Logistics Costs and Its Effect on Firm Performance: An Application in Borsa Istanbul Food Sector

Abstract

The aim of this study is to investigate the effect of logistics costs on the financial performance of companies. In line with this purpose, 12 companies operating in the Borsa Istanbul food sector were included in the scope of the research. DEA and MOORA methods were used together in the study. In the DEA method, export and customs expenses, which are within the scope of logistics costs, were used as input variables, and net sales, operating profit / loss and period profit / loss items, which were evaluated as performance indicators of companies, were used as output variables. In the use of the MOORA method, all variables were evaluated as a whole. As a result of the study, 8 companies worked fully effectively as of 2020 and 2021, while 4 companies could not reach the full efficiency level. Again, as a result of the study, it was determined that the results of the DEA method and the MOORA method were parallel to each other, the performance rating of the companies that were effective was high, but the companies that could not work at the full efficiency level were behind in the performance score ranking.