Özel Hastanelerde Finansal Sürdürülebilirlik Performansının İçsel Belirleyicileri Üzerine Bir Çalışma

Yıl 2024, Cilt: 27 Sayı: 1, 321 - 331, 30.04.2024

Doğancan Çavmak

https://doi.org/10.29249/selcuksbmyd.1451872

Cited By: 1

Öz

Finansal sürdürülebilirlik konusu, son dönemde tüm sektörler için önemli bir hedef haline gelmiştir. Türkiye sağlık sisteminde önemli bir yere sahip olan özel hastaneler de faaliyetlerini devam ettirebilmek için finansal sürdürülebilirliği bir hedef olarak benimsemek durumundadırlar. Literatürdeki çalışmalar, hastanecilik sektörünün yüksek düzeyde finansal sıkıntılar ile hizmet üretmeye devam ettiklerini göstermektedir. Bu çalışmanın amacı, özel hastanelerde finansal sürdürülebilirlik performansı ile ilişki içsel faktörleri irdeleyerek aralarındaki ilişkileri analiz etmek ve böylece öneriler geliştirmektir. Nicel ve kesitsel tipte olan araştırmada veri toplama aracı olarak anket formu kullanılmıştır. Araştırmanın katılımcıları, farklı şehirlerdeki özel hastanelerin idari ve mali fonksiyonları ile ilgili birimlerinde çalışan yetmiş kişiden oluşmuştur. Veriler yapısal eşitlik modellemesi aracılığıyla analiz edilmiştir. Araştırmada finansal sürdürülebilirlik performansı ile ilişkili olabilecek olan boyutlar arasında maliyet yönetimi, lojistik performans ve pazarlama uygulamaları değişkenleri yer almıştır. Korelasyon analizi sonuçları, ilgili değişkenler ve finansal sürdürülebilirlik performansı arasında anlamlı ve pozitif yönde ilişki olduğunu göstermiştir. Yol analizi sonuçları ise finansal sürdürülebilirlik performansı üzerinde en yüksek ve anlamlı etkiye sahip olan değişkenin pazarlama çabaları ve onu takiben maliyet yönetimi uygulamaları olduğunu göstermiştir. Lojistik yönetiminin modelde anlamlı bir etkiye sahip olmadığı tespit edilmiştir. Sağlık sektörünü finansal sürdürülebilirlik teması çerçevesinde muhtemel belirleyicileri ile inceleyen çalışma sayısı oldukça kısıtlıdır. Bu çalışma, özel hastanelerde bu olguyu işletme içi faktörlerle birlikte inceleyerek, pratik uygulamalar için anlamlı bulgular sağlamaktadır.

Anahtar Kelimeler

Finansal Sürdürülebilirlik, Özel Hastaneler, Sağlık Hizmetleri

Etik Beyan

Çalışmanın modelinin ve veri toplama aracının etik yönden uygunluğu, Tarsus Üniversitesi Sosyal ve Beşerî Bilimler Etik Kurulu'nun, 18/01/2024 tarihli ve 2024/2 nolu toplantısındaki karar ile onaylanmıştır.

Destekleyen Kurum

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Proje Numarası

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Teşekkür

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A Study on The Internal Determinants of Financial Sustainability Performance in Private Hospitals

Öz

Financial sustainability has been a significant goal across all sectors recently. It is also imperative to set financial sustainability as an objective to sustain operations in private hospitals that are pivotal within Türkiye’s health system. Literature highlights that the hospitals deliver services amidst significant financial challenges. The purpose of this study is to explore the internal factors related to financial sustainability performance in private hospitals, analyze the relationships between them, and develop recommendations based on the analysis. A quantitative, cross-sectional approach was employed in the research, utilizing a questionnaire to collect data. Seventy participants working in the administrative and financial departments of private hospitals from different cities were included. The data were analyzed by structural equation modeling. The study identified cost management practices, logistic performance, and marketing efforts as variables potentially related to financial sustainability performance. Correlation analysis indicated a significant, positive relationship between the variables and financial sustainability performance. Path analysis revealed that marketing efforts had the most significant impact on financial sustainability performance followed by cost management. Logistic performance had no significant influence within the model. The number of studies on healthcare sector considering financial sustainability and its’ possible determinants is highly limited. This study provides practical implications by examining this phenomenon with its’ potential internal determinants.

Anahtar Kelimeler

Financial Sustainability, Private Hospitals, Healthcare Services

Proje Numarası

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Kaynakça

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