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KAGIT VE AMBALAJ SANAYi j$LETMELERiNDE ENTELEKTUEL SERMAYENiN FiNANSAL PERFORMANSA ETKiSi

IMPACT OF FINANCIAL PERFORMANCE OF INTELLECTUAL CAPITAL IN PAPER AND PACKAGING INDUSTRY BUSINESS

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Abstract (2. Language): 
The purpose of this study, they have the intellectual capital of the business, financial performance is to investigate the effect. Paper and pac- kaging manufacturing on the activities of the businesses within Borsa Istanbul that according to they have the intellectual capital, market value Jj / book value method, the economic value added method and calculated intangible value method were calculated. In addition, these businesses " the financial performance calculated; current ratio, acid test ratio, cash ratio, total liabilities ratio, short-term liabilities ratio, liabilities-equity ratio, gross profit ratio, net profit ratio (NPR), return on assets (ROA), return on equity(ROE), these businesses that have intellectual capital effects on the financial performance was studied.
Abstract (Original Language): 
Bu calismamn amaci; isletmelerin sahip olduklari entelektuel sermayeleri-nin, finansal performanslarina etkisini arastirmaktir. Bu kapsamda, Borsa istanbul bunyesinde, kagit ve ambalaj imalati uzerine faaliyet gosteren i§-letmelerin sahip olduklari entelektuel sermayeleri; piyasa degeri/ defter degeri yontemi, ekonomik katma deger yontemi ve hesaplanmis maddi olmayan deger yontemlerine gore hesaplanmistir. Ayrica isletmelerin finansal performanslari; cari oran, asit test oram, nakit oram, toplam yii-kumluluk oram, kisa vadeli yiikumluluk oram, yukumluluk oz kaynak orani, brut kar oram, net kar oram, toplam varhklar karhhk oram, oz kaynak karh-hk oram hesaplanarak; soz konusu isletmelerin sahip olduklari entelektuel sermayelerinin finansal performanslarina etkileri incelenmistir.
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