TOPSIS TEKNİĞİ İLE FİNANSAL PERFORMANS ANALİZİ: TÜRKİYE’DEKİ DEVLET ÜNİVERSİTESİ HASTANELERİNİN ÖRNEK BİR İNCELEMESİ

Authors : Nehir Balci

Pages : 155-176

Doi:10.11611/yead.373456

View : 10 | Download : 4

Publication Date : 2017-12-31

Article Type : Other

Abstract :Normal 0 21 false false false TR X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal Tablo"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:Calibri; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} Financial performance of public university hospitals is frequently discussed today and an overall analysis is required because data resources of hospitals are limited and their specific structures make financial performance assessments difficult. In this respect, the present study carried out a performance analysis using TOPSIS technique in order to help decision makers in the health care system to make better decisions. The study examined the financial performances of 27 public university hospitals which were available in Audit Reports of the Turkish Court of Accounts between the years 2014 and 2015, considering eight financial ratios. As a result, the ranking of hospitals having the best and the worst performance changed dramatically each year. However, it is seen that Atatürk University Hospital remained among those hospitals with the highest three performances hospitals whereas Hacettepe University Hospital had one of the lowest three performances during the study period.
Keywords : Public University Hospitals, Financial Performance, Financial Analysis of Health Organizations, TOPSIS