Financial Performance and Risk Areas of University Training and Research Hospital Revolving Funds

Basit Öğe Kaydı
dc.contributor.authorYilmaz, Hakki Hakan
dc.contributor.authorVarol Iyidogan, Pelin
dc.contributor.authorBalikcioglu, Eda
dc.date.accessioned2020-06-25T18:29:26Z
dc.date.available2020-06-25T18:29:26Z
dc.date.issued2018
dc.departmentKırıkkale Üniversitesi
dc.description.abstractRevolving funds have become critical institutions in terms of public finance due to our financial management system and the effects on corporate performance. In our study, the revenue, expenditure and debt structure of 42 university revolving fund hospitals are analyzed by panel data analysis for 2009-2015 period. The results of the analysis show us that change in the structure in income and expenses is a significant on revolving fund deficits and debts. The concrete steps to be taken to improve expenditure management beside increasing revenues in the university revolving funds will result in improving financial performance. The improvement of the fiscal management system based on the efficiency in the hospitals through interdisciplinary studies and the establishment of an effective internal control system are inevitable for ensuring better fiscal performance and financial sustainability.en_US
dc.identifier.citationYilmaz, H. & Iyidogan, Pelin & Yesil, Eda. (2018). Üniversite Eğitim ve Araştırma Hastane Döner Sermayelerinin Mali Performansı ve Risk Alanları - Financial Performance and Risk Areas of University Training and Research Hospital Revolving Funds. Amme idaresi dergisi. 51. 205-233.en_US
dc.identifier.endpage233en_US
dc.identifier.issn1300-1795
dc.identifier.issue3en_US
dc.identifier.scopus2-s2.0-85069532551
dc.identifier.scopusqualityQ4
dc.identifier.startpage205en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12587/7310
dc.identifier.volume51en_US
dc.identifier.wosWOS:000463139100008
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isotr
dc.publisherTurkiye Orta Dogu Amme Idaresi Enstitusuen_US
dc.relation.ispartofAmme Idaresi Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectRevolving fundsen_US
dc.subjectuniversity hospitalen_US
dc.subjectfiscal performanceen_US
dc.titleFinancial Performance and Risk Areas of University Training and Research Hospital Revolving Fundsen_US
dc.typeArticle

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