Özet:

The purpose of this study is to measure the financial performance of the hospitals associated with the Ministry of Health of Ankara (based on educational and research hospitals and state hospitals), comparing their financial performance before and after the period of the General Secretariat of the Public Hospitals Association. Method - 13 state hospitals located within the borders of Ankara have been included in 13 educational and research hospitals. The 10 year financial statements covering the 2008-2017 years of hospitals within the scope have been subjected to ratio analysis. The data on hospitals within the scope is obtained from the Single Ordinary Accounting System of the Ministry of Health of T.C. and evaluated by Excel. Results - In both educational and research hospitals the liquidity rates were lower than necessary, the liquidity rates were observed over the years, these declines were increasing during the general secretariat period, foreign resources and short-term foreign resources were increasing, the self-sources were significantly reduced and this process was further accelerated, especially during the general secretariat period, the risk level increased in terms of financial structural rates, the capacity of the material assets and permanent assets was used over the capacity, the profitability of the expected success was not captured. Debate - As a result, it can be said that the expected financial success after the period of Secretariat of the Public Hospitals Association in both educational and research hospitals within the scope and in the state hospitals cannot be achieved. It’s not just right to link it to the created management model, it’s also right to evaluate it along with the changes in the health sector in recent years. In our country, public hospitals, including hospitals, are a major problem in the work with low performance. In particular, hospital managers should understand the importance of measuring financial performance and adopt a management understanding based on measuring and assessing financial performance.

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