摘要：Small and medium-sized enterprises (SMEs) form the basis of economic and social development in our country as in all over the world. SMEs need to measure their performance regularly in order to achieve sustainable growth and to sustain their existence in the competitive environment. In this study, the financial performances of the enterprises included in the BIST SME Index are analyzed by using the MACBETH-COPRAS methods. The criteria are weighted by the MACBETH method and financial performance values and rankings are obtained by COPRAS method. According to the results of the MACBETH, it is concluded that the most important criteria are return on assets, return on sales, and current ratio;the least important criteria are leverage ratio, current asset turnover ratio and fixed asset turnover ratio. According to the results of the COPRAS, the best performing enterprices are RTA, Politeknik and Vanet.
