Abstract
In the assessment of investment projects in health technology, the benefits that are gained from incurred cost of selected technology are compared by using the benefit-cost (profitibility index) analysis method from the financial and economic assessment methods. According to benefit-cost analysis method, benefit-cost index must be greater than 1 in order for a project to be accepted. The aim of this study is to provide socially, financially and economically the best investment decision regarding the determination of technological investment in health sector. For this aim, the best alternative investment option is identified by using the data that belong to 2015 year cash inflows and outflows of computerized tomography (CT) and magnetic resonance(MR) imaging device in Bolu Izzet Baysal Education and Research Hospital. Accordingly, it has been concluded that making investment in MR device a more efficient technological choice since both the profitability index of MR deviceis greater than 1 and greater than the profitability index of BT device. (English) [ABSTRACT FROM AUTHOR]
Cite
CITATION STYLE
Bozdemir, E., & Öcel, Y. (2017). Sağlık Teknolojisi Yatırım Kararlarının Değerlendirilmesinde Fayda Maliyet Analizi: Bilgisayarlı Tomografi Ve Manyetik Rezonans Görüntülemesi Örneği. Muhasebe ve Finansman Dergisi, (73), 51–68. https://doi.org/10.25095/mufad.396743
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