THE EXPERIMENT OF BENCHMARKING ON FIVE HUNDRED BIG INDUSTRY COMPANIES IN TURKEY

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1 THE EXPERIMENT OF BENCHMARKING ON FIVE HUNDRED BIG INDUSTRY COMPANIES IN TURKEY Asisst. Prof. HÜSEYİN RIDVAN YURTSEVEN, Ph.D Çanakkale Onsekiz Mart University Gökçeada Vocational School (0.286) Key Words: Benchmarking, The Best of Its Kind Benchmarking ABSTRACT The aim of this research is to realize the best of its kind benchmarking practice among five hundred big industry companies in Turkey. This research is realized benchmarking practice in three main criterions as a. the public sector private sector criterion, b. geographical region and city criterion, c. activity making sector criterion. Each of these main criterions is compared to ten subcriterions. These subcriterions are determined as a. number, b. sales from production (except VAT Value Added Tax), c. sale return (except VAT), d. gross value added, e. capital stock sum, f.net assets sum, g. period income sum (before tax), h. exportation, i. wage/salary workers average, j. capital dispersion. For each of these main criterions is formed a shared scale that has higher reliability and validity. As the result of this comparison is reached these diagnosis. a. Though the 8,2 % of five hundred big industry companies in Turkey are public capital companies, these companies form some important subcriterions. b. According to the geographical region and city criterion, the dispersion of five hundred big industry companies in Turkey is out of balance. The 44,2 % of these companies are in İstanbul.This city is followed by İzmir with 10,8 % and Ankara with 6,4 %. As The Marmara Region includes 58,2 % of these five hundred big industry companies, The Ege Region with 15,6 % and The İç Anadolu Region with 13 % follows it. c. The 36,8 % of these five hundred big industry companies work in textile, ready to wear clothing and food sectors. This situation is an opposite composition to the world development. INTRODUCTION Recently, one of the new concepts and techniques as it comparison and intercompany confrontation in management is benhmarking. Benchmarking is accepted as a management technique for increasing company performance (De Toro, 1995: 61). Benchmarking as an effective competition mean that is used, also is an important technique for developing 599

2 strategies and determining the real position of a company s process which is benifited by strategic management process (Watson, 1993: 12). This management technique is a method for a company to provide leadership position and a kind of comparison and evaluation study. American Productivity and Quality Center (APQC) defines benchmarking as a continuous process which is used for comparing and considering a company to leader companies and increasing a company performance with these gotten information (Weisendanger, 1993: 20). According to Özer benchmarking is a mean to adapt the best practices to a company conditions, structure, aim, culture and its a permanently repeating management mean for providing quality and increasing power of competition ability by having the conscious of learning and development are infinite periods, comparing a company to other companies without thinking sector difference and without imitation, adding creavity in the quickly changing competition conditions (Özer, 1997: 6). Today, benchmarking is a systematic part for quality development process of some successfull companies like AT&T, Digital (DEC), Ford Motor, Du Pont, General Electric, IBM, Alcoa, Motorola, Miliken, Nec. Koçel attracts attention to three dimensions of benchmarking concepts (Koçel, 1998: ): Dimension 1 The company, which will be made benchmarking, must be at least the most successful company in that industry sector. Dimension 2 Each company can learn many things from a company working in a completely different branch. For this reason, benchmarking should not be limited only in the same industry branched companies. Dimension 3 Benchmarking processes should be made systematically for customer satisfaction and quality increase. As taking note of these dimensions, benchmarking can be defined as increasing a company s own performance by examining superior performance of other companies, comparing their working metod to other companies, working methods and practice of using these results which found at the end of that comparison (Camp, 1989: 10). As seen benchmarking, according to its fundamental approach, expresses continously and consciously researching and examining the most successful companies how they do specific works, concluding by making comparison with their own methods and practising the results in a practice plan for efforts to reach higher level success. In that meaning, benchmarking is a learning from foremen by looking to their surroundings even to other companies that are in different branches instead of a company s looking its own past and bringing to conclusion. This learning involves all subjects of company activities. Some typical examples are how cost is low, increasing productivity and quality, better customer services, creavity, successful personnel practice (Dosi, Teece and Chytry, 1998). Benchmarking is classifed as (Shetty, 1993: 40) a. Strategic Benchmarking, b. Practice Benchmarking, c. Management Benchmarking. 600

3 Strategic benchmarking expresses examining and comparing the strategies that are followed by successful companies and fundamental elements of these strategies. But practice benchmarking or operational benchmarking involves comparisons of all the activities which have cost elements. Management benchmarking expresses the comparison between management functions (Al Salgado, 1998). Paying attention to the focus of comparison, there are three kinds of benchmarking (Akat, Budak and Budak, 1997: 428). a. Focusing Product Benchmarking, b. Focusing Period Benchmarking, c. Focusing Strategies Benchmarking or Strategic Benchmarking. Paying attention to the position of the sample company chosed for comparison, there are four kinds of benchmarking. a. Internal Benchmarking, b. Competitious Benchmarking, c. Out of Sector Benchmarking, d. The Best Practice of Its Kind. Benchmarking practice which is said to be the best practice of its kind, is different from others for one thing. In other benchmarking kinds, only one company is examined as a comparison sample. But in the comparisons which are made by the best practice of its kind, more than one companies are modals. Generally, the best competitor is not only one company, but the best of its kind and is the composition of many companies are good at some parts. It is necessary to look to many best companies or competitors what they give and the last total or the composition. This composition can contain product, service, education and conception (Juran Institute, 1996: 1-23). This research which name is The Experiment Of The Benchmarking On Five Hundred Big Industry Companies in Turkey has the aim of one of the experiment on the best practice of its kind benchmarking according to three criterions determined and according to ten subcriterions for each main criterions repeated one by one. BENCHMARKING SUBJECTS The comparison method used in that research is the best practice of its kind comparison method. By this method, three criterions were determined for comparison. 1. Public Sector-Private Sector Criterion: It is the comparison of five hundred big industry companies according to public and private sector criterions. 2. Geographical Region and City Criterion: It is the comparison of five hundred big industry companies according to geographical regions and cities in Turkey criterions. 3. Functioning Sector Criterion: It is the comparison of five hundred big industry companies according to functioning sector criterion. 601

