Bir kamu hastanesi radyoloji ünitesinin zaman esaslı faaliyete dayalı maliyetleme yöntemine göre maliyet ve karlılık analizi

Enver BOZDEMİR

Makale detayları

Bir kamu hastanesi radyoloji ünitesinin zaman esaslı faaliyete dayalı maliyetleme yöntemine göre maliyet ve karlılık analizi

Yazarlar:

Enver BOZDEMİR

Yayıncı:

Dünya Kongre

Dergi:

Sağlık Akademisyenleri Dergisi 2018 Vol.5 Issue 1, pp.13-24

Belge Tipi:

Makale

Yayın Tarihi:

3/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000612646

Sıklık:

Üç Aylık

eISSN:

2636-7572

pISSN:

2148-7472

Özet:

 


Today, it is significant for health care managers to make the most accurate calculations in cost analysis so that they can make strategic decisions and control costs. There are various activities that cost hospital operations. That is why, time-driven activity-based costing method should be used when costs are calculated correctly.

The purpose of the study is to provide a tool for healthcare managers to control costs in hospital departments, especially by analyzing Magnetic Resonance (MR) and Computerized Tomography (CT) cost information correctly.

For this purpose, based on the data of Bolu İzzet Baysal Training and Research Hospital in 2015, the cost analysis of MR and CT units was calculated by using the time-driven activity-based costing method. In addition, the costs generated by the revenues from the relevant units during the year are compared with the profitability of the units. Accordingly, it was determined that the sum of the services provided by both units is profitable.


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Makale detayları

Bir kamu hastanesi radyoloji ünitesinin zaman esaslı faaliyete dayalı maliyetleme yöntemine göre maliyet ve karlılık analizi

Yazarlar: Enver BOZDEMİR

Yayıncı: Dünya Kongre

Dergi: Sağlık Akademisyenleri Dergisi 2018 Vol.5 Issue 1, pp.13-24

Belge Tipi: Makale

Yayın Tarihi: 3/2018

Belge Dili: Türkçe

Document ID (Org No.): 2000612646

Sıklık: Üç Aylık

eISSN: 2636-7572

pISSN: 2148-7472

Sayı

Yazarlar:

Enver BOZDEMİR

Yayıncı:

Dünya Kongre

Dergi:

Sağlık Akademisyenleri Dergisi 2018 Vol.5 Issue 1, pp.13-24

Belge Tipi:

Makale

Yayın Tarihi:

3/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000612646

Sıklık:

Üç Aylık

eISSN:

2636-7572

pISSN:

2148-7472