İnsan Sermayesi Etkinliğinin Veri Zarflama Analizi ile Ölçülmesi: Bist Metal Ana Endeks İşletmeleri Üzerine Bir Araştırma
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2022-09-21
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info:eu-repo/semantics/openAccess
Özet
Bugün yaşan şey, maddi kaynaklardan bilgiye büyük bir geçiştir. Küreselleşme olgusu ve ?teknolojik gelişmeler sonucunda ekonomik ve toplumsal hayatın her alanını kapsayan bu ?dönüşümle birlikte, insan sermayesi stratejik önem kazanmış ve işletmelerin yatırım yaptığı en ?önemli alanlardan biri haline gelmiştir. İnsan sermayesini etkin yöneten işletmeler yüksek ?verimlilik ve finansal performans, yaratıcı ve yenilikçi fikirler ortaya koyarak rakiplerinin ?önüne geçebilmektedirler. Bu bağlamda, işletmelerde insan sermayesi etkinliği önem arz eden ?bir konu olarak karşımıza çıkmaktadır.? Bu çalışmada, BİST Metal Ana Endeksinde kayıtlı işletmelerin insan sermayesi etkinliklerinin ?Veri Zarflama Analizi yöntemi ile ölçülmesi hedeflenmiştir. Çalışma kapsamına alınan 14 ?işletmenin 2016-2020 dönemini kapsayan 5 yıllık verileri kullanılmıştır. Çalışmanın birinci ?bölümünde işletmelerde insan sermayesi ve etkinlik konularına değinilmiştir. İkinci bölümde, ?ana metal sanayi ile ilgili konular ele alınmıştır. Çalışmanın uygulama bölümünde literatür ?araştırması sonucunda insan sermayesi ile ilişkilendirilen üç girdi (çalışan sayısı, personel ?giderleri ve aktif toplamı) ve iki çıktı (net satışlar ve vergi öncesi kar) değişkeni tespit ?edilmiştir. Daha sonra, girdi odaklı Veri Zarflama Analizi yöntemi (CCR ve BCC modeli) ?uygulanması sonucunda elde edilen bulgulara yer verilmiştir. Analiz sonuçları, çalışmaya dahil ?edilen işletmelerin 2016-2019 yılları arasında insan sermayelerini etkin bir şekilde ?yönettiklerini, ancak, pandemi yılı olan 2020 yılı etkinlik değerlerinde bir düşüş yaşandığını ?ortaya koymuştur. ? ?
What is experiencing today is a massive shift from material sources to knowledge. As a result ?of globalization and technological developments, this transformation has covered all areas of ?economic and social life; consequently, human capital has gained strategic importance and has ?become one of the most important areas in which businesses invest. Businesses that manage ?human capital efficiently can get ahead of their competitors by putting forward high ?productivity and financial performance, creative and innovative ideas. In this context, human ?capital efficiency in businesses emerges as an important issue.? In this study, it is aimed to measure the human capital efficiency of the companies registered ?in BIST Metal Main Index by Data Envelopment Analysis method. The 5-year data covering ?the 2016-2020 period of 14 companies included in the study were used. In the first part of the ?study, human capital and efficiency issues in enterprises were mentioned. In the second part, ?issues related to the basic metal industry were discussed. In the application part of the study, ?three inputs (number of employees, personnel expenses and total assets) and two outputs (net ?sales and profit before tax) variables associated with human capital were determined as a ?result of literature research. Then, the findings obtained as a result of applying input-oriented ?Data Envelopment Analysis method (CCR and BCC model) were summarized. The results of ?the analysis revealed that the companies included in the study managed their human capital ?efficiently between 2016-2019, but there was a decrease in their efficiency values in 2020, ?which was the year of the pandemic.?"
What is experiencing today is a massive shift from material sources to knowledge. As a result ?of globalization and technological developments, this transformation has covered all areas of ?economic and social life; consequently, human capital has gained strategic importance and has ?become one of the most important areas in which businesses invest. Businesses that manage ?human capital efficiently can get ahead of their competitors by putting forward high ?productivity and financial performance, creative and innovative ideas. In this context, human ?capital efficiency in businesses emerges as an important issue.? In this study, it is aimed to measure the human capital efficiency of the companies registered ?in BIST Metal Main Index by Data Envelopment Analysis method. The 5-year data covering ?the 2016-2020 period of 14 companies included in the study were used. In the first part of the ?study, human capital and efficiency issues in enterprises were mentioned. In the second part, ?issues related to the basic metal industry were discussed. In the application part of the study, ?three inputs (number of employees, personnel expenses and total assets) and two outputs (net ?sales and profit before tax) variables associated with human capital were determined as a ?result of literature research. Then, the findings obtained as a result of applying input-oriented ?Data Envelopment Analysis method (CCR and BCC model) were summarized. The results of ?the analysis revealed that the companies included in the study managed their human capital ?efficiently between 2016-2019, but there was a decrease in their efficiency values in 2020, ?which was the year of the pandemic.?"
Açıklama
Anahtar Kelimeler
İnsan Sermayesi, Veri Zarflama Analizi, Ana Metal Sektörü, Borsa İstanbul, Etkinlik, Human Capital, Data Envelopment Analysis, Basic Metal Sector, Borsa İstanbul, Efficiency ?
