Sağlık İşletmelerinde Finansal Oranlar Aracılığıyla Performans Ölçümü: Hastanelerde Bir Uygulama
Measuring The Performance Through Financial Ratios At Healthcare Establishments: A Practice In Use at Hospitals

Summary/Abstract: This study intends to measure the financial performance of hospitals as per the financial ratios obtained from the financial statements of Public and private hospitals that have a status of general hospital. 53 State hospitals have a status of AII whereas 42 of them have a status of group B. 4 private hospitals involved in the study have been subject to VZA individually for each of the two groups. Data Envelopment Analysis (DEA) has been selected as the method of application for research. As a model, inputoriented CCR and BCC models have been used. It has been found that only 36% of the both groups of State hospitals analysed here under have been performing with full efficiency. It has been further found that 50% of the State hospitals of group AII and of private hospitals analysed herein have been performing with full efficiency whereas only 25% of the group B analyses were found to be performed at full capacity.

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