Sağlık İşletmelerinde Finansal Risklerin Değerlendirmesi

Abstract

Amaç: Risk değerlendirme risk yönetim sürecinin önemli bir adımıdır. Bu çalışma sağlık kuruluşlarında kurumsal risk yönetiminin önemini vurgulamak ve finansal faaliyetlere ait risklerin nasıl değerlendirilmesi gerektiğini bir örnekle göstermeyi amaçlamaktadır. Gereç ve Yöntemler: Sağlık kuruluşlarının finansal faaliyetlerinin tanımlanmasında risk değerlendirme tablosu, risklerinin değerlendirilmesinde L tipi karar matrisi ve kurumsal performans göstergesi olarak finansal risk oranı yöntemi kullanılmıştır. Çalışmada kurumsal risk yönetimi yönergelerine göre finansal faaliyetlerin risk değerlendirmesi için gerekli olan nitel veriler bir hastanenin risk yöneticisinden görüşme yöntemiyle elde edilmiş, nicel veriler ise yazarlar tarafından türetilerek örnek oluşturacak biçimde uyarlanmıştır. Bulgular: Çalışmada tedarik süreci ile ilgili tanımlanan risklerden 1 nolu riske ait risk puanı 3, 3 nolu riskin risk puanı 4 ve 4 nolu riskin risk puanı 2 puan olarak kabul edilebilir düzeyde bulunmuştur. 2 nolu riske ait risk puanı 10 puan olarak dikkate değer bulunmuştur. Hastanenin finansal risk oranı ise 0,10’dur. Sonuç: Hastanenin tedarik faaliyetlerinin finansal risk değerlendirmesine göre, 1 nolu kamu zararı oluşması riski, 2 nolu ihtiyaca uygun mal alınamaması riski, 4 nolu ihtiyacın geç tedarik edilmesi riski kontrol edilebilir riskler olarak değerlendirilmiştir. 4 nolu ihtiyacın tedarik edilememesi riski ise dikkat edilmesi gereken risk olarak değerlendirilerek diğer risklerden ayrışmıştır. Ayrıca hesaplanan finansal risk oranına göre sağlık kuruluşunun kurumsal performansı finansal açıdan likit varlıkları ile kısa vadeli yükümlülüklerini karşılama riskinin bulunmadığı şeklinde değerlendirilmiştir.

Keywords

• finansal risk
• risk değerlendirme
• risk yönetimi

Financial Risk Assessment in Healthcare Organizations

Abstract

Aim: Risk assessment is one of the important processes of risk management. This study aims to show how the financial risks encountered in hospitals are evaluated according to the risk management approach. Material and Methods: We used risk assessment tables for identifying the financial activities of healthcare organizations, L-type decision matrix for risk assessment, and financial risk ratio methods for enterprise performance indication. In compliance with the enterprise risk management guidelines, we collected qualitative data through an interview with the risk manager of a hospital and quantitative data was created and adapted by the authors. Results: According to the study sample, among the risks identified in the procurement process, the risk score of the risk 1 is 3, the risk score of the risk 3 is 4, and the risk score of risk number 4 is 2 points, and was found to be acceptable. The risk score for risk 2 is 10 points and was found to be remarkable. The financial risk ratio of the hospital is 0.10. Conclusion: In the financial risk assessment, the risks in the hospital’s procurement activities were determined as occurrence of public loss (No. 1), failure to procure the need (No. 2) and late procurement of the need (No. 4), which are all assessed as controllable risks. No. 4 is noteworthy enough to be distinguished from the other risks. Calculated financial risk ratios showed there were no risks for corporate performance of the healthcare organization in fulfilling the short-run obligations through its liquid assets.

Keywords

• financial risk
• risk assesment
• risk management

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