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

Summary/Abstract: 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 importantto 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 thisstudy 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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