4 Each of these main criterions are compared to ten subcriterions determined.the definitions of these subcriterions are below. 1. Number: It shows the number of companies that are subjects of this comparison. 2. Sales from production (except VAT): It defines the equivalent of all goods and services which are sold by company, without VAT. 3. Sale Return (except VAT): It defines the total equivalent of all goods and services sold by company, without VAT. 4. Gross Value Added: It defines the difference between total sale returns and total cost equivalent of sold goods and services of the company. 5. Capital Stock Sum: It defines the sources provided by company owner or copartner in the period of organization and activity. 6. Net Assets Sum: It defines the value which is found by subtracting company total assets (the wealth and credits it owns) from the gotten debts without company owners and copartners. 7. Period Income Sum (before tax): It defines the income found by subtracking all of the incomes of a company in its activity period from all of the expenses that were done for continuing its activity and it is the important income for calculating tax. 8. Exportation: It defines the good and service sales of a company which are to outer national borders. 9. Wage/Salary Workers Average: It defines working power average in the period that company works. 10. Capital Dispersion: It defines the numerical average of a company capital as a.public, b.private, c.foreign, d.public-private, e.public-foreign, f.private-foreign, g.public-privateforeign. BENCHMARKING MAKING COMPANIES This research is done on five hundred big industry companies in Turkey according to 1998 datum. The companies that are subjects of this comparison were determined by evaluations of Economist (1999), Capital (1999) and Industry Chambers (see appendix for benhmarking making companies). GATHERING DATUM METHOD The datum providing comparison was gathered by Industry Chambers in Turkey and also companies themselves. 16 of these 500 companies gave datum but they didn t want us to declare their names. 602

5 BENCHMARKING PRACTICE 1.Benchmarking According To Public Sector-Private Sector Main Criterion Table 1: Benchmarking Of Five Hundred Big Industry Companies According To Public Sector-Private Sector Criterion Table Statements: A B C D E F G H I J Number Sales from production (except VAT T.L.) * 15 of 459 private industry companies didn t determine their sales from production amount. Sale return (except VAT T.L.) * 15 of 459 private industry companies didn t determine their sale return amount. Gross value added ( T.L.) * 19 0f 459 private industry companies didn t determine their gross value added. Capital stock sum ( T.L.) * 21 of 459 private industry companies didn t determine their capital stock sum. Net assets sum ( T.L.) * 17 of 459 private industry companies didn t determine their net assets sum. Period income sum (before tax T.L.) * 25 of 459 private industry companies didn t determine their period income sum. Exportation a. USD (1.000 USD) * 15 of 41 public industry companies didn t determine their exportation sum by USD. * 63 of 459 private industry companies didn t determine their exportation sum by USD. b. TL. ( TL.) * 14 of 41 public industry companies didn t determine their exportation sum by TL. * 62 of 459 private industry companies didn t determine their exportation sum by TL. Wage / salary workers average (number) * 18 of 459 private industry companies didn t determine their wage/salary workers average. Capital dispersion (number) a. public b. private c. foreign d. public-private e. public-foreign f. private-foreign g. public-private-foreign 603

6 a. Public sector forms 8,2 % of five hundred big industry companies in Turkey. However public sector sales from production (except VAT) is 30,7 %, sale return (except VAT) is 31,6 %, gross value added is 40,9 %, capital stock sum is 41,4 % and net assets sum is 39,2 %. This situation can be interpreted as the reflection of publical economic policies done in the past. b. There is a proportioned similarity between public sector and exportation as 9,8 % USD and 9,2 % TL., period income sum (before tax) as 18,7 % subcriterions and other criterions. There may be some harmony problems in public sector, about global structure and economical developments. c. Public sector forming 8,2 % of five hundred big industry companies has 34 % of wage/salary workers average. But private sector forming 91,2 %, has 66 % of wage/salary workers average. New human resources management comprehension is necessary for public sector. However it is necessary for these mentioned associations to look over their technology again. d. There is a corporation between private sector forming 91,2 % of five hundred big industry companies and 21,2 % of foreign capital. But 3,8 % of private sector has foreign capital. This situation is a positiveness about providing harmony of global structure. There aren t any corporations between public sector and foreign capital. The corporation with private sector is 1,6 %. 604

7 2. Benchmarking According To Geographical Region and City Main Criterion Table 2: Benchmarking Of Five Hundred Big Industry Companies According To City Criterion Table Statements: A Number B Sales from production (except VAT T.L.) * 15 of 500 industry companies didn t determine their sales from production amount. C Sale return (except VAT T.L.) * 15 of 500 industry companies didn t determine their sale return amount. D Gross value added ( T.L.) * 19 of 500 industry companies didn t determine their gross value added. E Capital stock sum ( T.L.) * 21 of 500 industry companies didn t determine their capital stock sum. F Net assets sum ( T.L.) * 17 of 500 industry companies didn t determine their net assets sum. G Period income sum (before tax T.L.) * 25 of 500 industry companies didn t determine their period income sum. H Exportation a. USD (1.000 USD) * 78 of 500 industry companies didn t determine their exportation sum by USD. b. TL. ( TL.) * 76 of 500 industry companies didn t determine their exportation sum by TL. I Wage / salary workers average (number) * 18 of 459 industry companies didn t determine their wage/salary workers average. J Capital dispersion (number) a. public b. private c. foreign d. public-private e. public-foreign f. private-foreign g. public-private-foreign 605

