Karadeniz International Scientific Journal

This is an internationally refereed social science journal that is published every three months (quarterly) in electronic-based and print-based since 2009. The journal publishes four issues each year (March, June, September, and December).

The publication language of this journal is Turkish, English, or Russian.

This is an open-access journal. Therefore, all issues and articles published so far can be accessed free of charge from the journal's website.

 

EXAMINATION OF FINANCIAL PERFORMANCE IN HOSPITALS: A MODEL IMPLEMENTATION ON ÜMRANİYE RESEARCH AND IMPLEMENTATION HOSPITAL

Murat KORKMAZ

Selami GÜNEY

Inthisstudybeing about the examination of financial performance of Ümraniye Research and Implementation Hospital, differences between state hospital and implementation research hospital were tried to be presented in the first chapter. In the next chapter, some information regarding the scope of General Health Insurance were given and the reflection of the simplementation on hospitals were emphasized. In the last chapter, after giving information about methods used in analysis of financial statements; liquidity, profitability and leverageratios were foundand results were examined in the light of information obtained from balance sheet and income statement of Ümraniye Implementation and Research Hospital belonging to years of 2005-2008. In conclusion chapter, deductions about the subject were made and suggestions were put forth.

KeyWords: Balancesheet, Health, Insurance, Performance, Hospital, Ümraniye StateHospital 

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