An Assessment of the Financial Performance of Hospital Services Sub-Sector in Turkey by Ratio Analysis Method

The present study made use of the sector balance sheets of "Q-861 Hospital Services Sub-Sector” for the years 2015–2020, which was recently published by the Central Bank of the Republic of Turkey (TCMB), which maintains the largest financial data on the hospital services sub-sector. The 6-year time period above was selected for the purposes of the study on the grounds that TCMB published the most up-to-date sector balance sheets for the said timeframe. The present study also aimed to investigate the financial structure of the hospitals operating in this sector in Turkey prior to the COVID-19 pandemic across the world. In general, ratio analysis, parametric, and non-parametric methods are used to measure the performance levels of hospital enterprises. The present study employed ratio analysis, a financial analysis method to assess the performance levels thereof. The financial performance of the sector was assessed in the study using 15 criteria, including liquidity, financial, activity, and profitability ratios. © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

The logistics costs in e-commerce platforms and its effect on the processes after COVID-19 outbreak

As a result of the removal of the borders in trade with the internet brought about by technological developments, global competition has emerged in every sector. One of the reasons for this competition is the global digital market created by the developing internet. E- commerce, which is generally used to express the online sale of physical products, refers to the purchase and sale of goods or services using the internet and the transfer of money and data to carry out these transactions. As a result of the purchase of the products on the internet by any customer from anywhere in the world, delivering this product to the buyer is a logistics activity. In other words, all activities carried out from the manufacturer or seller of the product to the moment of delivery to the customer are part of the concept of logistics costing. There are several costs related to services such as storage, packaging, preparation for shipment, transportation, and assembly. In our chapter, examined the multifaceted effects of the COVID- 19 global epidemics on international trade, global supply chains, and logistics activities were examined within this scope. © Peter Lang GmbH Internationaler Verlag der Wissenschaften Berlin 2021. All rights reserved.