8 * Amasya(1), Hatay(1), Kırıkkale(1), Kırklareli(1), Kırşehir(1), Malatya(1), Mardin(1), Muğla(1), Niğde(1), Rize(1), Trabzon(1), Yozgat(1), Çanakkale(2), Edirne(2), Samsun(2), Sivas(2), Tekirdağ(2), Giresun(3), Isparta(3), Kahramanmaraş(3), Kütahya(3), Ordu(3), Antalya(4), Aydın(4), Bolu(4), Zonguldak(4), Eskişehir(5), Sakarya(5). ** Balıkesir(6),İçel(6),Konya(8),Manisa(8),Denizli(9),Gaziantep(10). *** İstanbul(221),İzmir(54),Ankara(32),Bursa(32),Kocaeli(20),Adana(17),Kayseri(14). Table 3: Benchmarking Of Cities Having Industry Companies Between Table Statements: A Number B Sales from production (except VAT T.L.) C Sale return (except VAT T.L.) D Gross value added ( T.L.) E Capital stock sum ( T.L.) F Net assets sum ( T.L.) G Period income sum (before tax T.L. H Exportation a. USD (1.000 USD) b. TL. ( TL.) I Wage / salary workers average (number) 606

9 Table Statements İstanbul İzmir Ankara Bursa Kocaeli Adana Kayseri Total A B C D E F G H a. b I Table 4: Bechmarking Of Five Hundred Big Industry Companies According To Geographical Region Criterion Geographical Region Cities having industry companies between 1-5 Cities having industry companies between 6-10 Cities having industry companies between 11-+ Total Marmara % Ege % İç Anadolu % Akdeniz % Karadeniz % Güney Doğu Anadolu % Doğu Anadolu % Total % a. İstanbul, İzmir, Ankara, Bursa, Kocaeli, Adana and Kayseri that own industry companies between 11-+ has 78 % of five hundred big industry companies. There is an unstableness in the intercity dispersion of these cities. This stuation is the result company location which is explained as gathering area in management. A gathering area of İstanbul, İzmir and Adpana is the result of historical period. But gathering area of other cities are result of publical and economical policy. b. Companies which are 78 % of five hundred big industry companies and having industry companies between 11-+ in the cities, has 84,8 of sales from production (except VAT), 86,3 % of sale return (except VAT), 88,9 % of grass value added, 81,9 % of capital stock sum, 83,2 % of net assets sum, 93,6 of period income sum, 79,6 % (as USD) and 80,5 % (as T.L.) of exportation, 76,7 % of wage/salary workers average. c. 44,2 % of five hundred big industry companies are in İstanbul. This situation shows that big industry companies are gathered in İstanbul of five hundred big industry companies of Turkey exportation total is done by the companies are in İstanbul. 607

10 d. 58,2 % of five hundred big industry companies of Turkey are in The Marmara Region, 15,6 % of there are in The Ege Region, 13 % of there are The İç Anadolu Region. This stiation shows that these five hundred big industry companies are gathered in definite regions as out of balance. 3. Benchmarking According To The Sector Functioned Main Criterion Table 5: Benchmarking Of Five Hundred Big Industry Companies According To The Sector Functioned Main Criterion Table Statements A Number B Sales from production (except VAT T.L.) * 15 of 500 industry companies didn t determine their sales from production amount. C Sale return (except VAT T.L.) * 15 of 500 industry companies didn t determine their sale return amount. D Gross value added ( T.L.) * 19 of 500 industry companies didn t determine their gross value added. E Capital stock sum ( T.L.) * 21 of 500 industry companies didn t determine their capital stock sum. F Net assets sum ( T.L.) * 17 of 500 industry companies didn t determine their net assets sum. G Period income sum (before tax T.L.) * 25 of 500 industry companies didn t determine their period income sum. H Exportation a. USD (1.000 USD) * 78 of 500 industry companies didn t determine their exportation sum by USD. b. TL. ( TL.) * 76 of 500 industry companies didn t determine their exportation sum by T.L. I Wage / salary workers average (number) * 18 of 500 industry companies didn t determine their wage/salary workers average. J Capital dispersion (number) a. public b. private c. foreign d. public-private e. public-foreign f. private-foreign g. public-private-foreign 608

11 * ement(23), Iron&Steel(18), Machine(17), Energy(16), Paper(15), Mining(11), Plastic(9), Glass(6), Packing(6), Tobacco(6), Ceramics(5), Tyre(5), Beer(4), Fodder(4), Forest Products(4), Furniture(4), Press(4), Construction(2), Leather(1). ** Chemical and Pharmaceutical Industry(50), Automative and Subsidiary Products(34), Metal(30), Electric and Electronics(26). *** Textile(112),Food(72). Table 6: Bechmarking Of Sectors Having Industry Companies Between 26-+ Table Statements: A B C D E F G H I Number Sales from production (except VAT T.L.) Sale return (except VAT T.L.) Gross value added ( T.L.) Capital stock sum ( T.L.) Net assets sum ( T.L.) Period income sum (before tax T.L.) Exportation a. USD (1.000 USD) b. TL. ( T.L.) Wage / salary workers average (number) 609

