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Financial Performance of Public Hospital

2018-10-20 00:00:00 来源:《现代会计与审计:英文版》2018年10期 作者:Necdet Saglam;Abdull

Inthisstudy,financialpositionandfinancialperformanceofpublichospitals(PH)inTurkeywereanalyzed.Financialstatementsof948publichospitalsbetween2008and2017wereusedinanalysis.Financialstatementswereanalyzedbyratioanalysistechniquetoanalyzethefinancialstatusandfinancialperformanceofpublichospitals.WiththeZ-scoreanalysistechnique,theriskoffinancialfailureofpublichospitalswasmeasured.Thecredibilityofpublichospitalswasmeasuredbytheratinganalysistechnique.Itwasdeterminedthattheaccumulatedlossesinpublichospitalsloweredtheequitybelowzero,theinstitutionshastroublewithpayingdebt,andthecreditriskofpublichospitalsishigh.