Outsourcing in hospitals which are affiliated to Secretariat General of Public Hospitals: The case of Çorlu Public Hospital

Hospitals that produce health services are among the most complex businesses of today, which have many different activities. These activities are grouped under two main headings: health services and other services that support health services. Hospitals focusing on preventive, curative and rehabilitative health services supply outsourcing strategy and other services specialized in the field. This situation gives hospitals a great advantage in the competitive environment. The aim of this study is to make financial evaluation of cleaning, security, cafeteria, data preparation, laboratory and imaging services provided by state hospitals through outsourcing. Çorlu State Hospital was selected as a sample for this purpose. The descriptive type of research model was used in the study, and the data needed for financial analysis was accessed through Turkish Uniform Accounting System (TDMS). As a result of the study, the financial size reached by the services provided through outsourcing, increases and decreases by months and years, and the income and expense items of the hospital were revealed.