Öz In this study, by using financial ratios obtained from Istanbul Stock Exchange data of food sector firms, a model that aims to assess ratings of firms’ credibility is developed. In the study, after selecting the preferred financial ratios, coefficients are calculated by using Analytic Hierarchy Process. The developed model is ran for each firm and for every firm a single credibility score is obtained. The scores obtained are evaluated by cluster analysis and firms are separated to credibility groups that are symbolized with A, B, C and D. The purpose of developing this model is making a realistic evaluation with the preferred criteria and priorities