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Bu araştırmanın amacı, Türkiye’de Hastane Hizmetleri Alt Sektörü’nün 2009-2019 yılları arasındaki finansal performansını ve finansal risk durumunu analiz etmektir. Araştırmada finansal oranları tespit etmek için oran analizi, sektörün finansal performansını tek bir puana çevirmek ve performans düzeylerine göre sıralanmak için TOPSIS yöntemi ve sektörün finansal risk durumunu saptamak için Altman Z Skor Modeli kullanılmıştır. Araştırma verileri Türkiye Cumhuriyet Merkez Bankası’nın Q-861 Hastane Hizmetleri Alt Sektörü” nün sektör bilançolarından elde edinilmiştir. Araştırma verilerinin analizinde Microsoft Excel programı kullanılmıştır. Oran analizinde likidite, finansal, faaliyet ve karlılık finansal oranlarından oluşan 11 adet finansal performans değerlendirme kriteri kullanılmıştır. TOPSIS yönteminden edilen bulgulara göre, sektörün 2009-2019 yılları arasında ortalama finansal performans puanı 0.5023, en yüksek finansal performans puanı 0.9196 ile 2010 yılında, en düşük finansal performans puanı ise 0.0159 puan ile 2018 yılında gerçekleştiği tespit edilmiştir. Sektörün ortalama Altman Z skoru 1.77, en yüksek 2.97 ile 2009 yılında, en düşük ise 0.91 ile 2018 yılında gerçekleştiği tespit edilmiştir. Hastane sektörü için finansal risk eşik değerinin 2.60 olduğu dikkate alındığında sadece 2009 ve 2010 yılında finansal risk içermediği ve finansal olarak başarılı olunmuştur. 2017 ve 2018 yılında tehlikeli bölge eşik sınırı olan 1.11’in altında olduğu ve finansal olarak başarısız olduğu diğer yıllar ise gri bölge olarak nitelendirilen finansal riski durumu belirsiz olduğu tespit edilmiştir. Sonuç olarak hastane hizmetleri alt sektörünün finansal sağlık düzeyinin 2009 yılına göre son yıllarda oldukça kötüleştiği ve finansal riskinin önemli oranda artış gösterdiği tespit edilmiştir. 2009-2019 yılları arası TOPSIS ve Altman Z skorlar karşılaştırıldığında benzer sonuçlar elde edilmiş olup her iki yöntemde de bu yıllar arasında sektörün finansal başarısının düştüğü ve finansal riskinin ise yükseldiği saptanmıştır. Bu durum her iki yönteminde sağlık ve hastane sektörünün finansal performans analizinde kullanılabileceği dair güçlü kanıtlar sağlamıştır. Hastane sektörünün finansal açıdan risk durumunu iyileştirecek ve finansal başarısını artıracak sağlık politikaları geliştirmelidir. Özellikle geri ödeme fiyatlarının maliyete dayalı olarak belirlenmesi hastane sektörünün finansal açıdan sürdürülebilirliğine güçlü yönde bir katkıda bulunabilecektir.
The purpose of this research is to analyze the financial performance of the Hospital Services Sub Sector in Turkey between 2009-2019 and the financial risk status. In the study, to identify financial rates, the ratio analysis, the TOPSIS method, to convert the financial performance of the sector to a single point, and to classify according to performance levels, and the Altman Z Score Model, to identify the financial risk status of the sector. The research data was obtained from the sector balance sheets of the Q-861 Hospital Services Sub Sector of the Republic of Turkey's Central Bank. The research data is analyzed using Microsoft Excel. The ratio analysis used 11 financial performance assessment criteria consisting of liquidity, financial, activity and profitability financial ratio. According to the findings from the TOPSIS method, the industry’s average financial performance score between 2009-2019 was 0.5023, the highest financial performance score was 0.9196 in 2010 and the lowest financial performance score was 0.0159 in 2018. The industry’s average Altman Z score was 1.77, the highest with 2.97 in 2009 and the lowest with 0.91 in 2018. Considering that the financial risk margin for the hospital sector is 2.60, it has not included financial risk in 2009 and 2010 only and has been financially successful. In 2017 and 2018, the dangerous area is the 1st border. The other years that were below 11 and financial failure, the financial risk status, which is called the grey region, was uncertain. As a result, the financial health level of the hospital services sub-sector has deteriorated significantly in recent years compared to 2009 and the financial risk has increased significantly. Comparing TOPSIS and Altman Z scores between 2009 and 2019, similar results have been achieved and in both methods the financial success of the sector has decreased between these years and the financial risk has increased. This situation has provided strong evidence that both the methods can be used in the analysis of the financial performance of the health and hospital sector. The hospital sector must develop health policies that will improve the financial risk and increase its financial success. Specifically, the cost-based determination of reimbursement prices will be a strong contribution to the financial sustainability of the hospital sector.
The purpose of this research is to analyze the financial performance and financial risk status of Hospital Services Sub- Sector in Turkey the years 2009-2019. In the study, ratio analysis was used to determine financial ratios, TOPSIS method to convert the financial performance of the sector to a single score and to rank according to performance levels, and Altman Z Score Model to determine the financial risk status of the sector. Research data was obtained from sector balance sheets in from database of the Central Bank of the Republic of Turkey Q-861 Hospital Services Sub-Sector. Microsoft Excel program was used to analyze the research data. In the ratio analysis, 11 financial performance evaluation criteria consisting of liquidity, financial, operating and profitability financial ratios were used. According to the findings obtained from the TOPSIS method, it was determined that the average financial performance score of the sector between 2009 and 2019 was 0.5023, the highest financial performance score was 0.9196 in 2010, and the lowest financial performance score was in 2018 with 0.0159 points. It was determined that the average Altman Z score of the sector was 1.77, the highest was 2.97 in 2009, and the lowest was in 2018 with 0.91. Considering that the financial risk threshold value for the hospital sector is 2.60, it was financially successful only in 2009 and 2010, without financial risk. In 2017 and 2018, it was determined that the dangerous zone was below the threshold limit of 1.11 and the financial risk status, which is described as the gray zone, was determined in other years when it failed financially. As a result, it has been determined that the financial health level of the hospital services sub-sector has deteriorated significantly in recent years compared to 2009, and its financial risk has increased significantly. When the TOPSIS and Altman Z scores between 2009 and 2019 were compared, similar results were obtained, and it was found that the financial success of the sector decreased and the financial risk increased between these years in both methods. This has provided strong evidence that both methods can be used in financial performance analysis of the health and hospital sector. It should develop health policies that will improve the financial risk situation of the hospital sector and increase its financial success. In particular, determining reimbursement prices based on costs will make a strong contribution to the financial sustainability of the hospital sector.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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