Applicability of Cost-Volume-Profit Analysis in Hospitals

Mahmut Öz

Makale detayları

Applicability of Cost-Volume-Profit Analysis in Hospitals

Yazarlar:

Mahmut Öz

Yayıncı:

Kyrgyz-Turkish Manas University

Dergi:

MANAS Sosyal Araştırmalar Dergisi Vol.12 Issue 2, pp.566-579

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288455

pISSN:

1694-7215

Anahtar kelimeler:

Özet:

 Hospitals are businesses that aim to produce and market curative and preventive health services by using production factors together in order to meet the needs of individuals to protect, improve, remove their disability, etc. As in every sector, capital owners expect maximum profit from their investments in the health sector. Hospital managers, like all financial managers, try to prepare forward-looking strategic plans for this purpose, to take their decisions in the most rational way, and to determine how effectively and efficiently the business resources are used by using some methods. The purpose of this article is to examine the usability of cost-volume-profit breakeven point analyzes as a method and decision-making tool for hospital managers. For this purpose, first of all, cost-volume-profit CVP analysis, hospital cost structures were briefly discussed, and the applicability of CVP analysis for the tomography unit of the hospital was examined in the tomography unit of the Özel Büyük Anadolu Hospital in Samsun. In the analyzes made, it was determined that the contribution rate was 93, the security rate was 61, and the profit margin was 57. In addition, it has been understood that the pricing determined by the Ministry of Health with the Health Implementation Communique is not based on cost.

 Hospitals are businesses that aim to produce and market curative and preventive health services by using production factors together in order to meet the needs of individuals to protect, improve, remove their disability, etc. As in every sector, capital owners expect maximum profit from their investments in the health sector. Hospital managers, like all financial managers, try to prepare forward-looking strategic plans for this purpose, to take their decisions in the most rational way, and to determine how effectively and efficiently the business resources are used by using some methods. The purpose of this article is to examine the usability of cost-volume-profit breakeven point analyzes as a method and decision-making tool for hospital managers. For this purpose, first of all, cost-volume-profit CVP analysis, hospital cost structures were briefly discussed, and the applicability of CVP analysis for the tomography unit of the hospital was examined in the tomography unit of the Özel Büyük Anadolu Hospital in Samsun. In the analyzes made, it was determined that the contribution rate was 93, the security rate was 61, and the profit margin was 57. In addition, it has been understood that the pricing determined by the Ministry of Health with the Health Implementation Communique is not based on cost.

 Hospitals are businesses that aim to produce and market curative and preventive health services by using production factors together in order to meet the needs of individuals to protect, improve, remove their disability, etc. As in every sector, capital owners expect maximum profit from their investments in the health sector. Hospital managers, like all financial managers, try to prepare forward-looking strategic plans for this purpose, to take their decisions in the most rational way, and to determine how effectively and efficiently the business resources are used by using some methods. The purpose of this article is to examine the usability of cost-volume-profit breakeven point analyzes as a method and decision-making tool for hospital managers. For this purpose, first of all, cost-volume-profit CVP analysis, hospital cost structures were briefly discussed, and the applicability of CVP analysis for the tomography unit of the hospital was examined in the tomography unit of the Özel Büyük Anadolu Hospital in Samsun. In the analyzes made, it was determined that the contribution rate was 93, the security rate was 61, and the profit margin was 57. In addition, it has been understood that the pricing determined by the Ministry of Health with the Health Implementation Communique is not based on cost.

 Hastaneler, bireylerin sağlığını koruma, iyileştirme, engelini ortadan kaldırma vb. ihtiyaçlarının karşılanabilmesi için üretim faktörlerini birlikte kullanarak tedavi edici ve koruyucu sağlık hizmetlerinin üretilip pazarlanma amacı güden işletmelerdendir. Her sektörde olduğu gibi sağlık sektöründe de sermaye sahipleri yatırımlarından maksimum kâr beklerler. Hastane yöneticileri de tüm finans yöneticileri gibi bu amaç doğrultusunda ileriye dönük stratejik palanlar hazırlamak, kararlarını en rasyonel şekilde alabilmek ve işletme kaynaklarının ne kadar etkin ve verimli kullanıldığını bazı yöntemlerden faydalanarak tespit etmeye çalışırlar. Bu makalenin amacı, maliyet-hacim-kâr başabaş noktası analizlerinin, hastane yöneticileri için bir yöntem ve karar verme aracı olarak kullanılabilirliğini incelemektir. Bu amaç doğrultusunda öncelikle, maliyet hacim kar analizi MHK, hastane maliyet yapıları kısaca ele alınarak, hastanenin tomografi birimi için MHK analizinin uygulanabilirliği Samsun da Özel Büyük Anadolu Hastanesi tomografi ünitesinde incelenmiştir. Yapılan analizlerde, katkı oranı 93, güvenlik oranı 61, kâr marjının ise 57 gerçekleştiği tespit edilmiştir. Ayrıca Sağlık Bakanlığının sağlık uygulama tebliği SUT ile tespit ettiği fiyatlandırmanın maliyete dayalı yapılmadığı anlaşılmıştır.

Makale detayları

Applicability of Cost-Volume-Profit Analysis in Hospitals

Yazarlar:

Mahmut Öz

Yayıncı:

Kyrgyz-Turkish Manas University

Dergi:

MANAS Sosyal Araştırmalar Dergisi Vol.12 Issue 2, pp.566-579

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288455

pISSN:

1694-7215

Cost-Volume-Profit-Analysis

Break-Even Point

Hospital CostsMaliyet-Hacim-Kâr Analizi

Başabaş Noktası

Hastane Maliyetleri

Sayı

Makale detayları

Applicability of Cost-Volume-Profit Analysis in Hospitals

Yazarlar: Mahmut Öz

Yayıncı: Kyrgyz-Turkish Manas University

Dergi: MANAS Sosyal Araştırmalar Dergisi Vol.12 Issue 2, pp.566-579

Belge Tipi: Makale

Yayın Tarihi: 4/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001288455

pISSN: 1694-7215

Cost-Volume-Profit-Analysis

Break-Even Point

Hospital CostsMaliyet-Hacim-Kâr Analizi

Başabaş Noktası

Hastane Maliyetleri

Sayı

Yazarlar:

Mahmut Öz

Yayıncı:

Kyrgyz-Turkish Manas University

Dergi:

MANAS Sosyal Araştırmalar Dergisi Vol.12 Issue 2, pp.566-579

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288455

pISSN:

1694-7215