the budgeting problems and solution proposals for public hospitals in Turkey

ABSTRACT THE BUDGETING PROBLEMS AND SOLUTION PROPOSALS FOR PUBLIC HOSPITALS IN TURKEY In this work, determining the problems in budgeting for a good quality of service in public hospitals in Turkey and presenting solution proposals are aimed. And in the example of the public hospital which is mentioned, the budget estimation abilities of public hospitals will be presented. This analysis includes the budget and realisation chart assets between 2008-2011 years. The main income and expense items are studied. In the work, the budget analysis is on yearly basis and item by item basis. In an addition to the analysis, the average matching about the accounts is evaluated. Firstly, the mobility of the accounts on yearly basis and statistical significances are examined. And then,the relation between the realisation assets and apraisal values on item basis is presented. For the analysis the Friedman Test and Wilcoxon Signed-Rank Test were employed and the results were interpreted. Some problems and their causes after the analytical budget period are presented. With the solution proposals in literature the public hospital mentioned is evaluated. The mobility detection in earning values on yearly basis and the finding the results related to this is one of the findings of this work. Furthermore, the information about the pubic hospital's being succesful in budget estimating is among the findings of this work, too.