Özet:

The aim of this study is to put forth the effects of affiliations on Health Ministry hospitals’ financial structures and to make assessments in this terms. In this context, it is evaluated that the effects of affiliation applications on hospital budgets by comparing pre/post accrued expenses and expenses of 13 hospitals out of 17 hospitals in affiliation process. In the study firstly, the affiliated hospitals' pre/post affiliation income and expense accruals are compared. Moreover, in order to evaluate the affiliation applications’ effects on budget performance in detail, an additional affiliated hospital has been handled. In this context, it is evaluated that how affiliation has influenced the personnel expenses, medical equipment and drug expenses, investment costs, hospital borrowing rate and the number of outpatient and inpatient in the health faicilities. Microsoft Excel is used in the analysis of the data. According to the analysis, it is found out that affiliation applications have generally positive effects on hospital budgets On the other hand, it is detected that afiliating with training and training hospitals has an negative effect on the hospital budget while afiliating with state hospitals has positive effects. The Wilcoxon test is also performed to demonstrate the financial impact of Affiliations by using SPSS 20. According to the analysis, there are no statistically significant differences between income and expense accrual differences of pre/post affiliation in affiliated hospital. 

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