Hastane İşletmelerinin Maliyet Muhasebesi Sistemlerini Tespit Etmeye Yönelik Bir Araştırma: Ankara İli Özel Hastaneler Örneği
A Research on the Determination of Cost Accounting Systems of Hospitals: Ankara Province Private Hospitals Case

Summary/Abstract: This study was carried out in order to determine the cost accounting systems of private hospitals operating in Ankara and to determine whether the cost accounting systems differ according to some variables. For this purpose, questionnaire method was used. SPSS 24 package program was used in analyzing the data. It was also determined whether there is a statistical difference in the 0.05 significance level of the hypotheses formed within the scope of the research. This finding was performed by using the Independence Sampling t-Test for binary variables and One-Way Variance (ANOVA) analysis for multiple variables. As a result of testing the hypotheses formed within the scope of the research, within the variables of "the existence of a separate management accountancy department, the existence of a separate budgeting department, the existence of a separate internal audit department, the existence of a separate internal accounting department, the existence of a separate internal accounting department, the existence of a separate internal audit department, the presence of the control department, the presence of quality documentation in hospitals "; it was seen that there was no significant difference between the cost accounting systems of the hospitals according to these variables.

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