| Yazarlar (2) |
Doç. Dr. Faruk DAYI
Kastamonu Üniversitesi, Türkiye |
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| Özet |
| The uninterrupted continuation of operations in healthcare enterprises significantly depends on the efficient and effective utilization of financial resources. Since the health sector demands intensive capital and qualified labor, continuous assessment of financial performance is essential for maintaining financial sustainability. This study aims to evaluate the financial performance of healthcare enterprises. The variables include the current ratio, the ratio of operating expenses to operating revenues, the ratio of liabilities to total assets, and the Hospital Financial Viability Index (HFVI). The analysis was performed for the 2019-2023 period with the consolidated financial statement data of Lokman Hekim, MLP, NASMED, and TAPDI enterprises traded in Borsa Istanbul. The findings indicate that the financial performances of health enterprises vary. NASMED and TAPDI enterprises do not experience financial difficulties, whereas Lokman Hekim and MLP enterprises experience financial difficulties during specific periods. It is recommended that health enterprises implement measures to improve their financial structures. |
| Anahtar Kelimeler |
| Makale Türü | Özgün Makale |
| Makale Alt Türü | Ulusal alan endekslerinde (TR Dizin, ULAKBİM) yayınlanan tam makale |
| Dergi Adı | Optimum Ekonomi ve Yönetim Bilimleri Dergisi |
| Dergi ISSN | 2148-4228 |
| Dergi Tarandığı Indeksler | TR DİZİN |
| Makale Dili | Türkçe |
| Basım Tarihi | 01-2025 |
| Cilt No | 12 |
| Sayı | 1 |
| Sayfalar | 73 / 84 |
| Doi Numarası | 10.17541/optimum.1530996 |
| Makale Linki | https://doi.org/10.17541/optimum.1530996 |