12 Table Statements Textile Ready to wear clothing Food Chemical and Pharmaceutical Automative and Subsidiary Products Metal Electric and Electronics Total A B C D E F G H a. b I a. Textile (112 22,4 %) and Food (72 14,4 %) sectors having industry companies between 51-+, form 36,8 % of five hundred big industry companies of Turkey. These two sectors are 35,5 % exportation total of five hundred big industry companies. The total of wage/salary workers average is 40,3 %. This situation shows that these two sectors give importance to bigger labour intensive technology than other sectors proportionaly. b. Sectors having industry companies between are chemical and pharmaceutical industry (50 10 %), automative and subsidiary products (34 6,8 %), metal (30 6 %), electric and electronics (26 5,2 %) and they form 28 % of five hundred big industry companies of Turkey. These sectors form 35,1 % of total exportation of five hundred big industry companies. In these sectors the total of wage/salary workers average is 22,1 %. This situation shows that these sectors have more developed technological structure and global trend than other sectors proportionaly. c. Sectors having industry companies between 1-25 form 32 % of five hundred big industry companies of Turkey. These sectors form 29,4 % of total exportation of five hundred big industry companies. For these sectors, the total of wage/salary workers average is 37,3 %. Because of difference in sector areas, it is difficult to interpret about technology. d. Companies organising chemical and pharmaceutical, automative and subsidiary products, metal, electric and electronics are 2,2 % foreign capitaled companies, but 8,8 % of are foreign capital corporationed companies. This situation is suitable for global trend of these sectors. 610

13 THE EVALUATION AND RESULTS OF THE BECHMARKING PRACTICE As the result of The Experiment of Five Hundred Big Industry Companies in Turkey is evaluated these results: 1. There are public capitaled companies among five hundred big industry companies of Turkey. These companies form important part of some subcriterions. 2. It is clear that according to geographical region and city criterions, the dispersion of five hundred big industry companies of Turkey are out of balance ,8 % of five hundred big industry companies work in textile & ready to wear clothing and food sectors. On the contrary to development in the world, sectors that have capital intensive companies don t come to the fore. Sectors having labour intensive companies are much in Turkey. There is a composition difference between sector dispersion in the world and in Turkey. APPENDIX Benchmarking Making Companies Tüpraş-Türkiye Petrol Rafinerileri A.Ş., Teaş-Türkiye Elektrik Üretim İletim A.Ş., Tekel, Türkiye Şeker Fabrikaları A.Ş., Philsa, Arçelik A.Ş., Ereğli Demir ve Çelik Fabrikaları T.A.Ş., Oyak-Renault Otomobil Fabrikaları A.Ş., Tofaş Türk Otomobil Fabrikaları A.Ş., Petkim Petrokimya Holding A.Ş., Türkiye Kömür İşletmeleri Kurumu, Vestel Elektronik San. ve Tic. A.Ş., Ford Otomotiv Sanayi A.Ş., Mercedes-Benz Türk Anonim Şirketi, İskenderun Demir ve Çelik A.Ş., Çukurova Elektrik A.Ş., Çolakoğlu Metalurji A.Ş., Çay İşletmeleri, Beko Elektronik A.Ş., Habaş Sınai ve Tıbbi Gazlar İstihsal Endüstri A.Ş., Uzel Makine San. A.Ş., Aygaz A.Ş., Sasa Suni ve Sentetik Elyaf Sanayi A.Ş., BSH Profilo Elektrikli Gereçler San. A.Ş., Bilkont, Trakya Yağlı Tohumlar Tarım Sat., İçdaş Çelik Enerji Tersane ve Ulaşım Sanayi A.Ş., Hürriyet Gazetecilik ve Matbaacılık A.Ş., Hyundai Assan Otomotiv San. ve Tic. A.Ş., Aksa Akrilik Kimya San. A.Ş., Türkiye Petrolleri Anonim Ortaklığı, R.J. Reynolds Tütün Sanayi A.Ş., Paşabahçe Cam Sanayi ve Ticaret A.Ş., Brisa Bridgestone Sabancı Lastik San. ve Tic. A.Ş., Akçansa Çimento San. ve Tic. A.Ş., Simko Ticaret ve San. A.Ş., Temsa Termo Mekanik San. ve Tic. A.Ş., Marsa, BMC San. ve Tic. A.Ş., Türk Traktör ve Ziraat Mak.A.Ş., Goodyear Lastikleri T.A.Ş., Profilo, Fruko Meşrubat Sanayi A.Ş., Türk Pirelli Lastikleri A.Ş., Trakya Cam San.A.Ş., Ülker Gıda San. ve Tic. A.Ş., İpragaz A.Ş., Assan Demir ve Sac Sanayi A.Ş., Alcatel Teletaş, Eti Bor A.Ş., Bossa Ticaret ve Sanayi İşletmeleri T.A.Ş., Ekinciler Demir ve Çelik San.A.Ş., Sarkuysan Elektrolitik Bakır Sanayi ve Ticaret A.Ş., Sabah Yayıncılık A.Ş., Konya Şeker Fabrikası A.Ş., Güney Sanayi ve Ticaret İşletmeleri A.Ş., Kardemir Karabük Demir Çelik San. ve Tic. A.Ş., Roche Müstahzarları San. A.Ş., Et ve Balık Ürünleri A.Ş., Aselsan Elektronik San. ve Tic. A.Ş., Eis Eczacıbaşı İlaç San. ve Tic. A.Ş., Pınar Süt Mamülleri San. A.Ş., Novartis Sağlık Gıda ve Tarım Ürünleri San. ve Tic. A.Ş., Türk Demir Döküm Fabrikaları A.Ş., Evyap Sabun-Yağ-Gliserin San. ve Tic. A.Ş., Delphi Packard Elektrik Sistemleri Ltd., Sanko Örgü Sanayi ve Ticaret A.Ş., Pınar Entegre Et ve Yem Sanayi A.Ş., Ardem Pişirici ve Isıtıcı Cihazları San.A.Ş., Petrol Ofisi A.Ş., Netaş Northern Electric Telekomünikasyon A.Ş., Borçelik Çelik Sanayi Ticaret A.Ş., Tariş Pamuk Tarım Satış Kooperatifleri Birliği, Türk Elektrik Endüstrisi A.Ş., İsko Dokuma Sanayi ve Ticaret A.Ş., 611

