Citation Number
2
Views
39
Downloands
12
Bu araştırma ile “Sosyo-Ekonomik Gelişmişlik Endeksi 2017” sıralamasında 1. bölgede yer alan, döner sermaye işletmesine sahip üniversitelerin finansal performansını değerlendirmek, sağlık yöneticilerine bilgi sağlayarak konuyla ilgili yazına katkıda bulunmak amaçlanmıştır. Araştırma kapsamında üniversite döner sermaye işletmelerinin 2017-2018 ve 2019 yıllarına ait bilanço ve gelir tablosu verileri incelenmiş ve oran analizi yöntemi ile değerlendirilmiştir. Gerçekleştirilen analiz neticesinde döner sermaye işletmelerinin likidite oranlarının pozitif olduğu tespit edilmiştir. Döner sermaye işletmelerinin finansal yapı oranları ve kârlılık oranlarının istenilen seviyenin altında kaldığı sonucuna ulaşılmıştır. İşletmelerin faaliyet oran sonuçları ise de yıllara göre değişken nitelikte bir sonuca sahip olduğuna ulaşılmıştır. Döner sermaye işletmelerinin finansal yöntemlerinin planlamalarını güncellemeleri önerilmektedir.
This research aims to evaluate the financial performance of universities with return capital operations located in the 1st area in the "Social-Economic Development Index 2017" ranking, and to contribute to the related article by providing information to health managers. In the framework of the research, the balance sheet and income table data for the years 2017-2018 and 2019 of the university returning capital enterprises have been studied and evaluated by the rate analysis method. The results of the analysis found that the liquidity rates of the returning capital enterprises were positive. The result was that the turn-capital enterprises' financial structure rates and profit rates remain below the desired level. The results of the business activity are also achieved to have a variable quality result from years to years. It is recommended that turn-capital enterprises update their financial methods of planning.
The aim of this research is to evaluate the financial performance of universities with revolving funds, which are in the first region in the “Socio-Economic Development Index 2017” ranking, and to contribute to the writing on this subject by providing information to health managers. As part of the research, the balance sheet and income statement data of university revolving fund enterprises for the years 2017-2018 and 2019 were examined and evaluated by rate analysis method. As a result of the analysis carried out, the liquidity ratios of the circulating capital enterprises were determined to be positive. It was concluded that the financial structure ratios and profitability ratios of the revolving fund enterprises remained below the desired level. The activity rate results of the enterprises have also been found to have a variable result over the years. It is recommended to reevaluate the financial methods of revolving funds.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
Article Detail 
Citation Owners
Similar Articles
Download PDF
Journal Information
Listen Paper
Print This Page
Share
Mendeley
