%0 Journal Article
%T The Assessment of Financial Performance of the Oral and Dental Health Centers in Turkey
%A Ahmet KAR
%J -
%D 2019
%X The aim of this study was to assess financial performance of all public oral and dental health centers that operating in Turkey based on some financial ratios. In order to achieve this aim, TOPSIS method which is one of the methods of multiple criteria decision making was used. The sample was not selected in the study, 126 oral and dental health centers operating in Turkey were included in the study. The data of the study covers 2016 year. The data were analyzed by Ms. Excel program. The financial performance indicators used in the analysis were selected from the Financial Services Management Department of the Ministry of Health Productivity Indicator Cards. Decision criteria evaluated by TOPSIS method; total accrue income/ total expense, global non-budget other collections/ global non-budget other accrue, accrues accounting period, net debt / net service accrue. As a result of the analyzes carried out in the study, the oral and dental health center that closest to the ideal financial performance was found as the 160530 ID unit, followed by the 986730 ID unit
%K A£¿£¿z ve Di£¿ Sa£¿l£¿£¿£¿ Merkezi
%K Finansal Performans
%K TOPS£¿S
%U http://dergipark.org.tr/dpusbe/issue/44857/457895