SAĞLIK İŞLETMELERİNDE PAKET İŞLEM FİYAT UYGULAMASININ HEDEF MALİYETLEME YÖNTEMİ VE STRATEJİK PAZARLAMA MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ VE ÖZEL X DİYALİZ MERKEZİNDE BİR UYGULAMA

Yunus CERAN; Şefik ÖZDEMİR

Makale detayları

SAĞLIK İŞLETMELERİNDE PAKET İŞLEM FİYAT UYGULAMASININ HEDEF MALİYETLEME YÖNTEMİ VE STRATEJİK PAZARLAMA MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ VE ÖZEL X DİYALİZ MERKEZİNDE BİR UYGULAMA

Yazarlar:

Yunus CERAN | Şefik ÖZDEMİR

Yayıncı:

Selcuk University

Dergi:

The Journal of Social Economic Research 2013 Vol.13 Issue 26, pp.450-478

Belge Tipi:

Makale

Yayın Tarihi:

11/2013

Belge Dili:

Türkçe

Document ID (Org No.):

2000610456

Sıklık:

İki Yıllık

eISSN:

2148-3043

Özet:

 

Son yıllarda ülkemizde yaşanan sağlık politikaları konusundaki yenilik ve değişimler sağlık işletmelerini maliyet odaklı çalışmaya zorlamaktadır. 2007 yılında Sosyal Güvenlik Kurumlarının (Sosyal Sigortalar Kurumu, Bağ-Kur ve Emekli Sandığı) tek çatı altında toplanması ile birlikte oluşturulan Sosyal Güvenlik Kurumu-SGK özel hastanelerle sözleşme yapmaya başladıktan sonra Paket İşlem Fiyat Uygulamasını başlatmıştır. Paket İşlem Fiyat Uygulaması çok karşılaşılan hastalıkların tanı ve tedavisi sırasında hizmet içeriği bakımından hasta bazında çok fazla değişiklik göstermeyen ve bu nedenle yaklaşık maliyeti önceden tahmin edilebilen tüm işlemler için tek bir fiyat belirlenmesi olarak tanımlanmıştır. Kısacası Paket İşlem Fiyat Uygulaması sağlık işletmelerinde üretilen hizmetin satış fiyatını önceden belirlemektedir. Bu uygulama aynı zamanda sağlık işletmelerinin aynı hizmetleri aynı satış fiyatıyla müşterilere sunma zorunluluğu doğurmaktadır. Bu noktada sağlık sektöründe rekabetin çok acımasız bir düzeye ulaştığı söylenebilir. Bu çalışmada sağlık işletmelerinin Paket İşlem Fiyat Uygulamasından hem kar hem de müşteri memnuniyeti sağlamak için Hedef Maliyetleme Yöntemi ve Stratejik Pazarlama Muhasebesi kavramlarından faydalanarak paket işlem fiyatını aşmayacak şekilde maliyetlerin belirlenmesine yönelik maliyet düşürme çalışmaları konusu incelenmiş ve bir diyaliz merkezinde uygulama yapılmıştır.

 

In health sector in which the competition is increasing day by day, to provide a better
 quality and better service, and so to achieve competitive advantage is possible by modern
 healthcare enterprises and also possible keeping the costs of health services with a
 reasonable level offered by these modern healthcare enterprises. The managers who give
 direction to the health sector and their enterprises to achieve competitive advantage, they
 must meet the expectations of patients in the best way, with the maximum level is
 required to perform quality service at minimal cost. Since healthcare enterprises’ one of
 main target is making profit so they must have a plan of income and expenses about
 estimations for future, business volume and other costs elements and get knowledge about
 the costs of services they offer, resources and market situation. Recent years the changes,
 innovations and developments in health policies in our country forces healthcare
 enterprises to work on cost-oriented. In this context, bundle pricing is an application
 reducing the costs of health care practises and to take the under the control of healthcare
 costs applied both private and public health institutions. In bundle pricing applications,
 sales prices of services are determined in advance but businesses can not determine the
 prices by themselves. Thus, the approximate cost of a single price will be determined for
 all the transactions that can be predicted, in terms of customers, they will be able to
 receive the same services at the same price. According to this application, health service
 businesses must keep servise prices under the control in the framework of bundle pricing
 and adjust their budget in accordance with not exceed the bundle pricing and plan their
 income and expenses. Accordingly, managers of health institutions must dominate the
 market and apply the strategic managemet techniques in line wtih the target cost in order
 to reduce regarding costs. In this regard, "Target Costing" is a method that provides cost
 management before they occur and achieving target profit by offering quality service.
 This method aims to protect the quality of the product as well as the costs before they
 happen so that management aims to achieve the planned profit. Since in bundle pricing
 application, prices are determined independently, to achieve target profit , costs should be
 reduced with target costing method. Also in highly competitive health sector, managers
 need to find most suitable markets for their goods and service and at this point the
 necessity of strategic marketing accounting is emerged. In another word, due to rapid
 increase in private healthcare enterprises and increasing fierce competition and incerase in
 the quality of services, to survive in this highly competitive environment, it is required
 strategic marketing accounting.”Strategic Marketin Accounting” is created with the
 partnership of marketing and accounting department in order to use as a tool to delivery
 suitable, valid, true and reliable information to marketing managers and to provide
 solutions to problems which can be emerged with the activities of marketing department
 and to take a decision related to marketing about strategic product and strategic price.
 Ministry of Health defined the purpose of enterprises as “patient care according to
 requirement of the modern era, suitable to country’s fact, fast, disciplined and highly
 quality and cost-efficient.” So taking these issues into consider, bundle pricing application
 has been demostrated in order to achieve economic patient care by Ministry of Health. At
 this point, to utilize the efficiency from this implementation by keeping the costs of
 healthcare services and s oto make profit, businesses will get the benefits of the target
 costing method and strategic marketing accounting method. In bundle pricing
 implementations, invoices sent to institutions which pay for different treatment and
 diagnosis services are examined and it is identified that the majority of patients who share the same diagnosis and the procedure was found to be certain services and material
 model.
 One of the healthcare enterprises, private dialysis centers get no patient share except
 bundle pricing. The aim of this paper, to put forth how health service enterprises utilize
 bundle pricing to get profit and satisfy customers with the concepts of target costing and
 strategic marketing accounting and how costs and prices are determined in bundle pricing
 implementation, what is the concepts of target costing method and strategic marketing
 accounting and their relationship between bundle pricing application and a field study in
 a dialysis center.

Makale detayları

SAĞLIK İŞLETMELERİNDE PAKET İŞLEM FİYAT UYGULAMASININ HEDEF MALİYETLEME YÖNTEMİ VE STRATEJİK PAZARLAMA MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ VE ÖZEL X DİYALİZ MERKEZİNDE BİR UYGULAMA

Yazarlar: Yunus CERAN | Şefik ÖZDEMİR

Yayıncı: Selcuk University

Dergi: The Journal of Social Economic Research 2013 Vol.13 Issue 26, pp.450-478

Belge Tipi: Makale

Yayın Tarihi: 11/2013

Belge Dili: Türkçe

Document ID (Org No.): 2000610456

Sıklık: İki Yıllık

eISSN: 2148-3043

Sayı

Yazarlar:

Yunus CERAN | Şefik ÖZDEMİR

Yayıncı:

Selcuk University

Dergi:

The Journal of Social Economic Research 2013 Vol.13 Issue 26, pp.450-478

Belge Tipi:

Makale

Yayın Tarihi:

11/2013

Belge Dili:

Türkçe

Document ID (Org No.):

2000610456

Sıklık:

İki Yıllık

eISSN:

2148-3043