologies into business operations. It necessitates restructuring business models, decision-making frameworks, and stakeholder communication mechanisms. Its implications are critical across all industries. In independent auditing, ensuring data accuracy, enhancing audit process transparency, and meeting speed and quality requirements are becoming increasingly vital. Digital transformation addresses these needs and provides independent audit firms with a sustainable competitive advantage. A review of the existing literature reveals a significant research gap in the identification and prioritization of digital transformation strategies, as well as a lack of comprehensive theoretical studies examining the digital transformation practices of enterprises. This study proposes an integrated decision-making model to address these research and theoretical shortcomings. According to the study results, "providing in-depth analysis with big data analytics and artificial intelligence solutions" is the most essential strategy for managing digital transformation processes. Regarding the applicability of this strategy, "agility" is defined as the most critical and practical criterion. Robustness checks confirm the model's validity and consistency.
DEMATEL ve MOORA Bütünleşik Yaklaşımı ile BIST Metal Eşya, Makine Endeks’indeki İşletmelerin Finansal Performanslarının Değerlendirilmesi
(2019) Canakcioglu, Mustafa
Amaç – Bu çalışmada, Borsa İstanbul (BIST)’da işlem gören Metal Eşya, Makina Endeksi’ndeki 28 işletmenin finansal performanslarının analiz edilmesi ve sonuçların karşılaştırılması amaçlanmıştır.Yöntem – İlgili firmaların performanslarının analizi için Çok Kriterli Karar Verme (ÇKKV) yöntemlerinden DEMATEL (The Decision Making Trial and Evaluation Laboratory) ve MOORA (Multi-Objective Optimization on the basis of Ratio Analysis) yöntemleri yardımıyla hibrid bir model uygulanmıştır.Bulgular – Endeksdeki İşletmelerin 2016-2018 yıllarını kapsayan 3 yıllık döneme ait likidite, faaliyet etkinliği, mali yapı ve kârlılık oranlarından oluşan on dört seçim kriteri belirlenmiş ve çalışmanın kapsamında seçilen uzmanlara 1 - 4 ölçeği çercevesinde anket yöneltilmiştir. Elde edilen cevaplar dikkate alınarak seçim kriterlerinin ağırlık değerleri DEMATEL yöntemi perspektifinde hesaplanmıştır. Uygulama kapsamındaki işletmelerin performansları ise MOORA yöntemiyle değerlendirilmiş ve firmalar her yılın performans değerlerine göre sıralandırılmıştır. Çalışmada son olarak Borda metodu kullanılarak firmaların performansı, tüm yıllara göre yeniden sıralandırılmıştır.Tartışma – İşletmelerin performanslarının değerlendirilmesi hem kendileri hem de sektördeki rakiplerinin durumunu görmeleri açısından önemlidir. Son yıllarda Borsa İstanbul’da faaliyet gösteren işletmelerin bağlı oldukları sektörler veya endeksler bazında yapılan çeşitli çalışmalar, hem bu işletmelere hem de bu işletmelerle ilgilenen paydaşlara değerli bilgiler ve yorumlar sunmaktadır. Çalışmada seçilen dönemler, kullanılan muhasebe oranları ve hibrid modele göre Metal Eşya, Makina Endeksi’ndeki 28 işletmenin performans analizi sonucunda, 3 yılın ortalaması olarak EMİNİŞ Ambalaj Sanayi ve Ticaret A.Ş. en iyi şirket olmuştur.
