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Covid-19 salgını, sağlık hizmetlerine olan talebi artırmış, sağlık sektörünün önemine bir kez daha dikkat çekmiştir. Sağlık sektörünün en önemli paydaşlarından birisi de hiç şüphesiz hastanelerdir. Salgın döneminde hastane bakımından yeterli kapasiteye sahip olan ülkeler vatandaşlarına gerekli sağlık hizmetlerini sunabilirken, kimi bazı ülkelerde ise bu hizmetlerin yetersizliği sonucu fevkalade üzücü hadiseler yaşanmıştır. Dolayısıyla salgın, savaş ve afetler gibi olağanüstü durumlar için iyi bir sağlık sisteminin yanı sıra güçlü finansal yapıya sahip hastanelere ihtiyaç duyulmaktadır. Bu çalışmanın amacı, hastane hizmetleri sektöründe faaliyet gösteren firmaların finansal performansının belirlenmesi ve Covid-19 salgınında tam kapanmaların uygulandığı 2020 yılı ile diğer yılların karşılaştırılmasıdır. Çalışmada, Türkiye Cumhuriyet Merkez Bankası (TCMB) tarafından yayımlanan sektördeki firmalara ait 2009-2020 yıllarını kapsayan birleştirilmiş bilanço ve gelir tablolarından elde edilen veriler kullanılmıştır. Bu bağlamda ilk olarak oran analizi, daha sonra çok kriterli karar verme yöntemlerinden WASPAS yöntemi uygulanmıştır. Çalışmanın sonucunda, sektörün likidite oranlarının düşük, özkaynakların yetersiz olduğu görülmüştür. Ayrıca, alacakların tahsili ve stok devir hızının arzulanan düzeyin altında gerçekleştiği, 2011, 2014, 2016 ve 2018 yıllarında net zararın söz konusu olduğu tespit edilmiştir. Performans sıralamasında ilk sırayı 2009 yılı alırken, ikinci sırayı Covid-19 salgınında tam kapanmaların yaşandığı 2020 yılı almıştır. Dolayısıyla Covid-19 salgınının hastane hizmetleri sektörünü finansal açıdan olumlu etkilediği ifade edilebilir.
The Covid-19 epidemic has increased the demand for health services, and has once again attracted the importance of the health sector. One of the most important stakeholders in the health sector is undoubtedly hospitals. The countries with sufficient hospital capacity in the time of the conflict can provide the necessary health care services to their citizens, while in some countries, the lack of these services has led to tremendous sad events. Therefore, a good health system as well as hospitals with a strong financial structure are needed for emergencies such as epidemic, war and disasters. The aim of this study is to determine the financial performance of the companies operating in the hospital services sector and to compare the year 2020 with the other years where the full closures in the Covid-19 epidemic are applied. The study used the data obtained from the combined balance sheets and income tables covering the 2009-2020 years of companies in the sector published by the Republic of Turkey Central Bank (TCMB). In this context, first the ratio analysis, then the WASPAS method of multi-critical decision-making methods was applied. The study found that the sector’s liquidity rates were low, self-sources were insufficient. Furthermore, it has been found that net loss in the years 2011, 2014, 2016 and 2018 occurred, where the allocation and stock turnover rate occurred below the desired level. The first place in the performance ranking was in 2009, while the second place was in the year 2020 when the Covid-19 epidemic was completely closed. Therefore, it can be stated that the Covid-19 epidemic has a positive financial impact on the hospital service sector.
The Covid-19 outbreak has increased the demand for health services and once again pointed out the importance of the health sector. One of the most crucial stakeholders of the health sector is undoubtedly hospitals. While the countries with sufficient capacity in terms of hospitals could provide the necessary health services to their citizens during the epidemic period, in some countries, exceptionally sad events were experienced as a result of the inadequacy of these services. Therefore, in addition to a good health system, hospitals with strong financial structures are needed for extraordinary situations such as epidemics, wars and disasters. The aim of this study is to determine the financial performance of companies operating in the hospital services sector and to compare the year 2020, when full closures were implemented in the Covid-19 epidemic, with other years. In the study, the data obtained from the combined balance sheets and income statements of the companies in the sector covering the years 2009-2020 published by the Central Bank of the Republic of Turkey (CBRT) were used. In this context, firstly ratio analysis, then WASPAS method, which is one of the multi-criteria decision making methods, was applied. As a result of the study, it was observed that the liquidity ratios of the sector were low and the own funds were insufficient. In addition, it was determined that the collection of receivables and inventory turnover were below the desired level, and there was a net loss in 2011, 2014, 2016 and 2018. While 2009 took the first place in the performance ranking, the year 2020, when full closures were experienced due to the Covid- 19 epidemic, took the second place. Therefore, it can be stated that the Covid-19 epidemic has positively affected the hospital services sector financially.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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