14 Besler Gıda ve Kimya Sanayi Ticaret A.Ş., Toros Gübre ve Kimya Endüstrisi A.Ş., Milliyet Gazetecilik A.Ş., Kordsa Kord Bezi San. ve Tic. A.Ş., Borusan Birleşik Boru Fabrikaları A.Ş., Alstom Elektrik Endüstrisi A.Ş., Yeşim Tekstil San. ve Tic. A.Ş., Ak Enerji Elektrik Üretimi Otoprodüktör Grubu A.Ş., Toyotasa Toyota-Sabancı Otomotiv San. ve Tic. A.Ş., Yazıcı Demir Çelik San. ve Tic. A.Ş., Ege Biracılık ve Malt San. A.Ş., Anadolu-Isuzu Otomotiv San. ve Tic. A.Ş., İzmir Demir Çelik Sanayi A.Ş., Otoyol Sanayi A.Ş., Merkez Çelik San. ve Tic. A.Ş., Soda San.A.Ş., Milangaz LPG Dağıtım Ticaret ve Sanayi A.Ş., Erciyas Biracılık ve Malt San. A.Ş., Diler Demir Çelik Endüstri ve Ticaret A.Ş., Türk Siemens Kablo ve Elektrik San. A.Ş., Bosch San. ve Tic. A.Ş., Adana Çimento Sanayi T.A.Ş., Batıçim Batı Anadolu Çimento Sanayi A.Ş., Çimsa Çimento San. ve Tic. A.Ş., Socotab Yaprak Tütün San. ve Tic. A.Ş., Chrysler Kamyom İmalat ve Ticaret A.Ş., Henkel Turyağ, Kent Gıda Maddeleri San. ve Tic. A.Ş., Kroman Çelik San. A.Ş., Abdi İbrahim İlaç San. ve Tic. A.Ş., Nuh Çimento San. A.Ş., Üstün Gıda San. ve Tic. A.Ş., AK-AL Tekstil San. A.Ş., Banvit Bandırma Vitaminli Yem Sanayi A.Ş., Eczacıbaşı Yapı Gereçleri San. ve Tic. A.Ş., Sümer Holding A.Ş., Altınyıldız Mensucat ve Konfeksiyon Fabrikaları A.Ş., Çebitaş Demir Çelik Endüstrisi A.Ş., Kayseri Şeker Fabrikası A.Ş., Kalebodur Seramik Sanayi A.Ş., Mis Süt Sanayi A.Ş., Korteks Mensucat San. ve Tic. A.Ş., Çanakkale Seramik Fabrikaları A.Ş., Türk Henkel, Anadolu Gıda Sanayi A.Ş., Set Çimento San. ve Tic. A.Ş., Glaxo Wellcome İlaçları Sanayi A.Ş., Karsan Otomotiv San. ve Tic. A.Ş., Marshall Boya ve Vernik Sanayi A.Ş., Orta Anadolu Tic. ve San.İşl. T.A.Ş., Sanko İplik San. ve Tic. A.Ş., Yibitaş Laferge, Raks Elektronik San. ve Tic. A.Ş., Opel Türkiye Ltd., Starwood Orman Ürünleri San. A.Ş., Otokar Otobüs Karoseri San. A.Ş., Volkswagen Elektrik Sistemleri A.Ş., Asil Çelik San. ve Tic. A.Ş., Amasya Şeker Fabrikası A.Ş., Döktaş Dökümcülük Tic. ve San. A.Ş., Çimentaş İzmir Çimento Fabrikası Türk A.Ş., Esko Tekstil San. ve Tic. A.Ş., Topkapı Şişe San. A.Ş., Mannesmann-Sümerbank Boru Endüstrisi T.A.Ş., Ege Metal, Bolu Çimento Sanayi A.Ş., Osman Akça Tarım Ürünleri, Balsu Marketing Dış Ticaret A.Ş., Yasaş Yaşar Boya ve Kimya San. ve Tic. A.Ş., Hayat Kimya Sanayi A.