Kamu Ağız ve Diş Sağlığı Merkezlerinin Coğrafi Bölgelere Göre Finansal Performanslarının Değerlendirilmesi
Assessment of Financial Performance of Public Oral and Dental Health Centers by Geographical Regions

Summary/Abstract: The aim of this study was to assess the financial performance of Oral and Dental Health Centers (ODHC) operating in the public sector in Turkey by geographic regions, also to determine the factors affecting financial performance levels. In direction of the aim of the study, the research was conducted in the scope of a total of 124 ODHCs which provides service in seven geographical regions and of which balance sheet and income statements for the statement period 2014-2015 were completely reached. The financial statements of public ODHCs were analyzed using the ratio analysis method with the help of 14 financial ratios. For the analysis of the data obtained with the ratio analysis, Kruskal-Wallis and Mann Whitney-U tests were used in the SPSS package software. As a result of the study, it was determined that ODHCs generally had a sufficient operational capital to pay their short-term debts, however, their equity were insufficient and net profit margins were at negative level. There were significant differences found among geographical regions: in 2014 between the Mediterranean and Black Sea regions, between the Marmara and Aegean regions and between the Mediterranean and Southeastern regions, and in 2015 between the Mediterranean and Black Sea regions, between the Marmara and Black Sea regions and between the Southeastern Anatolia and Aegean regions.

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