Comparative Financial Analysis of Health Care Enterprises that Apply TFRS and FRF for LMEs, Providing Hospital Services Subject to Independent Audit (2018-2022)

Enver Bozdemir

Makale detayları

Comparative Financial Analysis of Health Care Enterprises that Apply TFRS and FRF for LMEs, Providing Hospital Services Subject to Independent Audit (2018-2022)

Yazarlar:

Enver Bozdemir

Yayıncı:

Sakarya University

Ana Başlıklar:

Sağlık Yönetimi

Dergi:

İşletme Bilimi Dergisi Vol.12 Issue 3, pp.339-358

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001331145

pISSN:

2148-0737

Anahtar kelimeler:

Özet:

 The purpose of the study is to analyze the financial status and performance of private hospitals whose financial statements have been independently audited. Qualitative method was used in the study. The Financial Status Statement and Profit or Loss Statement data of the Hospital services sector for the years 2018-2022 published by the Public Oversight Accounting and Auditing Standards Authority POA were analyzed. In the analysis of the obtained data, the liquidity, asset utilization, financial structure and profitability of the hospitals were compared and examined. The study covers hospital enterprises that apply both the Turkish Financial Reporting Standards TFRS and the Financial Reporting Standard for Large and Medium-Sized Enterprises FRS for LMEs and are subject to independent audit. In this context, 102 hospital enterprises were analyzed in 2018, 100 in 2019, 106 in 2020, 87 in 2021 and 117 in 2022. According to the findings, it was observed that the companies subject to TFRS were better than the companies subject to FRS for LMEs in terms of liquidity, asset utilization, financial structure and profitability analysis. On the other hand, it was determined that the financial situations of the hospitals subject to both Standards were not at the desired level in 2021-2022. This study contributes to the literature in terms of financial analysis of healthcare companies in terms of pandemic and post-pandemic periods and determination of the level of impact on the profitability of the healthcare services sector.

 The purpose of the study is to analyze the financial status and performance of private hospitals whose financial statements have been independently audited. Qualitative method was used in the study. The Financial Status Statement and Profit or Loss Statement data of the Hospital services sector for the years 2018-2022 published by the Public Oversight Accounting and Auditing Standards Authority POA were analyzed. In the analysis of the obtained data, the liquidity, asset utilization, financial structure and profitability of the hospitals were compared and examined. The study covers hospital enterprises that apply both the Turkish Financial Reporting Standards TFRS and the Financial Reporting Standard for Large and Medium-Sized Enterprises FRS for LMEs and are subject to independent audit. In this context, 102 hospital enterprises were analyzed in 2018, 100 in 2019, 106 in 2020, 87 in 2021 and 117 in 2022. According to the findings, it was observed that the companies subject to TFRS were better than the companies subject to FRS for LMEs in terms of liquidity, asset utilization, financial structure and profitability analysis. On the other hand, it was determined that the financial situations of the hospitals subject to both Standards were not at the desired level in 2021-2022. This study contributes to the literature in terms of financial analysis of healthcare companies in terms of pandemic and post-pandemic periods and determination of the level of impact on the profitability of the healthcare services sector.

 The purpose of the study is to analyze the financial status and performance of private hospitals whose financial statements have been independently audited. Qualitative method was used in the study. The Financial Status Statement and Profit or Loss Statement data of the Hospital services sector for the years 2018-2022 published by the Public Oversight Accounting and Auditing Standards Authority POA were analyzed. In the analysis of the obtained data, the liquidity, asset utilization, financial structure and profitability of the hospitals were compared and examined. The study covers hospital enterprises that apply both the Turkish Financial Reporting Standards TFRS and the Financial Reporting Standard for Large and Medium-Sized Enterprises FRS for LMEs and are subject to independent audit. In this context, 102 hospital enterprises were analyzed in 2018, 100 in 2019, 106 in 2020, 87 in 2021 and 117 in 2022. According to the findings, it was observed that the companies subject to TFRS were better than the companies subject to FRS for LMEs in terms of liquidity, asset utilization, financial structure and profitability analysis. On the other hand, it was determined that the financial situations of the hospitals subject to both Standards were not at the desired level in 2021-2022. This study contributes to the literature in terms of financial analysis of healthcare companies in terms of pandemic and post-pandemic periods and determination of the level of impact on the profitability of the healthcare services sector.

 Çalışmanın amacı, finansal tabloları bağımsız denetimden geçen özel hastanelerin finansal durumu ve performansının finansal açıdan analiz edilmesidir. Çalışmada nitel yöntem kullanılmıştır. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu KGK tarafından yayımlanan 2018-2022 yıllarına ait Hastane hizmetleri sektörünün Finansal Durum Tablosu ile Kar veya Zarar Tablosu verileri analiz edilmiştir. Elde edilen verilerin analizinde hastanelerin likidite, varlık kullanımı, finansal yapı ve karlılık durumları karşılaştırılarak incelenmiştir. Çalışma hem Türkiye Finansal Raporlama Standartlarını TFRS hem de Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardını BOBİ FRS uygulayan ve bağımsız denetime tabi olan hastane işletmeleri kapsamaktadır. Bu kapsamda 2018de 102, 2019da 100, 2020de 106, 2021de 87 ve 2022de 117 hastane işletmesinin analizi yapılmıştır. Elde edilen bulgulara göre, TFRSye tabi işletmelerin likidite, varlık kullanımı, finansal yapı ve karlılık analizi açısından BOBİ FRSye tabi işletmelere göre daha iyi oldukları görülmüştür. Buna karşın her iki Standarda tabi olan hastanelerin finansal durumlarının 2021-2022 yıllarında istenilen seviyede olmadığı tespit edilmiştir. Bu çalışma sağlık işletmelerinin pandemi ve sonrası dönemler açısından finansal analizi, sağlık hizmetleri sektörünün karlılıklarının etkilenme düzeyinin tespiti bakımından literatüre katkı sağlamaktadır.

Makale detayları

Comparative Financial Analysis of Health Care Enterprises that Apply TFRS and FRF for LMEs, Providing Hospital Services Subject to Independent Audit (2018-2022)

Yazarlar:

Enver Bozdemir

Yayıncı:

Sakarya University

Ana Başlıklar:

Sağlık Yönetimi

Dergi:

İşletme Bilimi Dergisi Vol.12 Issue 3, pp.339-358

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001331145

pISSN:

2148-0737

Healthcare

Independent Audit

TFRS

FRS for Lmes

Financial AnalysisSağlık Hizmetleri

Bağımsız Denetim

TFRS

BOBİ FRS

Finansal Analiz

Sayı

Makale detayları

Yazarlar: Enver Bozdemir

Yayıncı: Sakarya University

Ana Başlıklar: Sağlık Yönetimi

Dergi: İşletme Bilimi Dergisi Vol.12 Issue 3, pp.339-358

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001331145

pISSN: 2148-0737

Sayı

Yazarlar:

Enver Bozdemir

Yayıncı:

Sakarya University

Ana Başlıklar:

Sağlık Yönetimi

Dergi:

İşletme Bilimi Dergisi Vol.12 Issue 3, pp.339-358

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001331145

pISSN:

2148-0737