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Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma

Author

Listed:
  • Erdinç KARADENÝZ

    (Mersin Üniversitesi Turizm Fakültesi Çiftlikköy Kampüsü Yeniþehir, MERSÝN.)

  • Levent KOÞAN

    (Mersin Üniversitesi Turizm Fakültesi Çiftlikköy Kampüsü Yeniþehir, MERSÝN.)

Abstract

Bu çalýþmanýn temel amacý Hastane Hizmetleri Sektörünün aktif ve özsermaye karlýlýk performansýnýn deðerlendirilmesidir. Bu amaçla Türkiye Cumhuriyet Merkez Bankasý’nýn (TCMB) yayýmladýðý sektör bilançolarý yardýmýyla “Hastane Hizmetleri Sektörü’nün 2012, 2013 ve 2014 yýllarý arasýndaki finansal tablolarý DuPont finansal analiz tekniðiyle incelenmiþtir. Analiz neticesinde sektörün 2012 ve 2014 yýllarýnda aktif ve özsermaye karlýlýklarýnýn pozitif olduðu 2013 yýlýnda ise negatif gerçekleþtiði saptanmýþtýr. Yine sektörün maliyet ve gider kalemlerinin yüksek olduðu, aktif devir hýzýnýn istenilen düzeyde olmadýðý ve sektörün aktif yatýrýmlarýný daha fazla yabancý kaynakla finanse ettiði ve bu baðlamda finansal riskinin yüksek olduðu belirlenmiþtir.

Suggested Citation

  • Erdinç KARADENÝZ & Levent KOÞAN, 2017. "Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(1), pages 37-47.
    • Handle: RePEc:eco:journ4:2017-01-04
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    More about this item

    Keywords

    DuPont Analiz Tekniði; Aktif Karlýlýðý; Özsermaye Karlýlýðý; Hastane Hizmetleri Sektörü.;
    All these keywords.

    JEL classification:

    • I11 - Health, Education, and Welfare - - Health - - - Analysis of Health Care Markets
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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