Ş., Kaptan Demir Çelik End. ve Tic. A.Ş., Benckiser, Set Beton Madencilik San. ve Tic. A.Ş., Mensa Mensucat San. ve Tic. A.Ş., İgsaş İstanbul Gübre Sanayi A.Ş., İhlas Matbaacılık, Erbakır Elektrolitik Bakır Mamülleri A.Ş., Ege Seramik San. ve Tic. A.Ş., Hoechst Marion Roussel, Hema Dişli San. ve Tic. A.Ş., Tai Tusaş Havacılık ve Uzay San.A.Ş., Sütaş, Dusa Endüstriyel İplik, Alarko Carrier San. ve Tic. A.Ş., Eti Alüminyum A.Ş., Akın Tekstil A.Ş., Bisaş Entegre İplik Tekstil İnşaat San. ve Tic. A.Ş., Nergis Tekstil San. ve Tic. A.Ş., Ümran Çelik Boru San.A.Ş., MKE Fişeksan Fişek San. ve Tic.A.Ş., Menderes Tekstil San.ve Tic. A.Ş., Pilsa Plastik San.A.Ş., Manisa Pamuklu Mensucat A.Ş.,Maret Marmara Besicilik ve Et San. ve Tic.A.Ş., ÇBS Boya-Kimya San.ve Tic.A.Ş., Fako İlaçları A.Ş., FNSS Savunma Sistemleri A.Ş., Rotopak Matbaacılık Ambalaj San. ve Tic. A.Ş., Arsan Tekstil Tic. ve San.A.Ş., Yücel Boru ve Profil Endüstrisi A.Ş., Sifaş- Sentetik İplik Fabrikaları A.Ş., Şahinler Mensucat San. ve Tic. A.Ş., Çukobirlik, Tat Konserve San.A.Ş., Pimaş Plastik İnşaat Malzemeleri A.Ş., İstanbul Çorap San.A.Ş., Esem Spor Giyim San. ve Tic.A.Ş., Korozo Ambalaj San.ve Tic.A.Ş., Hes Hacılar Elektrik San. ve Tic.A.Ş., Fiskobirlik, Berdan Tekstil San. ve Tic.A.Ş., Gübre Fabrikası T.A.Ş., Oltan Gıda Mad.İhr.İth. ve Tic. Ltd., The Shell Company of Turkey Ltd., BAGFAŞ Bandırma Gübre Fabrikaları A.Ş., Mako Elektrik San.ve Tic.A.Ş., İpek Kağıt San. ve Tic.A.Ş., Bursa Çimento Fabrikaları A.Ş., Kombassan, Bilim İlaç San. ve Tic. A.Ş., Gümüşsuyu Halı, Tügsaş Gemlik Gübre, Nuh Beton A.Ş., Çukurova Sanayi İşletmeleri T.A.Ş., Gülsan Sentetik Dokuma San. ve Tic. A.Ş., Etibank Kırka Boraks İşletmesi Müessese Müdürlüğü, Başkan Gıda San. ve Pazarlama A.Ş., İstanbul Asfalt Fabrikaları San. ve Tic. A.Ş., Güney Biracılık ve Malt San.A.Ş., Yünsa Yünlü San.ve Tic.A.Ş., Noksel Çelik Boru San.A.Ş., Dimon Türk Tütün A.Ş., Erak Giyim San. ve Tic.Ltd., Tümteks Tekstil San.ve Tic.A.Ş., Ege Endüstri ve Tic.A.Ş., Eti Gıda San.ve Tic.A.Ş., Polinas Plastik San.ve Tic.A.Ş., Kilim Grubu Kartaltepe Mensucat Fab. T.A.Ş., Anadolu Cam San.A.Ş., Teknik Malzeme Tic.ve San.A.Ş., Aksu İplik Dokuma ve Boya Apre Fab. T.A.Ş., Levi Strauss İstanbul, Deva Holding A.Ş., Merloni Elettrodomestici Beyaz Eşya San.ve Tic.A.Ş., Mudurnu 612

