Examination on the Determination of Relative Efficiency Levels on Financial Performance of Marketing Costs of Companies Operating in the Textile Sector

Abstract

Sustaining forward procurement activities in the post-pandemic period when the global supply crisis is experienced; the financial returns of companies' marketing costs are important for decision makers, shareholders, investors, customers and the economic environment. The aim of the study is to examine the relative efficiency levels of marketing costs of companies operating in the manufacturing sector on their financial performance. The scope of the review; "Textile, apparel and leather" companies that are traded in the textile sector in Borsa Istanbul are included. The marketing data of the companies were obtained from the Public Disclosure Platform. There are 25 firms included in the sample. Among these companies, the data of 15 companies are missing.The data obtained cover the years 2020 and 2021. Firms with missing marketing data were not taken into consideration, and 10 firms with desired data were included in the analysis.Parameters taken as input; output parameters while personnel, travel and shipping costs; net sales are determined as operating profit and net profit for the period. As a result of the Data Envelopment Analysis, 4 companies showed full efficiency in 2020 and 2021. When the financial performances of the companies for the years 2020 and 2021 are compared, it is concluded that the performance of the three companies has decreased compared to the previous year.