ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE TURKISH HEALTH SECTOR

Abstract

Measuring and evaluating the financial performance of companies and sectors is a very important
concept in terms of sustainability and taking early measures against risks. In this study, it is aimed
to measure the financial performance of the Turkish health sector between the years 2017-2021. In
the realization of this performance measurement, SV (Statistical Variance) – EDAS (Evaluation
based on Distance from Average Solution) methods, one of the Multi-Criteria Decision Making
(MCDM) methods, were preferred. According to the criteria weights determined by the SV method,
the most important criterion was the return on equity criterion, and it was observed that the
performance of the health sector was at its best in 2020, while there was a decline in performance in
2021 during the study period. It can be stated that there is such a regression due to the weight of the
COVID-19 pandemic experienced in this period on the health sector.