Working Capital Management Efficiency of The Basis of Scale: Wood and Wood Products and Paper and Paper Products Sector
2024
Atilgan, Abdi | Akyuz, Ilker | Akyuz, Kadri Cemil | Ersen, Nadir
In this study, using the index method suggested by Bhattacharya (1997), it was tried to determine the working capital management activities of the enterprises operating in the wood and wood products and paper and paper products sector in Turkey on a scale basis by year. Moreover, performance, usage and effectiveness index values were compared on the basis of sector and scale. To achieve this aim, sector balance sheets and income statements for the years 2009-2022 of different (micro, small, medium and large) scale enterprises operating in the sectors within the scope of the study published by the Central Bank of the Republic of Turkey (CBRT) were used. As a result of the analysis, the average index values of micro-scale enterprises operating in the field of wood and wood products were lower than those of micro-scale enterprises operating in the field of paper and paper products, whereas the average index values of small, medium large-scale enterprises operating in the field of wood and wood products were higher than those ofsmall, medium large-scale enterprises operating in the field of paper and paper products. When compared on a scale basis, it was observed that the scale group with the highest performance and efficiency index values was largescale enterprises in the field of wood and wood products, while the scale group with the highest usage index value was observed to be micro-scale enterprises in the field of paper and paper products.
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