Hastane Poliklinik Birim Maliyet Analizi ve Örnek Bir Uygulama
Hospital Outpatient Clinic Unit Cost Analysis and an Application Example

Summary/Abstract: Cost analyses are being capitalized on in order to identify the necessary resources to further healthcare services in hospitals, to identify the costs for increased control over them, and to conduct performance assessments and future planning. In this context, unit cost estimations have become an important factor for outpatient clinics which constitute a critical part of the healthcare provision in hospitals. In this study, outpatient clinic unit costs of a public university hospital located in Ankara were calculated based on the data collected for 2012 and compared with the outpatient clinic package prices stated in the Declaration of Healthcare Implementation. This study finds that the highest unit cost originates from Algology outpatient clinic with 200.85 TL while the lowest unit cost originates from Dermatology outpatient clinic with 24.31 TL. Seven outpatient clinics out of nineteen involved in this study were found to have unit costs higher than the outpatient clinic package prices stated in the Declaration of Healthcare Implementation. Thus, it would be reasonable to say that it is for the benefit of a hospital to reduce its unit costs by means of implementing cost control and increasing its capacity utilization rate and to take cost analysis results into consideration in determinig prices of Declaration of Healthcare Implementation.

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