Citation - WoS: 15
Citation - Scopus: 18
Efficiency Analysis Technique With Input and Output Satisficing Approach Based on Type-2 Neutrosophic Fuzzy Sets: a Case Study of Container Shipping Companies
(Pergamon-Elsevier Science Ltd, 2023) Zolfani, Sarfaraz Hashemkhani; Gorcun, Omer Faruk; Canakcioglu, Mustafa; Tirkolaee, Erfan Babaee; Faruk Görçün, Ömer
This work tries to discuss and evaluate the advantages and superiorities of the extended Efficiency Analysis Technique with Input and Output Satisficing (EATWIOS) method based on Type-2 Neutrosophic Fuzzy Numbers (T2NFNs). The suggested model is maximally stable and robust by considering sensitivity analysis results which demonstrates a new performance analysis approach based on T2NFN sets. The proposed model deals with the input and output criteria and considers existing uncertainties arising from insufficient information and the dy-namic structure of the industries. The model's basic algorithm has a unique structure compared to the previous performance analysis technique, and it does not require applying additional weighting techniques to identify the criteria weights. To the best of our knowledge, the extended version of the EATWIOS technique based on the T2NFN set is presented for the first time. The developed model provides reasonable and logical results to practitioners because it deals with satisfactory outputs instead of optimal outputs. This model is an immensely strengthened version of the EATWIOS technique, as the T2NFN sets treat predictable and unpredictable un-certainties. The suggested T2NFN-EATWIOS is then applied to a real-world assessment problem in the container shipping industry. The obtained results are pretty reasonable and logical. Moreover, the results of a compre-hensive sensitivity analysis with three stages approve the robustness of the suggested model.
Evaluation of Financial Performance of Firms in the Sector of Chemical, Petroleum, Rubber and Plastics Products That Operand in the Istanbul Stock Market in the Frame of Hybrid Mcdm Approach
(2019) Canakcioglu, Mustafa
In this study, a comparative financial performance analysis of chemical, petroleum, rubber, and plastics companies that operand in the Stock Market of Istanbul (BIST) has been made by using the ratio analysis technique. Ten financial ratios, which obtained from financial statements of thirty firms have been used as selection criteria. Obtained data has been evaluated by using the Entropy and Grey Relational Analysis (GRA) methods, which are multi-criteria decision-making methodologies (MCDM). Weights of determined selection criteria have been calculated using the Entropy technique. Afterward, relative importance values of decision options have been computed and have been ranked according to their financial performance values of each year by using the GRA method. Finally, firms have been re-ranked using the Borda method by all years.
Citation - WoS: 22
Citation - Scopus: 19
Evaluation of Public Transportation Systems for Sustainable Cities Using an Integrated Fuzzy Multi-Criteria Group Decision-Making Model
(Springer, 2023) Canakcioglu, Mustafa; Kundu, Pradip; Kucukonder, Hande; Gorcun, Omer Faruk; Garg, Chandra Prakash
In this era of increasing demand for mobility and rapid urban growth, there is a pressing need for a public transit system that is safe, fast, reliable, well-connected, and sustainable. Furthermore, it is essential to reduce the external costs associated with urban transportation, including environmental pollution, noise, congestion, and accidents, to foster sustainable cities. Choosing the right urban transportation system can meet this goal, but it is not an accessible business for decision-makers in the face of several conflicting criteria and ambiguities in the evaluation process. To cope with this, the current paper suggests a multi-criteria group decision-making (MCGDM) framework consisting of fuzzy BWM (Best-Worst method) and fuzzy MAIRCIA (Multi-Attribute Ideal-Real Comparative Analysis) techniques. This extended MCGDM approach has been applied to evaluate six urban transport systems, namely, Trams, Light Rail Trams, Metro (Subway), Bus Rapid Transport, Commuter Trains, and Public Buses based on 11 selection criteria which we have determined after consultation with highly experienced professionals. The fuzzy BWM technique is employed to identify the weights of the criteria. The fuzzy MAIRCA technique is utilized for ranking the alternatives using the calculated weights of the criteria. The proposed approach's validation has been examined with an extensive robustness check. The study is conducted from a general perspective, i.e., not restricted to a particular city. However, with the identified selection criteria, the proposed decision-making procedure can be repeated for a specific city considering any specific requirements, constraints, or limitations of that city.
