Abstract:

Today, financial analysis is very important for to maintain their presence, create value and improve their competitive abilities of their enterprise. Therefore, with this study, it is aimed to evaluate the financial structure of a private health enterprise operating in Ankara according to the results of trend analysis of financial statements. In this context, 11-year financial statements and comprehensive income statements were used between 2010 and 2020. After the inflation correction of the data, trend analysis was carried out based on 2010. According to the results of the research, the commercial receivables of the healthcare business are on an upward trend over the years, while cash and similar values have decreased. It has been determined that the business has problems with receivable collection. It is recommended to increase collection power, strengthen the liquid structure, and revisit the inventory policy by reducing the çölleştin time of receivables in the enterprise

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