Sağlık İşletmeciliğinde Maliyet ve Yönetim Muhasebesi Sisteminin Oluşturulması: Bir Hastane Uygulaması

Abstract

Cost management is a critical issue for hospitals falling within the service sector as for each business. The complexity of the hospitals providing health services has become a problem in cost allocation and more accurate calculation of unit costs depending on this in decision phase. The most important data source of managers' decision phase is cost accounting systems. As Traditional Method was inadequate in the cost allocation, Activity-Based Costing and Resource Consumption Accounting methods have been developed. In this study, it is aimed to build a cost accounting system in a hospital to provide better cost management. Traditional Cost Accounting, Activity Based Costing and Resource Consumption Accounting methods have been applied to calculate unit costs for 19 different surgeries in General Surgery Department of the hospital. As a result of the difficulties in this process, some suggestions were developed for cost accounting systems to calculate the cost information more accurately in the hospital. (English) [ABSTRACT FROM AUTHOR]