DOI: 10.17233/sosyoekonomi.2026.04.06 ISSN: 1305-5577

Evaluation of Financial Performance of the Ministry of Health with Entropy-Based TOPSIS Method

Tuğba Şahin Çiçek, Fatma Benk
Show PDF Cite
This study evaluates the financial performance of the Ministry of Health of the Republic of Türkiye for 2015-2023 using 13 financial ratios derived from balance sheets and activity statements. The Entropy-weighted TOPSIS method ranked annual performance. The findings show that 2015 (Ci = 0.6839) had the highest performance, whereas 2023 (Ci = 0.3105) had the lowest. Performance fluctuations were linked to slower receivables collection, rising short-term liabilities, weakened liquidity, and reduced operational efficiency. The results indicate that sustainable public health financing requires systematic management of collection processes and debt structure, highlighting collection performance as critical.

More from our Archive