15 Tavukçuluk A.Ş., Kartonsan Karton San.ve Tic.A.Ş., Zorlu Linen, ABB Elektrik San.A.Ş., Eks Eczacıbaşı Karo Seramik San.ve Tic.A.Ş., Lafarge Aslan Çimento A.Ş., Yataş Yatak ve Yorgan San.Tic.A.Ş., Lafarge Ekmel Beton A.Ş., Tügsaş Samsun Gübre San. A.Ş., Bosch Isıtma Ürünleri San.ve Tic. A.Ş., İzmir Pamuk Mensucatı T.A.Ş., Çamsan Ağaç San. ve Tic. A.Ş., Saray Halı A.Ş., MKE Mühimmatsan Mühimmat San. ve Tic.A.Ş., Ataç Hikmet Ataman ve Ortakları İnşaat Ticaret ve Sanayi A.Ş., Göltaş Göller Bölgesi Çimento San.ve Tic.A.Ş., Baymak Makine San.ve Tic.A.Ş., Eczacıbaşı-Baxter Hastane Ürünleri, Yalova Elyaf ve İplik San.ve Tic.A.Ş., Boytaş Mobilya San.ve Tic.A.Ş., Escort Computer, Başer Kimya San.ve Tic.A.Ş., İlsan İlaç ve Hammaddeleri San.A.Ş., Günkol Güneş Enerjisi ve Klima San.A.Ş., Hema Endüstri A.Ş., Paksoy Tic. ve San.A.Ş., Mutlu Akü ve Malzemeleri A.Ş., Seka Dalaman İşletme Müd., Beypi Beypazarı Tarımsal Üretim Pazarlama San. ve Tic. A.Ş., Birlik Mensucat Tic. ve Sanayi İşl. A.Ş., Ete Mensucat San. ve Tic. A.Ş., A.T.K. Atila Türkmen ve Kardeşleri Tekstil, Sönmez A.S.F. İplik Dokuma ve Boya San.A.Ş., Fırat Plastik Kauçuk San.ve Tic.A.Ş., Akzo Nobel Kemipol Kimya San. ve Tic.A.Ş., Olmuksa International, Kerevitaş Gıda San.ve Tic.A.Ş., Tamek Gıda ve Konsantre San.A.Ş., Birko Birleşik Koyunlulular Mensucat Tic. ve San.A.Ş., Milangaz Tic.ve San.A.Ş., Ak-Kim Kimya San.ve Tic.A.Ş., Mustafa Nevzat İlaç San.A.Ş., Castrol Madeni Yağlar, Alcatel Kablo Endüstri ve Tic. A.Ş., Seka Akdeniz İşl. Md., Antbirlik, Bayer Türk Kimya San Ltd., Simge Yayıncılık ve Dağıtım A.Ş., Tülomsaş Türkiye Lokomotif ve Motor San.A.Ş., Mitaş Madeni İnşaat İşleri T.A.Ş., Meteksan Matbaacılık ve Teknik San.Tic.A.Ş., Dardanel Önentaş Gıda San.A.Ş., Kipaş-Kahramanmaraş İplik Pamuk, Coats Türkiye İplik San.A.Ş., Aksantaş Akdeniz San.ve Tic., Söktaş Pamuk ve Tarım, İzocam Tic.ve San.A.Ş., Sagra Gıda Üretim Pazarlama, Özkan Demir Çelik San.A.Ş., Elektropak Elektrik San.A.Ş., Özlem Tarım Ürünleri A.Ş., Türkkablo A.O., Denizli Basma ve Boya San.A.Ş., Abalıoğlu Yem Soya ve Tekstil San.A.Ş., Öztek Giyim San. ve Tic. A.Ş., Çelikord A.Ş., Park Tekstil San. ve Tic. A.Ş., Ünye Çimento San. ve Tic.A.Ş., Küçüker Tekstil San. ve Tic.A.Ş., Edirne Yağ San. ve Tic. A.Ş., Özhen Entegre Tavukçuluk Tic.ve San.A.Ş., Tırsan Treyler San.Tic. ve Nak.A.Ş., Kastamonu Entegre Ağaç San. ve Tic. A.Ş., Baştaş Başkent Çimento San.ve Tic.A.Ş., M.A.N. Kamyon ve Otobüs San.A.Ş., Konya Çimento San.A.Ş., Polylen Sentetik İplik San.A.Ş., Aroma Bursa Meyve Suları ve Gıda San.A.Ş., Dyo ve Sadolin Sentetik Selülozik Boya,Başer Tekstil San.ve Tic.A.Ş., Bayer İlaç Fabrikaları A.Ş., Feniş Alüminyum San.ve Tic.A.Ş., Tariş Üzüm Tarım Satış Kooperatifleri Birliği, Çetinkaya Mensucat, Akteks Akrilik İplik San.ve Tic.A.Ş., Karsu Tekstil San.ve Tic.A.Ş., Atlas Halıcılık İşletmesi A.Ş.,Saray Örme ve Konfeksiyon San.ve Tic.A.Ş., Sönmez Filament Sentetik İplik ve Elyaf San.A.Ş., İ.E. Ulugay İlaç Sanayi T.A.Ş., Cam Elyaf San.A.Ş., Isparta Mensucat San.ve Tic.A.Ş., STFA Enerji Telekomünikasyon San.ve Tic.A.Ş., Mogaz Petrol Gazları A.Ş., Bayraklı Boya ve Vernik San.A.Ş., Seka İzmit Selüloz ve Kağıt San.Müessesesi Md., Tansaş İzmir Büyükşehir Belediyesi İç ve Dış Tic.A.Ş., Türkiye Gemi San.A.Ş., Progıda Tarım Ürünleri, Astel Kağıtçılık San.ve Tic.A.Ş., Divriği-Hekimhan Madenleri San.ve Tic.A.Ş., Çinkur Çinko Kurşun Metal San.A.Ş., Ankara Un San.A.Ş., Maktaş Makarnacılık ve Tic.T.A.Ş., Serfil İplik ve Kumaş Fab.A.Ş., Birlik Galvaniz Sac San.ve Tic.A.Ş., Filiz Gıda San.ve Tic.A.Ş., Elif Plastik Ambalaj, Toprak Mahsülleri Ofisi Genel Müdürlüğü, Penguen Gıda San.A.Ş., Altınyağ Kombinaları A.Ş., Baydemirler Tekstil, Özdilek Alışveriş Merkezleri ve Tekstil San.A.Ş., Öztay Tekstil Konfeksiyon, Nuh Tic.ve San.A.Ş., SEK Süt Endüstrisi Kurumu, Med Union Containers A.Ş., Pınar Yem San. ve Pazarlama A.Ş., Çak Tekstil San.ve Tic.A.Ş., Küçükçalık Dokuma Tekstil San.ve Tic.A.Ş., Süntaş Sünger ve Yatak San.ve Tic.A.Ş., Kırlangıç Gıda Mad. San.ve Tic.A.Ş., Dinarsu İmalat ve Tic.T.A.Ş., Hür-Güç Gazetecilik Ticaret Turizm ve Org.A.Ş., Park Teknik Elektrik Madencilik San.ve Tic.A.Ş., Batısöke Çimento San.T.A.Ş., Tusaş Motor San.A.Ş., Asko Tekstil San. Ticaret ve Pazarlama A.Ş., Beksa Çelik Kord San.ve Tic.A.Ş., Denizli Çimento San.T.A.Ş., İ.G.S. İstanbul Giyim San.Tic.A.Ş., Süper Film San.ve Tic.A.Ş., Özkaşıkçı Bolkon Gıda San.A.Ş., Sezginler Gıda San.ve Tic.A.Ş., Beyteks Konfeksiyon İmalat İhracat ve Tic.A.Ş., Sanovel İlaç San.ve Tic.A.Ş., Alkim Alkali Kimya 613

