Özet:

Ministry of Health Hospitals Financial Data Consolidation With changes around the world, the functions of the Ministry of Health are promoted to roles of regulatory, supervisory and delivery of primary health care. Delivery of second and tertiary level health services in general will be left to the Public Hospital Associations with administrative and financial autonomy. This research introduce a model shows how to form and consolidate financial data in the Public Hospital Associations. When Constituting this model, financial data from 816 hospitals and health centers except Oral and Dental Health Centers in the secondary and tertiary care under the Ministry of Health were used. The research was made of two phases to consolidate financial statement. First, fusion tables were created by merging the data from the four legally independent financial systems (the General Budget, the Revolving Fund, Chattel and Immovable Property Financial System). Then, based on international and national accounting standards, the fusion tables of 816 hospitals and health centers were consolidated as they were a single enterprise and explicit information on the methodology of consolidation was provided. For association managers, this model is thought of as a primary source of information as to how to consolidate financial data

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