Ankara İli Kamu Hastanelerinin 2008-2017 Dönemi Finansal Performans Analizi
2008-2017 Financial Performance Analysis of Public Hospitals in Ankara Province

Summary/Abstract: Purpose – The aim of this study is to measure the financial performance of hospitals affiliated to the Ministry of Health of Turkey (on the basis of training and research hospitals and puplic hospitals) and to compare their financial performance before and after the period of General Secretariat of the Public Hospitals Union (GSPHU). Design/methodology/approach – The study includes 13 public hospitals and 13 training and research hospitals located in Ankara. The 10-year financial statements of the hospitals covering the years 2008-2017 were subjected to ratio analysis. Data regarding the hospitals were obtained from the Uniform Accounting System of Turkish Ministry of Health and evaluated with Microsoft Excel. Findings – It is found that in both training and research hospitals; the liquidity ratios are lower than they were expected to be; there have been descreases in liquidity ratios over the years, these decreases have gradually increased during the GSPHU period; foreign resources and especially short-term foreign resources have increased, and the equity capital has decreased significantly and this trend has accelerated during the General Secretariat period; the risk level has increased in terms of financial structure ratios; tangible and intangible assets were overused above their capacities, and projected success in terms of profitability hasn't been achieved. Discussion- As a result, it is suggested that the financial success expected before and after GSPHU period in both training and research hospitals and public hospitals is not achieved. This is not only attributable to the management model established, but it should be evaluated with the recent changes in health sector. The low performance of the hospitals, especially of the public hospitals, is a concerning issue in our country. Especially hospital managers should realize the importance of assessing financial performance and adopt a management approach based on assesment and evaluation of financial performance.

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