Kamu Sağlık İşletmelerinde Finansal Performans Değerlemesi: Kamu Hastaneleri Birlikleri Üzerine Bir Uygulama
Yazarlar (3)
Prof. Dr. Cuma Ercan Kilis 7 Aralık Üniversitesi, Türkiye
Prof. Dr. Faruk DAYI Kastamonu Üniversitesi, Türkiye
Erdem Akdemir Düzce Üniversitesi, Türkiye
| Makale Türü | Özgün Makale (Uluslararası alan indekslerindeki dergilerde yayınlanan tam makale) | ||
| Dergi Adı | Asia Minor Studies | ||
| Dergi ISSN | 2148-9858 | ||
| Dergi Tarandığı Indeksler | Index Copernicus | ||
| Makale Dili | Türkçe | Basım Tarihi | 07-2013 |
| Cilt / Sayı / Sayfa | 1 / 2 / 54–71 | DOI | – |
| Özet |
| After Health Transformation Program which was launched in 2003, public hospitals have begun to provide services with private hospitals in the same competitive enviroment. In this case, the valuation of financial performance has become important for public hospitals. The purpose of this study is to discuss applicability of ratio analysis which shows the evaluation of financial performance for public hospitals. In this study is to measure financial performance the 12 public hospitals in Kastamonu during the period 2008-2012. Results of the analysis shows that efficiency ratios of public hospitals which shows the efficiency of asset utilization improved in the 5-year period but profitability ratios of public hospitals, which shows the efficiency of liabilitiy utilization, deteriorated in the sameperiod. Increasing in general management expenses and especially operating expenses negatively affected the performance of liabilitiy … |
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