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Bu çalışma, Türkiye sağlık sisteminde önemli bir yere sahip olan devlet üniversitesi hastanelerinin finansal performanslarını Gri İlişkisel Analiz yöntemi (GİA) ile değerlendirmeyi amaçlamaktadır. Sağlık hizmetlerinin sürdürülebilirliği sağlamak için finansal kaynakların etkin şekilde yönetilmesi gerekmektedir. Bu bağlamda, likidite, finansal yapı, devir ve kârlılık oranlarıyla analiz gerçekleştirilmiştir. Otuz iki devlet üniversitesi hastanesi için on finansal oran 2015 yılı itibariyle hesaplanarak analizde kullanılmıştır. Hastanelerin likidite oranları açısından ideal değerlerin altında olduğu, hastanelerin finansal yapısının borçlanma ağırlıklı, özsermayesinin zayıf olduğu ve karlılıkların düşük olduğu tespit edilmiştir. GİA analizi sonucunda, likidite ve karlılık oranları yüksek olan hastanelerin finansal performansının da yüksek olabileceği sonucuna varılmıştır. Ayrıca çalışma sonuçlarına göre finansal per-formansı orta ve düşük seviyede olan hastanelerin karlılık problemi ile karşı karşıya oldukları görülmektedir.
The aim of this study is to evaluate the financial performance assessment of public university hospitals which have crucial position in the Turkish healthcare system by Grey Relational Analysis (GRA). Financial resources need to be managed efficiently to ensure the sustainability of health services. In this context, it is used to liquidity, financial structure, turnover and profitability ratio to conduct analysis. Ten financial ratio of thirty-two public university hospitals for the year 2015 are measured to employ in the analysis. It is found that hospitals were below ideal values in terms of liquidity ratio, the financial structure of the hospitals was debt-weighted, that their equity position was weak and that their profitability was low. GIA is concluded that a hospital that has higher liquidity and profitability ratio may have higher financial performance. Moreover, as a result of the analysis, it is determined that the hospi-tals, whose financial performance are medium and low, have faced the profitability problem.
The aim of this study is to evaluate the financial performance evaluation of public university hospitals which have crucial position in Turkish health care system by Grey Relational Analysis (GRA). Financial resources need to be managed efficiently to ensure the sustainability of health services. In this context, it is used to liquidity, financial structure, turnover and profitability ratios to conduct analysis. Ten financial ratios of thirty-two public university hospitals for the year 2015 are measured to employ in the analysis. It is found that hospitals were below ideal values in terms of liquidity ratios, the financial structure of the hospitals was debt-weighted, that their equity position was weak and that their profitability was low. GİA is concluded that a hospital which has higher liquidity and profitability ratios may have higher financial performance. Moreover, as a result of the analysis, it is determined that the hospi-tals, whose financial performance are medium and low, have faced the profitability problem
Field : Eğitim Bilimleri; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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