تحلیل درآمد – هزینه در موسسات پزشکی
Abstract
1-Introduction
2-Literature
3-Findings
4-Conclusion
References
Abstract
In medical sector a huge reform has started by health transformation program came into effect in 2003 in Turkey. The primary purpose is to provide to level up the service standard of the public hospitals with the same one of the private hospitals, even maintaining this service standard increasingly. The Public Hospitals Association was established for levelling up the service quality of the public hospitals and optimization of their financial capabilities in 2011. So, the necessary infrastructure is prepared for both serving the patients and making profit. Therefore, financial statements and various statistical information of 10 public hospitals in Zonguldak have been analysed. The implementation consists of data belong to 2009-2012 period. According to findings obtained the income of the public hospitals increased between 2009-2012 periods. However, the expenses have increased more.
Introduction
By implementation of “Health Transformation Program” in medical sector it took a new turn in 2003 in Turkey. The economical objective of this program is to provide the implementation of neo-liberal economical politics in medical sector, as well. By raising the standard of health service provided by the state, the Health Transformation Program offers an effective and productive service. This can only be carried out by placing more importance on financial management in public health institutions (Ercan et al., 2013, p.55-56). By optimization in cash management and debt follow-up the same result can be obtained in financial management of health institutions, as well (Bertoneche and Knight, 2001, p.90). Today’s technology is in a rapid and continuous change and development. Each passing day advancing technology is being used more for enhancing the quality of the health services. However the prices of newly discovered and produced medical devices are quite high and then this causes the health institutions making higher investment. The increasing costs are continously rising against undetermined prices which causes damage of the businesses, even collapsing of them (Gourieroux and Jasiak, 2007, p.1-2). Because as the debt increases, so does the financial risk (Ercan and Ban, 2008, p.189). The financial structure is deteriorated in this way (Civan and Dayi, 2013, p.13).