Özet:

The aim of this study is to determine if public offering and valuation studies, which is a new field in health sector, can be a preferred method or not in the near future. The study based on financial tables of which a hospital that is assumed to be in the exchange market, the valuation was performed in the assumption of book value, market value/book value, price/profit, share of profit and net cash flow approaches being the most appropriate methods for hospital business. In the study in which was balance and income tables are used, a regression analysis was conducted for years 2011-2015 and later based on sales predictions. The sales items are used as the independent variable, proforma balance and income tables were prepared by using the least squares method in order to be used in company valuation. As a result, while each valuation method put forth different values, it is revealed that the study hospital’s share book value is lower than the market value and market value of health sector is higher. This shows that tested valuation methods can be used for health business valuations and provide gain in value. Also it will suggest a course of action for the studies that will be performed in the near future for the planned de-centralization of public hospitals.

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