Ankara İli Sağlık Bakanlığı Hastanelerinin 2008-2013 Dönemi Finansal Performansının Oran Analizi İle İncelenmesi

Abstract

The aim of this study is to identify the capital structure of hospitals under the Ministry of Health through financial performance analysis in order to determine whether these variables affecting financial performance bring about an improvement in such hospitals' financial performance, and to reveal their financial profiles by means of identifying their trends between the years 2008-2013. The target population of the study consisted of 13 training and research hospitals and 7 state hospitals within the boundaries of Ankara Metropolitan Municipality. , it was observed that there was a decrease in the liquid assets and an increase in the use of short-term liabilities of the hospitals and that an over-investment was made to stocks and accordingly the hospitals made a loss. It is expected that the results of the study will provide important clues for health planners and policy-makers.