Analysis of financial performance in public health enterprises; one in Hatay province Dortyol State Hospital application

In our country, the health system gained a new momentum with the health transformation program in 2003. This new system has been the beginning of a new era for health enterprises. In the face of the continuous renewal of health system technology, health enterprises have also imposed additional costs on the costs they have incurred for the quality delivery of health services. As in the whole world, the health sector in our country has also been affected by the economic crises experienced by the financial markets. Today, the fact that the recent Covid-19 pandemic has seriously affected the financial market is the best example of this. The repercussions of the changes in the financial market have also increased the input costs of health operations very significantly. This situation emphasizes the measurement of the financial performance of the enterprises in the management of health enterprises. In order for the financial sustainability of health enterprises to continue, every administrator must have information about the financial statements of his enterprise. In this study, the financial performance of the financial statements of Dörtyol State Hospital affiliated to Hatay Provincial Health Directorate for the years 2015-2022 was measured by ratio analysis method. As a result of the evaluation; that the hospital carried out its activities dependent on its stocks, that there was no change in its current rates during the period of the public hospital association and the provincial Health Directorate periods after 2017, and that this rate decreased due to the effect of the Covid-19 disease, and that the hospital's cash ratio was low during the research period, and that the Hospital could not fulfill its short-term debt obligations despite the good receivable turnover rate and the collection period of the hospital's receivables, It was determined that the hospital could not meet its debts with its own resources, its debts were financed by debt again and the hospital suffered losses due to the increase in service costs provided by the effect of the Covid-19 Pandemic. Keywords: Association of Public Hospitals, Provincial Health Directorate, Financial Performance, Ratio Analysis, Covid-19.