Entelektüel sermaye, katma değer katsayısı yöntemi ile ölçülmesi ve sağlık sektöründe bir uygulama
Küçük Resim Yok
Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Beykent Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada entelektüel sermayenin sağlık işletmelerinde karlılığa ve verimliliğe etkisinin olup olmadığı Ante Pulic tarafından geliştirilen Entelektüel Katma Değer Katsayısı (VAIC) yöntemi kullanılarak araştırılmıştır. VAIC yöntemi uygulandıktan sonra korelasyon ve tekli regresyon analizleri uygulanarak entelektüel sermaye unsurlarının sağlık işletmelerinde karlılık ve verimlilik üzerindeki etkileri yıllar itibarı ile karşılaştırmaları yapılarak incelenmiştir. VAIC yöntemini uygulayabilmek için kullanılan bilanço ve gelir tabloları; hisse senetleri BİST' te işlem gören sağlık işletmeleri için www.kap.gov.tr internet adresinden ve bazı sağlık işletmelerinin döner sermaye saymanlıklarından elde edilmiştir. Yapılan çalışmaya göre; entelektüel sermaye unsurlarına yapılan yatırımların sağlık işletmelerinde karlılığı önemli ölçüde etkilediği, verimliliğe ise belirli bir ölçüde katkısının olduğu görülmüştür.
In this study, it was investigated that whether intellectual property has any impact on profitability and efficiency of healthcare institutions by using Value Added Intellectual Coefficient Method (VAIC) which was developed by Ante Pulic. After VAIC Method was applied, correlation and regression analysis was carried out and the impact of intellectual property factor on profitability and efficiency of healthcare institutions was examined through comparison of impact by years. Balance sheets and income statements used for implementation of VAIC method were adopted from www.kap.gov.tr for enterprises whose shares were traded in BIST and from departments of accounting directorate of circulating capital for some of the enterprises. According to study performed, it was found that investment made in intellectual property factors affected profitability of healthcare institutions significantly; however, these investment had an negligible effect on efficiency of those enterprises.
In this study, it was investigated that whether intellectual property has any impact on profitability and efficiency of healthcare institutions by using Value Added Intellectual Coefficient Method (VAIC) which was developed by Ante Pulic. After VAIC Method was applied, correlation and regression analysis was carried out and the impact of intellectual property factor on profitability and efficiency of healthcare institutions was examined through comparison of impact by years. Balance sheets and income statements used for implementation of VAIC method were adopted from www.kap.gov.tr for enterprises whose shares were traded in BIST and from departments of accounting directorate of circulating capital for some of the enterprises. According to study performed, it was found that investment made in intellectual property factors affected profitability of healthcare institutions significantly; however, these investment had an negligible effect on efficiency of those enterprises.
Açıklama
Anahtar Kelimeler
Ekonomi, Economics, Sağlık Kurumları Yönetimi
