Valuation in the health sector: A hospital application

Is called the era we live in the information age. Forward the concepts in the information age; the right to life, right to health and the rights of race, sex, language, religion, thought, without national origin differences in the observance of human, has taken its place as the most valuable asset in international documents, nations taking those rights guaranteed entered the protection of the above law. Today, medical science and medical technology will require medical intervention before the examination of the human body has made a detailed diagnosis can be made. Health sector of the health workforce needs of numerical quotas in the direction of increasing medical school has increased, new medical schools opened, and the numerical increase has initiated discussions expectations in terms of quality of the qualified medical education. Health policy governing the functioning of health systems, hospital management policies that regulate the functioning of the individual and of society in general health status and determines the quality of treatment and care. Health policies should be supportive of the developers and the general health of people. Individual's diagnosis, treatment and care processes in stress replication of physicians that direct them, with humanity that promotes the dignity and proper medical attention to medical ethics, individuals while contributing to healing and well-being should take care medicine degeneration and the lack of manipulations. In recent years, increased globalization process of mergers and acquisitions in Turkey and the world has resulted to become more important in terms of organizations and investors. The sectoral status and the structure of the companies should be well known for the selection of appropriate valuation methods, and the market value is aimed to find by the data derived from the financial statements of the companies. In this study, a hospital's market value were tried to determine according to net asset's valuation method. Key Words : Health, Hospital Operations, Health Enterprises Merger