Financial performance stands as a fundamental performance indicator that reflects companies' current financial conditions, providing information to investors and stakeholders about companies' financial well-being. In this research, a decision support system is developed for identifying the financial performance of companies traded on stock exchanges. This decision support system is based on a multicriteria decision-making (MCDM) approach and neutrosophic logic. The research introduces a novel method for calculating and ranking financial performance, using financial ratio indicators as selection criteria. The importance levels of financial ratio indicators are weighted through two different approaches. In the first approach, expert opinions and criteria importance assessment (CIMAS)-based on single-valued neutrosophic (SVN) sets are utilized for calculation. In the second approach, criteria importance through intercriteria correlation (CRITIC)-based on reference-based normalization processes is employed for criteria weighting. Subsequently, the results of the two criterion weightings are combined to calculate the final criterion weights. The SVN reference-based normalization alternative ranking (RBNAR) method is presented for ranking companies based on their financial performance. Thus, SVN-CIMAS-CRITIC-RBNAR is developed and its algorithm is presented. The novel hybrid decision support model is applied to a case study of technology companies traded on the Borsa Istanbul. The research results support the applicability of the SVN-CIMAS-CRITIC-RBNAR hybrid method. The results of the case study and sensitivity analyses affirm the applicability and robustness of the SVN-CIMAS-CRITIC-RBNAR hybrid model. The research provides detailed implications and insights for financial managers.

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用于财务绩效分析的单值中智 CIMAS-CRITIC-RBNAR 决策支持模型：科技公司研究

财务绩效是反映公司当前财务状况的基本绩效指标，为投资者和利益相关者提供有关公司财务状况的信息。在本研究中，开发了一个决策支持系统，用于识别在证券交易所交易的公司的财务绩效。该决策支持系统基于多标准决策（MCDM）方法和中智逻辑。该研究引入了一种计算和排名财务绩效的新方法，使用财务比率指标作为选择标准。财务比率指标的重要性水平通过两种不同的方法进行加权。在第一种方法中，利用基于单值中智（SVN）集的专家意见和标准重要性评估（CIMAS）进行计算。在第二种方法中，通过基于参考的标准化过程的标准间相关性（CRITIC）的标准重要性被用于标准加权。随后，将两个标准权重的结果相结合，计算出最终的标准权重。提出了基于 SVN 参考的标准化替代排名 (RBNAR) 方法，用于根据财务绩效对公司进行排名。因此，开发了SVN-CIMAS-CRITIC-RBNAR并给出了其算法。这种新颖的混合决策支持模型适用于在伊斯坦布尔证券交易所交易的科技公司的案例研究。研究结果支持了SVN-CIMAS-CRITIC-RBNAR混合方法的适用性。案例研究和敏感性分析的结果证实了SVN-CIMAS-CRITIC-RBNAR混合模型的适用性和稳健性。该研究为财务管理者提供了详细的启示和见解。