TY  - JOUR
T1  - İnsan Sağlığı ve Sosyal Hizmetler Sektöründe Mali Oranların Değerlendirilmesi: Hibrit Bir ÇKKV Yaklaşımı
TT  - Assessment of Financial Ratios in the Human Health and Social Services Sector: A Hybrid MCDM Approach
AU  - Bağcı, Haşim
AU  - Gökçe, Hüseyin
PY  - 2025
DA  - December
Y2  - 2025
DO  - 10.38122/ased.1713972
JF  - Aksaray Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
JO  - ASED
PB  - Aksaray Üniversitesi
WT  - DergiPark
SN  - 2619-9211
SP  - 233
EP  - 260
VL  - 9
IS  - 2
LA  - tr
AB  - Bu çalışma, insan sağlığı ve sosyal hizmetler sektöründe mali oranların etkinliğini değerlendirmeyi amaçlamaktadır. Sektörde faaliyet gösteren işletmelerin likidite, kârlılık, borçlanma ve faaliyet oranları gibi temel mali göstergeler üzerinden yapılan analizler, sektörün finansal durumuna ilişkin önemli bulgular ortaya koymuştur. Çalışmada, Türkiye'deki insan sağlığı ve sosyal hizmetler sektöründe faaliyet gösteren işletmelerin likidite, kârlılık, borçlanma ve faaliyet oranlarının önem düzeyleri SD, CRITIC ve LOPCOW yöntemleriyle tespit edilmiştir. Diğer bir ifadeyle; finansal oranların ağırlıkları bulunmuştur.  Üç yöntemle elde edilen ağırlıkları tek bir sıralamada birleştirmek adına Borda sayım yöntemi kullanılmış ve nihai sıralama oluşturulmuştur. Bulgulara göre; likidite oranlarından asit-test oranı, finansal yapı oranlarından kısa vadeli banka kredileri / kısa vadeli yabancı kaynaklar, faaliyet oranları stok devir hızı ve kârlılık oranlarından faaliyet giderleri / net satışlar oranları en önemli finansal oranlar olarak tespit edilmiştir. Bulgular, mali oranların etkin yönetiminin sektörde sürdürülebilir büyüme ve finansal istikrar sağlanmasında kritik rol oynadığını göstermektedir.
KW  - İnsan Sağlığı ve Sosyal Hizmet Sektörü
KW  - Finansal Oranlar
KW  - SD
KW  - CRITIC
KW  - LOPCOW ve Borda Sayım Yöntemleri
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UR  - https://doi.org/10.38122/ased.1713972
L1  - https://dergipark.org.tr/tr/download/article-file/4935080
ER  -