Özet:

Based on the business’s past and current financial data, predicting the future situation is very important for the parties involved in the business and other institutions. Many financial analytics techniques are used to obtain this information. One of these analysis techniques is the ratio analysis used in determining the financial performance of the enterprises. The ratio analysis is done by comparing the relevant pen in the business balance sheets and income tables to each other. But more than calculating this percentage or percentage of the data obtained, the interpretation of these data calculated adds meaning to the findings. In general, the ratio analysis, balance sheet and income tables are calculated for internal and external information users by moving from the pen. The specific interest rates to be calculated for business information users will have the capacity to meet the information needs of the stakeholders in terms of decision-making. In this context, the enterprises will provide an important set of data for the stakeholders that will be calculated by excepting the traditional rate analysis tools for internal users. In the study, calculating the cost rates of a training and research hospital operating in Istanbul for the January 2008 period, the results obtained were assessed in terms of contribution to internal users. The study found that some of the calculated rates of the hospital were similar to the results calculated for other purposes. Comparing the rates within the scope of the work was not possible because there was no work on this. More work in this field will both contribute to the decision-making of managers, and it will be possible to compare the cost rates between institutions.

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