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Growing Science » Accounting » Supermarket performance measurement using hybrid multi-criteria decision-making methods

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Accounting

ISSN 2369-7407 (Online) - ISSN 2369-7393 (Print)
Quarterly Publication
Volume 12 Issue 1 pp. 1-8 , 2026

Supermarket performance measurement using hybrid multi-criteria decision-making methods Pages 1-8 Right click to download the paper Download PDF

Authors: İzzettin Hakan Karaçizmeli, Fatma Mina Mızrakçı

DOI: 10.5267/j.ac.2025.9.002

Keywords: Multi-criteria decision-making, Supermarket, Performance measurement, Financial performance

Abstract: The supermarket sector is one of the most important components of the retail industry. Rapidly growing chain supermarkets stand out in this sector. This study introduces a hybrid method to assess the performance of stores within a supermarket chain. In the study, stores are compared over a five-year period using various criteria. These criteria include financial metrics such as rent cost, employee cost, energy cost, waste cost, supply cost, and sales revenue, as well as store size. Initially, the presence of differences between supermarkets based on these criteria was investigated. According to the criterion-based analysis, it is not easy to make a decision about the overall performance of supermarkets. Therefore, conducting the analysis using multi-criteria decision-making methods provides more meaningful results. In the proposed hybrid method, the criteria are first weighted using the entropy method to determine their importance levels. It was determined that the most important criterion is rent cost. The performance was then calculated using the VIKOR, MOORA, and ARAS methods. As a result of the analysis, the same store showed the best performance in all three methods.

How to cite this paper
Karaçizmeli, & Mızrakçı, F. (2026). Supermarket performance measurement using hybrid multi-criteria decision-making methods.Accounting, 12(1), 1-8.

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Journal: Accounting | Year: 2026 | Volume: 12 | Issue: 1 | Views: 206 | Reviews: 0

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