FINANCIAL PERFORMANCE ANALYSIS WITH TOPSIS TECHNIQUE: A CASE STUDY OF PUBLIC UNIVERSITY HOSPITALS IN TURKEY

<!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1107305727 0 0 415 0;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1073786111 1 0 415 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:Calibri; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:11.0pt; mso-ansi-font-size:11.0pt; mso-bidi-font-size:11.0pt; font-family:Calibri; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0;} div.WordSection1 {page:WordSection1;} --> Financial performance of public university hospitals is frequently discussed today and an overall analysis is required because data resources of hospitals are limited and their specific structures make financial performance assessments difficult. In this respect, the present study carried out a performance analysis using TOPSIS technique in order to help decision makers in the health care system to make better decisions. The study examined the financial performances of 27 public university hospitals which were available in Audit Reports of the Turkish Court of Accounts between the years 2014 and 2015, considering eight financial ratios. As a result, the ranking of hospitals having the best and the worst performance changed dramatically each year. However, it is seen that Atatürk University Hospital remained among those hospitals with the highest three performances hospitals whereas Hacettepe University Hospital had one of the lowest three performances during the study period.

TOPSIS TEKNİĞİ İLE FİNANSAL PERFORMANS ANALİZİ: TÜRKİYE’DEKİ DEVLET ÜNİVERSİTESİ HASTANELERİNİN ÖRNEK BİR İNCELEMESİ

<!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1107305727 0 0 415 0;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1073786111 1 0 415 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:Calibri; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:11.0pt; mso-ansi-font-size:11.0pt; mso-bidi-font-size:11.0pt; font-family:Calibri; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0;} div.WordSection1 {page:WordSection1;} --> Devlet üniversitesi hastanelerinin finansal performansı günümüzde sıklıkla tartışılmakla birlikte hastanelerle ilgili veri kaynaklarının kısıtlı olması ve özellikli yapılarının finansal performans değerlendirmesini zorlaştırılması genel bir analiz yapmayı gerektirmektedir. Bu bağlamda, bu çalışmada sağlık sistemi karar vericilerine daha iyi karar vermede yardımcı olmak amacıyla TOPSIS yöntemini kullanarak bir performans analizi gerçekleştirilmiştir. Bu çalışmada, Sayıştay Denetim raporlarında yer alan 27 Devlet üniversitesi hastanesinin 2014-2015 yılları arasında finansal performansları, sekiz oran göz önünde bulundurularak incelenmiştir. Sonuç olarak, en yüksek ve en düşük performansı gösteren üniversite hastanelerinin sıralaması yıllar itibariyle büyük ölçüde değişiklik göstermektedir. Fakat çalışma süresi boyunca, Atatürk Üniversite Hastanesi en yüksek performansa sahip üç hastane arasındayken Hacettepe Üniversite Hastanesinin en düşük performansa sahip üç hastane arasında olduğu tespit edilmiştir.

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