SAĞLIK İŞLETMELERİNDE FAALİYET TABANLI MALİYET ANALİZİ: ÖZEL BİR HASTANEDE RADYOLOJİ BİRİM MALİYETLERİNİN HESAPLANMASI
STUDY OF ACTIVITY-BASED COST ANALYSIS IN HEALTH SECTOR: CALCULATION OF RADIOLOGY UNIT COSTS IN A SPECIAL HOSPITAL

Summary/Abstract: Services offered by the health sector are often priced without regarding to actual costs, as in all sectors. This causes some services to be over-priced and others to be priced lower than their real costs. Analyzing the real costs of services provided for hospitals or the most profitable services is very significant for the company. For this reason, costing studies for companies have vital importance. In this study, the costs of a private hospital's x-ray service were calculated using the Activity Based Costing (ABC) System Moreover, the real pricing of each service cost was aimed. This goal requires the proper costing of all services..

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