KAMU SAĞLIK İŞLETMELERİNDE FİNANSAL PERFORMANS DEĞERLEMESİ: KAMU HASTANELERİ BİRLİKLERİ ÜZERİNE BİR UYGULAMA
Financial Performance Evaluation of Public Hospitals: An Application on Association of Public Healthcare

Summary/Abstract: After Health Transformation Program which was launched in 2003, public hospitals have begun to provide services with private hospitals in the same competitive enviroment. In this case, the valuation of financial performance has become important for public hospitals. The purpose of this study is to discuss applicability of ratio analysis which shows the evaluation of financial performance for public hospitals. In this study is to measure financial performance the 12 public hospitals in Kastamonu during the period 2008-2012. Results of the analysis shows that efficiency ratios of public hospitals which shows the efficiency of asset utilization improved in the 5-year period but profitability ratios of public hospitals, which shows the efficiency of liabilitiy utilization, deteriorated in the sameperiod. Increasing in general management expenses and especially operating expenses negatively affected the performance of liabilitiy management.

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