Identifying Outpatient Unit Costs: A Study Conducted in a Secondary Public Hospital

İzzet Aydemir

Makale detayları

Identifying Outpatient Unit Costs: A Study Conducted in a Secondary Public Hospital

Yazarlar:

İzzet Aydemir

Yayıncı:

Anadolu University

Ana Başlıklar:

Sağlık Politikası

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.25 Issue 1, pp.397-418

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001343128

pISSN:

2667-8683

Anahtar kelimeler:

Özet:

 Cost analyses are crucial in accurately determining financial decision-making and reimbursement principles. Hence, the study aims to calculate the outpatient unit costs and invoice amount of a secondary public hospital and compare them with the prices set by The Medical Enforcement Declaration SUT. Materials and Methods: In this retrospective study, cost data from the hospitals outpatient units between 2014 and 2023 were analyzed. Nineteen outpatient units, which provide widespread services and have SUT package prices available over the years, were evaluated. Excel software was used for data classification. Results: Among the costs classified such as medication, medical supplies, and service fees, the highest share was observed in service fees. During the study period, the total number of outpatient visits ranged between 570,646 and 325,799. In 2020, the invoice amount for services was higher than the total costs. Except for 2020, the total costs incurred in the outpatient units consistently exceeded the amounts billed to the Social Security Institution. Generally, with the exception of the last two years, the SUT package price was lower than the outpatient unit cost prices. Conclusion: Considering the outpatient units, where the study was conducted, and except for 2020, the hospital generally operated at a loss. In addition, although there has been an increase in branch-based SUT package prices in outpatient in recent years, financial loss against hospital was seen to continue. It is recommended that cost analysis results should be taken into account when making financial decisions and determining reimbursement prices in the hospital.

 Cost analyses are crucial in accurately determining financial decision-making and reimbursement principles. Hence, the study aims to calculate the outpatient unit costs and invoice amount of a secondary public hospital and compare them with the prices set by The Medical Enforcement Declaration SUT. Materials and Methods: In this retrospective study, cost data from the hospitals outpatient units between 2014 and 2023 were analyzed. Nineteen outpatient units, which provide widespread services and have SUT package prices available over the years, were evaluated. Excel software was used for data classification. Results: Among the costs classified such as medication, medical supplies, and service fees, the highest share was observed in service fees. During the study period, the total number of outpatient visits ranged between 570,646 and 325,799. In 2020, the invoice amount for services was higher than the total costs. Except for 2020, the total costs incurred in the outpatient units consistently exceeded the amounts billed to the Social Security Institution. Generally, with the exception of the last two years, the SUT package price was lower than the outpatient unit cost prices. Conclusion: Considering the outpatient units, where the study was conducted, and except for 2020, the hospital generally operated at a loss. In addition, although there has been an increase in branch-based SUT package prices in outpatient in recent years, financial loss against hospital was seen to continue. It is recommended that cost analysis results should be taken into account when making financial decisions and determining reimbursement prices in the hospital.

 Cost analyses are crucial in accurately determining financial decision-making and reimbursement principles. Hence, the study aims to calculate the outpatient unit costs and invoice amount of a secondary public hospital and compare them with the prices set by The Medical Enforcement Declaration SUT. Materials and Methods: In this retrospective study, cost data from the hospitals outpatient units between 2014 and 2023 were analyzed. Nineteen outpatient units, which provide widespread services and have SUT package prices available over the years, were evaluated. Excel software was used for data classification. Results: Among the costs classified such as medication, medical supplies, and service fees, the highest share was observed in service fees. During the study period, the total number of outpatient visits ranged between 570,646 and 325,799. In 2020, the invoice amount for services was higher than the total costs. Except for 2020, the total costs incurred in the outpatient units consistently exceeded the amounts billed to the Social Security Institution. Generally, with the exception of the last two years, the SUT package price was lower than the outpatient unit cost prices. Conclusion: Considering the outpatient units, where the study was conducted, and except for 2020, the hospital generally operated at a loss. In addition, although there has been an increase in branch-based SUT package prices in outpatient in recent years, financial loss against hospital was seen to continue. It is recommended that cost analysis results should be taken into account when making financial decisions and determining reimbursement prices in the hospital.

 Finansal karar verme ve geri ödeme esaslarının doğru belirlenmesinde maliyet analizleri önem kazanmaktadır. Bu doğrultuda tasarlanan bu araştırmada, ikinci basamak bir kamu hastanesi poliklinik birim maliyetleri ve fatura bedellerinin hesaplaması ve Sağlık Uygulama Tebliği SUT ile karşılaştırılması amaçlanmıştır. Geriye dönük retrospektif olarak tasarlanan bu araştırmada 2014-2023 yılları arasında hastanenin poliklinik birimlerinde oluşan maliyet verileri incelenmiştir. Yaygın olarak hizmet veren ve yıllar itibari ile SUT paket fiyatı mevcut olan 19 poliklinik araştırma kapsamında değerlendirilmiştir. Verilerin sınıflandırılmasında Excel paket programı kullanılmıştır. İlaç, tıbbi sarf ve hizmet bedelleri şeklinde sınıflandırılan maliyetler içinde en yüksek pay, hizmet bedellerinde gözlenmiştir. Araştırmanın yürütüldüğü zaman diliminde toplam poliklinik sayısı 570.646 ile 325.799 kişi arasında değişmiştir. Hizmetin fatura bedeli, 2020 yılında toplam maliyetlerden daha yüksek çıkmıştır. Bu bakımdan 2020 yılı hariç polikliniklerde gerçekleşen toplam maliyetler sürekli olarak Sosyal Güvenlik Kurumuna fatura edilen bedellerinden daha yüksek çıkmıştır. Genel olarak SUT paket fiyatı poliklinik birim maliyet fiyatlarından daha düşük olmuştur. Ancak 2022-2023 yıllarında ortalama SUT fiyatı ortalama birim maliyetlerden fazla olmuştur. Araştırmanın yürütüldüğü hastanede poliklinik birimleri dikkate alındığında, 2020 yılı hariç, hastanenin genel olarak zarar ettiği anlaşılmıştır. Ayrıca, son yıllarda ayakta başvurularda branş bazlı SUT paket fiyatlarında artış sağlansa da zararın devam ettiği görülmüştür. Hastanede finansal kararların alınmasında ve geri ödeme rakamlarının belirlenmesinde maliyet analiz sonuçlarının dikkate alınması önerilmektedir.

Makale detayları

Identifying Outpatient Unit Costs: A Study Conducted in a Secondary Public Hospital

Yazarlar:

İzzet Aydemir

Yayıncı:

Anadolu University

Ana Başlıklar:

Sağlık Politikası

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.25 Issue 1, pp.397-418

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001343128

pISSN:

2667-8683

Invoice amount

cost analysis

outpatient unit cost

SUT price listFatura bedeli

maliyet analizi

poliklinik birim maliyeti

SUT fiyatı

Sayı

Makale detayları

Yazarlar: İzzet Aydemir

Yayıncı: Anadolu University

Ana Başlıklar: Sağlık Politikası

Dergi: Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.25 Issue 1, pp.397-418

Belge Tipi: Makale

Yayın Tarihi: 3/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001343128

pISSN: 2667-8683

Sayı

Yazarlar:

İzzet Aydemir

Yayıncı:

Anadolu University

Ana Başlıklar:

Sağlık Politikası

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.25 Issue 1, pp.397-418

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001343128

pISSN:

2667-8683