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Hastane İşletmelerinin Maliyet Sorununa Tıbbi Müdahale Gerektirmeyen Çözüm Önerisi: Sürece Dayalı Faaliyet Tabanlı Maliyetleme Modeli

A SUGGESTION TO OPERATING COST ISSUE OF HOSPITAL BUSINESSES WITHOUT A MEDICAL RESPONSE: TIME DRIVEN ACTIVITY BASED COSTING MODEL

Journal Name:

  • İşletme Bilimi Dergisi

Publication Year:

  • 2014

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Both medical and administrative activities of the hospital enterprises that operate in two separate worlds, activating on the field of human health, which are a complex business structures. Of the services provided in the hospital enterprise , accurate, fast and quality of resources to be, it is important to the successful management of activities, processes and resourses. Hospital management should be cost-oriented. The present cost systems, in providing accurate cost information and in solving the problems that arise remains insufficient. The aim of this study was based on the process of Time Driven Activity-Based Costing (TDABC) is to evaluate the applicability and benefits in hospital businesses. For this purpose, a special unit of a hospital's general surgery is conducted and examined as a sample in the search. As a result of the case study TDABC can be applied in the hospitals, it provides more accurate and timely information compared to the traditional cost methods and also the cost of hospital operations and management by offering solutions to the problems, has been shown to provide significant benefits.
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Abstract (Original Language): 
Hastane işletmeleri hem tıbbi hem de idari faaliyetlerin olduğu iki ayrı dünyada faaliyet gösteren, faaliyet alanı insan sağlığı olan, karmaşık yapıda işletmelerdir. Hastane işletmelerinde sunulan hizmetlerin doğru, hızlı ve kaliteli olması için kaynakların, faaliyetlerin ve sürecin başarılı yönetimi önemlidir. Hastane yönetiminin maliyet odaklı olması gerekmektedir. Mevcut maliyet sistemleri, doğru maliyet bilgisi sunmada ve ortaya çıkan sorunların çözümünde yetersiz kalmıştır. Bu çalışmanın amacı sürece dayalı faaliyet tabanlı maliyetlemenin (SDFTM) hastane işletmelerinde uygulanabilirliğini ve sağladığı faydaları değerlendirmektir. Bu amaç için özel bir hastanenin genel cerrahi birimi örnek alınarak çalışma yapılmıştır. Vaka çalışması neticesinde SDFTM’nin hastane işletmelerinde uygulanabileceği ve geleneksel maliyet yöntemine göre daha doğru ve zamanlı bilgi sağladığı ayrıca hastane işletmelerinin maliyet ve yönetim sorunlarına çözümler sunarak önemli faydalar sunduğu görülmüştür.
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