Citation - WoS: 22
Citation - Scopus: 19
Evaluation of Public Transportation Systems for Sustainable Cities Using an Integrated Fuzzy Multi-Criteria Group Decision-Making Model
(Springer, 2023) Kundu, Pradip; Gorcun, Omer Faruk; Garg, Chandra Prakash; Kucukonder, Hande; Canakcioglu, Mustafa
In this era of increasing demand for mobility and rapid urban growth, there is a pressing need for a public transit system that is safe, fast, reliable, well-connected, and sustainable. Furthermore, it is essential to reduce the external costs associated with urban transportation, including environmental pollution, noise, congestion, and accidents, to foster sustainable cities. Choosing the right urban transportation system can meet this goal, but it is not an accessible business for decision-makers in the face of several conflicting criteria and ambiguities in the evaluation process. To cope with this, the current paper suggests a multi-criteria group decision-making (MCGDM) framework consisting of fuzzy BWM (Best-Worst method) and fuzzy MAIRCIA (Multi-Attribute Ideal-Real Comparative Analysis) techniques. This extended MCGDM approach has been applied to evaluate six urban transport systems, namely, Trams, Light Rail Trams, Metro (Subway), Bus Rapid Transport, Commuter Trains, and Public Buses based on 11 selection criteria which we have determined after consultation with highly experienced professionals. The fuzzy BWM technique is employed to identify the weights of the criteria. The fuzzy MAIRCA technique is utilized for ranking the alternatives using the calculated weights of the criteria. The proposed approach's validation has been examined with an extensive robustness check. The study is conducted from a general perspective, i.e., not restricted to a particular city. However, with the identified selection criteria, the proposed decision-making procedure can be repeated for a specific city considering any specific requirements, constraints, or limitations of that city.
Geçmişten Günümüze Türkiye’deki Muhsebe Sistemleri
(2018) Canakcioglu, Mustafa
Muhasebenin ilk nerede, ne zaman, ne şekilde ortaya çıktığı tam vekesin olarak bilinmemekle beraber muhasebe ile ilgili ilk yazılı belgelereM.Ö.5000 yıllarında Sümerliler ’de, M.Ö.4000 yıllarında İbraniler ’de,rastlamak mümkündür. Bilinen ve günümüzde de kullanılan çift taraflıkayıt sistemi Toskana’lı din adamı ve matematik bilgini Luca Paciolitarafından geliştirilmiştir. Tarih içerisinde kullanılan ve ömrünütamamlayan muhasebe kayıt yöntemlerinden birisi de Anadolu da birmuhasebe kayıt kültürü olan Merdiven Yönetimi’dir. Bu yöntemi, önceAbbasiler sonra da Selçuklu ve Osmanlıların kullanmıştır. Osmanlıda 19.yüzyılda Tazminat Fermanıyla başlayan modernleşme hareketiyle birlikteçağın gerisinde kalan “Merdiven yöntemi”, II. Abdülhamit dönemindekaldırılmıştır. 1879 yılından itibaren Fransızların da etkisiyle Osmanlıİmparatorluğunda “Çift Taraflı Kayıt” sistemi kullanılmaya başlanmıştır.1923 yılında kurulan Türkiye Cumhuriyeti ile ekonomikkalkınmanın sürecinde başlayan sanayileşme hareketi muhasebesistemlerine duyulan ihtiyacı daha da önemli hale getirmiştir. Almanişletme profesörü Ewald Sachsenberg’in, hazırladığı hesap planı vemaliyet sistemi önce Sümerbank daha sonra da kurulan tüm devletişletmelerinde kullanılmıştır. Bu hesap planı zaman içinde gelişenmuhasebe işlemlerine uyarlanarak 1992 yılında Tek Düzen MuhasebeSistemi olarak Türkiye’de bilanço esasına dayalı tüm işletmeler açısındanzorunlu hale getirilmiştir.ÇalışmamızdaOsmanlıİmparatorluğu’ndaveTürkiyeCumhuriyeti’nde kullanılan muhasebe sistemleri ve bu sistemleringelişmeleri geçmişten günümüze tarihi bir süreç içerisinde ele alınmıştır.Ayrıca, çalışmamamızda küreselleşmeyle birlikte başlayan uluslararasıfinansal raporlama standartlarının (UFRS) Türkiye’deki gelişimi de anlatılmıştır. Son olarak 2018 tarihinden itibaren uygulanmakta olanBüyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı’nın,(BOBİ FRS) UFRS ile karşılaştırılması yapılarak işletmelerin, bu sistemleriçerisindeki konumuna değinilmiştir.