Özet:

Purpose- Changing economic approaches force the sustainability and efficiency of public health management structures to be provided with existing resources. In this direction, our study is aimed to evaluate the effect of the Intellectual Value Added Coefficient-VAIC of a university hospital, which has important resources in terms of high-level knowledge and skill use, on sustainability and efficiency. Methodology- The financial reports of the university hospital; It was obtained from the precise and detailed trial balance, balance sheet, and income-expense statement data. Relevant data in the VAIC model were taken and analyzed by comparing them over three years. Findings- The VAIC effectively increases the university hospital's efficiency and sustainability rates over three years. There was a statistically significant positive correlation between VAIC and ATO in all of the years 2014-2016. While there was no significant relationship between VAIC and ROA in 2014, there was a negative relationship in 2015, and a positive relationship in 2016. Conclusion- There is an increasing relationship between the efficiency of the added value created by the components that make up the university hospital resources and the productivity. Between the efficiency of the added value and the profitability, as the debts that were taken over from the previous years are closed; while a relationship could not be established in 2014, it was determined that profitability decreased in 2015 and increased profitability in 2016. It has been determined that the VAIC Model can be used and effective in the evaluation of sustainability and efficiency in the strategic management of university hospitals. In addition, these results reveal that university hospitals should use these important powers by developing them. We claim that this new approach will contribute significantly to financial risks in the implementation of strategic management and cost analysis against financial dilemmas in ensuring the financial sustainability of university hospitals in Turkey.

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