Hastanelerde Finansal Başarısızlık Tahmini: Lojistik Regresyon Modeli ile Kamu Hastaneleri Üzerine Bir Uygulama
Financial Failure Prediction in Hospitals: A Practice on Public Hospitals with Logistic Regression Model

Summary/Abstract: Purpose – The purpose of this study is to develop a financial failure prediction model for public hospitals and to determine predicting variables that can explain financial failure in public hospitals the best. Design/methodology/approach – The research was carried out within the scope of 92 public hospitals which operate in the provinces of Istanbul, Ankara and Izmir and whose financial statement data of the years 2014-2016 could be accessed completely. In the research, a categoric dependent variable and 20 independent variables, which were calculated on the basis of three-year data, were used. Study data were analyzed using the Logistic Regression Analysis Method via the SPSS 22.0 package program. Findings – As a result of the logistic regression analysis, a financial failure prediction model which had an adequate model-data compatibility, was developed with 79,3% accurate classification success.

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