Özet:

The aim of the study is to reveal whether public supply and company assessment, which is a new area of application in the health sector, is a method that can often be preferred in recent years. In the study, based on the financial statements of a default hospital in which the stock exchange is translated, the most suitable methods for the assessment of the hospital enterprises are the record value, market value/defter value, price/benefit, asset and net cash flow approaches. In the study, which used the 2003-2010 balance sheets, for the 2011-2015 and subsequent year, a regression analysis was made based on sales forecasts. In this analysis, which is used as an independent variable, the smallest square technique is used for the use of proforma balance sheets and income tables, the company’s assessment methods. As a result, each assessment method has shown different values, and the application hospital has shown that the stock record value is lower than the market value, and that the health sector has a high market value. Applied assessment methods can be used in the assessment of healthcare enterprises and have been determined to be added value providers. The study said it would be beneficial for public hospitals planned to be autonomous in the near future.

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