Özet:

Nowadays, changing competition condition affects financial conditions of health care institutions negatively .Hospitals need financial performance measurement to adapt changing environmental conditions and increasing competition environment, have information about financial condition of hospital, determine which part of the achieving their goals and provide quality service. For this reason, hospital administrators have to approve financial performance measurements as a natural result of their job.This research, a cross-sectional field study in descriptive type, was made to determine criteria used when evaluating financial conditions of private hospitals operating in Ankara. Administrators of private hospitals operating in Ankara created universe of the study, and it was tried to reach the entire universe without choosing sample and survey acquired as a result of literature scanning was carried out to 20 individual. Which financial criteria is important to evaluate was reached by analyzed answers given by administrators with appropriate statistical methods and by transferred them to SPSS 17, 0 package program.When results from research are analyzed, it is obtained that administrators evaluate that liquidity, profitability, and activity proportions are more important than the other proportions used in evaluating financial performances of hospitals; and suggestions about this were presented.

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