ANKARA’DA YER ALAN ÖZEL BİR SAĞLIK İŞLETMESİNİN FİNANSAL TABLOLARININ ORAN ANALİZİ YÖNTEMİ İLE DEĞERLENDİRİLMESİ
EVALUATION BY RATIO ANALYSIS METHOD OF FINANCIAL STATEMENTS OF A PRIVATE HEALTH ENTERPRISE CONTAINED IN ANKARA

Summary/Abstract: The aim of this study is to evaluate the entity's financial structure and to help in taking financial decisions based on the results of ratio analysis applied in private a health organizations located in Ankara. For the realization of this goal been used suitable for analysis of 5-year financial statements between the period 2006-2010 of relevant organization. Determined how to assets financed to put forth the structure of the organization's assets and resources. Debt repayment capacity, economic-financial structure, the level of profitability, liquidity position, management's success and the market value of the organization are examined. This study rates are calculated by analyzing the financial exchange at the end of the five-year period of health organization interpreted by comparing with the standard rates and past years. According to the results of ratio analysis, liquidity position of health organizations is found to be higher than previous year of organization and than generally accepted average value of liquidity. Also organization is not charged timely the receivables and emerged be prolonged of receivables collection period in 2010 (75.95 days) compared to 2009 (59.26 days). Furthermore, depending on the evaluation of as a whole of financial statements of the health organization has been concluded that is increase in a positive way at rates in some from year to year

• Details
• Contents