Evaluation of public hospital institutions system in terms of financial performance

Hospitals equal health care services for all individuals who live in the community is responsible for producing health services in terms of the definition and measurement of the outcomes of being difficult, are among the most complex organizations. Hospitals in Turkey, health transformation and remodeled in recent years has gained a new dimension with the health care system. The primary purpose of the hospital, other businesses, like the social benefit of profitability and growth. However, scarce resources and the need for profit than for the benefit of these resources and to use them effectively is quite important. A large portion of existing scarce resources of health care services consumed in hospitals of the highest quality, most accurate results, according to the principles of patient safety and to provide at the lowest cost. The quality of health services for hardware and advanced technological specialization is required. This specialization entail high costs for the institutions. Hospitals are adversely affected because of increasing competition as financial and administrative conditions. Hospitals increasingly competitive and adapt to conditions such as performance measurements in order to determine how we can reach your goals is dependent upon other businesses. The performance of hospitals, financial and non-financial, are studied in two dimensions. Public hospitals to nonprofit organizations, but is primarily i.e. technical performance measurement non-financial performance despite the financial performance of public hospitals has also gained importance after 7 switching to the Union system. To what extent the resources of the hospital and used effectively for the detection of deficiencies in the existing analysis of financial performance should be made. Which is one of the techniques of financial analysis ratio analysis in hospitals of the hospital by establishing a relationship between items in the financial statements to examine them. In hospitals the hospital with the technique of ratio analysis liquidity, financial structure, activity (work) and profitability is determined. The measurement of financial performance based on ratio analysis at hospitals, the rates of other hospitals, the hospital of past year rates is done by comparing with industry averages and generally accepted values. In this study, in the first part, the hospital Association and the public health care system, financial performance and financial analysis the second section of the third section that belong to the three largest public hospital Union county in muğla in Fethiye, Bodrum and Milas, the Union of public hospitals public hospitals pre-and post-three years of financial data for the purpose of the research were analyzed and compared.