Evaluation of the Financial Performances of Businesses in the Human Health Services Sector

Mehtab Çelik; Ersin Korkmaz

Makale detayları

Evaluation of the Financial Performances of Businesses in the Human Health Services Sector

Yazarlar:

Mehtab Çelik | Ersin Korkmaz

Yayıncı:

Artvin Çoruh University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi Vol.9 Issue 2, pp.352-367

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001307396

pISSN:

2458-8385

Anahtar kelimeler:

Özet:

 The aim of this study is to reveal the financial status and development of micro, small, medium and large-scale health enterprises operating in the human health services sector. In this context, the data obtained from the balance sheet and income statements of the Q-86 Human Health Services sector for the period 2017-2021, data of which were published by the Central Bank of the Republic of Turkey, were analyzed with the comparative financial statements analysis and financial life index. As a result of the comparative financial statement analysis, it has been determined that there is no sustainable increase over the years in the items that make up the financial performance of the health enterprises, which are evaluated on a scale basis, and that there are significant decreases in the financial performance indicators of the enterprises, especially in 2021. In addition, it has been determined that medium and large-scale health enterprises in general are experiencing financial problems. The results of the Financial Life Index, on the other hand, showed that the financial life capacity was the highest in micro and then small-scale enterprises. On the other hand, medium and large-scale enterprises have financial problems; however, it has been determined that there are improvements in financial life capacity by 2021.

 The aim of this study is to reveal the financial status and development of micro, small, medium and large-scale health enterprises operating in the human health services sector. In this context, the data obtained from the balance sheet and income statements of the Q-86 Human Health Services sector for the period 2017-2021, data of which were published by the Central Bank of the Republic of Turkey, were analyzed with the comparative financial statements analysis and financial life index. As a result of the comparative financial statement analysis, it has been determined that there is no sustainable increase over the years in the items that make up the financial performance of the health enterprises, which are evaluated on a scale basis, and that there are significant decreases in the financial performance indicators of the enterprises, especially in 2021. In addition, it has been determined that medium and large-scale health enterprises in general are experiencing financial problems. The results of the Financial Life Index, on the other hand, showed that the financial life capacity was the highest in micro and then small-scale enterprises. On the other hand, medium and large-scale enterprises have financial problems; however, it has been determined that there are improvements in financial life capacity by 2021.

 The aim of this study is to reveal the financial status and development of micro, small, medium and large-scale health enterprises operating in the human health services sector. In this context, the data obtained from the balance sheet and income statements of the Q-86 Human Health Services sector for the period 2017-2021, data of which were published by the Central Bank of the Republic of Turkey, were analyzed with the comparative financial statements analysis and financial life index. As a result of the comparative financial statement analysis, it has been determined that there is no sustainable increase over the years in the items that make up the financial performance of the health enterprises, which are evaluated on a scale basis, and that there are significant decreases in the financial performance indicators of the enterprises, especially in 2021. In addition, it has been determined that medium and large-scale health enterprises in general are experiencing financial problems. The results of the Financial Life Index, on the other hand, showed that the financial life capacity was the highest in micro and then small-scale enterprises. On the other hand, medium and large-scale enterprises have financial problems; however, it has been determined that there are improvements in financial life capacity by 2021.

 Bu çalışmanın amacı, insan sağlığı hizmetleri sektöründe faaliyet gösteren mikro, küçük, orta ve büyük ölçekli sağlık işletmelerinin finansal durumlarını ve gelişimlerini ortaya koymaktır. Bu kapsamda Türkiye Cumhuriyeti Merkez Bankası tarafından verisi yayımlanan Q-86 İnsan Sağlığı Hizmetleri sektörünün 2017- 2021 dönemine ait bilanço ve gelir tablolarından elde edilen veriler karşılaştırmalı mali tablolar analizi ve finansal yaşam indeksi ile analiz edilmiştir. Karşılaştırmalı mali tablo analizi sonucunda ölçek bazında değerlendirilen sağlık işletmelerinin finansal performanslarını oluşturan kalemlerde yıllar itibarıyla sürdürülebilir bir artışın olmadığı ve özellikle 2021 yılında işletmelerin finansal performans göstergelerinde önemli azalmalar olduğu tespit edilmiştir. Ayrıca genel olarak orta ve büyük ölçekli sağlık işletmelerinin finansal açıdan sorunlar yaşadığı belirlenmiştir. Finansal Yaşam İndeksine ait sonuçlar ise, finansal yaşam kapasitesinin en yüksek mikro ve daha sonra küçük ölçekli işletmelerde olduğunu göstermiştir. Orta ve büyük ölçekli işletmelerin ise finansal açıdan sorun yaşadığı; ancak 2021 yılına gelindiğinde finansal yaşam kapasitesinde iyileşmelerin olduğu tespit edilmiştir.

Makale detayları

Evaluation of the Financial Performances of Businesses in the Human Health Services Sector

Yazarlar:

Mehtab Çelik | Ersin Korkmaz

Yayıncı:

Artvin Çoruh University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi Vol.9 Issue 2, pp.352-367

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001307396

pISSN:

2458-8385

Healthcare Businesses

Comparative Financial Statement Analysis

Financial Life IndeksSağlık İşletmeleri

Karşılaştırmalı Mali Tablo Analizi

Finansal yaşam İndeksi

Sayı

Makale detayları

Evaluation of the Financial Performances of Businesses in the Human Health Services Sector

Yazarlar: Mehtab Çelik | Ersin Korkmaz

Yayıncı: Artvin Çoruh University

Ana Başlıklar: Finansal Muhasebe

Dergi: Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi Vol.9 Issue 2, pp.352-367

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001307396

pISSN: 2458-8385

Healthcare Businesses

Comparative Financial Statement Analysis

Financial Life IndeksSağlık İşletmeleri

Karşılaştırmalı Mali Tablo Analizi

Finansal yaşam İndeksi

Sayı

Yazarlar:

Mehtab Çelik | Ersin Korkmaz

Yayıncı:

Artvin Çoruh University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi Vol.9 Issue 2, pp.352-367

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001307396

pISSN:

2458-8385