16 A.Ş., Modavizyon Tekstil San.ve Tic. A.Ş., Pagmat-Pamuk Tekstil Gıda San.ve Tic.A.Ş., Petlas Lastik San.ve Tic.A.Ş., Entaş Entegre Tavukçuluk San.ve Tic.A.Ş., Fatoğlu Gıda San.ve Tic.A.Ş., Tüvasaş-Türkiye Vagon San. A.Ş., Tekstiplik San.veTic.A.Ş., Türk Tuborg Bira ve Malt San.A.Ş., Nursan Elektrik Donanım San.veTic.A.Ş., Gaz Aletleri A.Ş., Çemtaş Çelik Makine San.veTic.A.Ş., Betek Boya ve Kimya San.A.Ş., Bağ Yağları San.veTic.T.A.Ş., İstikbal Mobilya San.veTic.A.Ş., Özbucak San.veTic.A.Ş., Görkem Giyim San.veTic.A.Ş., Abalıoğlu Tekstil San.A.Ş., Camiş Ambalaj San.A.Ş., Vestelkom Elektronik Hab.Cihazı İm.Tic.A.Ş., Tire Kutsan Oluklu Mukavva Kutu ve Kağıt, Sanofi-Doğu İlaç A.Ş., Trakya San.A.Ş., Ekskon Tekstil San.veTic.A.Ş., Egeplast Ege Plastik Tic.veSan.A.Ş., Çelik Halat ve Tel San.A.Ş., Köy- Tür Ege Entegre Tavukçuluk San.ve Tic.A.Ş., Sevil Boru Profil San.ve Tic.A.Ş., Fidanlar Tekstil San.ve Tic.A.Ş., Ozanteks Tekstil San.ve Tic.A.Ş., Çukurova İnşaat Mak.San.ve Tic.A.Ş., İhlas Ev Aletleri İmalat San. ve Tic.A.Ş., Çimbeton Hazırbeton ve Prefabrik Yapı Elemanları, Tunç Tekstil San.ve Tic.A.Ş., Edip İplik San.ve Tic.A.Ş., Matesa Tekstil San.ve Tic.A.Ş., Federal-Moğul Sapanca Segman ve Gömlek, UKİ Uluslar arası Konfeksiyon İmalat ve Tic.A.Ş., Heskim HES Kimya San.ve Tic.A.Ş., Cidersan Cider Yağ ve Yem San.A.Ş., Emek Tavukçuluk ve Yem Sanayi Tic.A.Ş.,TUP Merserize Boya Kasar ve Apre San.A.Ş., Erbosan Erciyas Boru San.ve Tic.A.Ş., T.T.K. Sınırlı Sorumlu Karadon Taşkömürü İşletme Mües., Kelebek Mobilya ve Kontrplak San.A.Ş., Köytaş Tekstil San.veTic.A.Ş., Kepez Elektrik T.A.Ş., Erpiliç Entegre Tavukçuluk Üretimi, Grammer Koltuk Sistemleri San.ve Tic.A.Ş., İmbat Meşrubat San.ve Tic.A.Ş., Çağlar Plastik San.A.Ş., Sunjüt Suni Jüt San.ve Tic.A.Ş., Samur Halıları San.ve Tic.A.Ş., Termo Teknik Tic.ve San.A.Ş., Gökhan Tekstil San.ve Tic.A.Ş., Mardin Çimento San.ve Tic.A.Ş., Demirer Kablo Tesisleri San.ve Tic. A.Ş., Camiş Madencilik A.Ş., Ova Un Fabrikası A.Ş., Naksan Plastik San.ve Tic.A.Ş., Çayırova Cam San.A.Ş., Mopak Kağıt Karton San.ve Tic.A.Ş., Kütahya Şeker Fabrikası A.Ş., İdaş-İstanbul Döşeme Sanayi A.Ş., Türkiye Demiryolu Makinaları San.A.Ş., Ege Gübre San.A.Ş., Bosch Fren Sistemleri San.ve Tic.A.Ş., Sedef Gemi Endüstrisi A.Ş., Sönmez Pamuklu Sanayi A.Ş., Tukaş Turgutlu Konservecilik A.Ş., Cevher Makina San.A.Ş., Gürsoy Tarımsal Ürünler Gıda San.ve Tic.A.Ş., ORMA- Orman Mahsülleri İntegre San.ve Tic.A.Ş., Işıklar Ambalaj San.ve Tic.A.Ş., Seka Balıkesir Müessesesi Md., Demisaş Döküm Emaye Mamülleri San.A.Ş., Karin Gıda San.ve Tic.A.Ş., TÜMOSAN Türk Motor San.ve Tic.A.Ş., Şenpiliç Gıda San.A.Ş., İnci Exide Akü San.A.Ş., Magnesit A.Ş., Lio Yağ San.ve Tic.A.Ş., İtalteks Ekspo Grup Tekstil San.A.Ş., Esçim Eskişehir Çimento Fab.T.A.Ş., DYO Matbaa MürekkepleriSan.ve Tic.A.Ş., Kalemaden Endüstriyel Hammaddeler San.ve Tic.A.Ş., Vakko Tekstil ve Hazır Giyim San. İşl.A.Ş., Raksev Raks Elektrikli Ev Aletleri San.ve Tic.A.Ş., Kümaş Kütahya Manyezit İşletmeleri A.Ş., Söke Değirmencilik Tekstil San.ve Tic.A.Ş., Likidgaz Tevzi ve Üretim San.ve Tic.A.Ş., Diktaş Dikiş İplik San.ve Tic.A.Ş., İzmir Basma Fabrikası A.Ş., Ege Yağ San.ve Tic.A.Ş., Erciyas Çelik Boru San.A.Ş., Coşkunöz Metal Form Makine End.ve Tic.A.Ş., Seka Çaycuma İşletme Md., Tügsaş Kütahya Gübre San.A.Ş. Genel Md., Toros Tekstil Turizm San.ve Tic.A.Ş., Anateks Anadolu Tekstil Fabrikaları A.Ş., Beyyem Beypazarı Yem San.ve Tic. A.Ş., Orjin Deri Konfeksiyon San.ve Tic.A.Ş., İhlas Bisanlar Bisiklet San.ve Tic.A.Ş., Van Leer Saf Plastik San.ve Tic.A.Ş., Sunel Ticaret T.A.Ş., Zorlu Brode San.ve Tic.A.Ş., Kale Kilit ve Kalıp San.A.Ş., Erkunt San.A.Ş., Yörsan Gıda Mamülleri San.ve Tic.A.Ş., Marmarabirlik, Beldeyama Motorlu Vasıtalar San.ve Tic.A.Ş., Dalan Kimya Endüstrisi A.Ş., Emboy-Yüntaş Tekstil San.ve Tic.A.Ş., Plasteks Branda ve Tekstil Ürünleri San.Tic.Ltd., Altınmarka Gıda San.ve Tic.A.Ş., Oba Gıda San.ve Tic.A.Ş., Akbaşlar Tekstil San.ve Tic.A.Ş., Çimtaş Çelik İmalat Montaj ve Tesisat A.Ş., Merko Gıda San.ve Tic.A.Ş., Yibitaş Yozgat İşçi Birliği İnşaat Mal. Tic.ve San.A.Ş., Dentaş Oluklu Mukavva San.ve Tic.A.Ş., Küçükbay Yağ ve Deterjan San.A.Ş., Alemdar Kimya End.A.Ş., İşbir Elektrik San.A.Ş., Polipak Plastik Film San.ve Tic.A.Ş., Lear Teknik Oto Yan San.Ltd., Kale Oto Radyatör San.ve Tic.A.Ş., Yeşilyurt Demir Çekme San.ve Tic.Ltd., İnsa İstanbul Naylon San.A.Ş. 614

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