Özet:

The main objective of evaluating the financial performance of a firm is to provide information about the financial condition and financial development of the firm. Evaluation of financial performance in hospitals is done with the same purpose and used for aduting. The aim of this study is to predict the financial performace of the Ministry of Health Hospitals which have revolving fund and to identify the statistical impacts of organizational factors. The data of 2005 was used in the study. The hospital financial viability index (HVI) was used to mesurement of financial performance in this study. HVI represents the sum of three financial ratios reflecting a hospital's capital structure, liquidity and operating performance. Organizational factors affected the financial performans of hospitals were determined in the study.

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