Direkt maliyet yöntemi ile maliyet analizi: EEG ünitesi değerlendirmesi

Objective: Considering the rapid development of diagnostic and therapeutic techniques, medical technology, increased awareness of consumers the most basic way to the provision of quality health services to provide continuity seen reducing costs. In order to reduce costs,health care institutionsprimarily can see the costs, so they should do cost analysis by using the cost calculation techniques. Cost analysis can be made very well constructed cost accounting system and therefore with the presence of cost methods. In this study the EGG (Electroencephalography) unit has been examined by the data that obtained between the dates of 01 January 2011 – 31 December 2011. As a result of examinations aiming to help hospital manager in decisions made oncost control and effective use of resources. Method: This study is a direct cost method that using the data which were obtained the dates between 01 January 2011 – 31 December 2011 from EGG unit. Sakarya Yenikent State Hospital is considered to be the ability to represent the public hospitals, has been selected as the application. Also Sakarya Yenikent state hospital has ISO 9001 Quality Management System certificate which can provide us record safety.In this study, the direct cost method was used to determine the total cost of the EEG unit, by this method after determining the total costsaudit-based unit costs have been determined. While determining the total cost, direct labor costs, first item andmaterial costs make up the costs, but general production expenses were not used.In the process of obtaining the data; document analysis was made, shooting process of EGG unit was observed and interviews with staff was also made.Because four different survey shooting has been done in the period of study in EGG unit of SakaryaYenikent State Hospital, while the unit costs were obtaining the conversion scale and coefficients were used. Findings: The total cost, which includes first item, material costs and direct labor cost, 28.525,36 Turkish Lira (TL) was determined.It was observed thatfirst item and material cost are % 3,39 and labor cost is % 96,61 of total cost.In the analysis of unit cost, because of survey variety, in the period of study, the most operated routine EGG survey has been used as conversion scale.Conversionsurvey unit cost has been calculated 29, 93 TL. In the same period realized conversion survey is 953, 12. Health Communication Application was used by costing the service that is given in SakaryaYenikent State Hospital’s EGG unit. As a result identified routine EEG unit cost has been calculated 29, 70. Therefore, Sakarya Yenikent State Hospital’s EEG unit’s converted unit survey cost is seemed 0, 23 more than the cost by invoiced of survey. When the comparing the total cost and total income was done, it was seen that -217,59 TLthe difference of EEG unit’s total income-cost in 2011. Conclusion: By this study it was observed that SakaryaYenikent State Hospital’ EEG unit made a loss. When we think general production expenses that has not involved in this study, the costs will increase. To minimize the direct labor costs, the biggest item in the costs, using the job analysis and job evaluation methods to staff that involved in unit would be suitable. To study about cost decreasing in Public health institutions cost accounting system’s necessity was seen. Apart from cost decreasing studies, as a result of effective using of cost accounting system, if the government overhauls the costs of this service as a cost based, it will ef fective in the solving of problem.