Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital
Yıl: 2020 Cilt: 5 Sayı: 1 Sayfa Aralığı: 112 - 121 Metin Dili: İngilizce DOI: 10.5336/healthsci.2019-66441 İndeks Tarihi: 05-12-2020
Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital
Öz: Objective: The aim of the study is to calculate the unitcost of normal labor and cesarean section using Activity Based Costing(ABC) method that is one of the contemporary methods that provideaccurate cost allocations for clinical procedures. Material andMethods: Financial accounting and other data are obtained from apublic hospital operating in Samsun for the year of 2014. In the studyunit costs for normal labor and cesarean section are analyzed usingABC method. Unit costs that are calculated for normal labor and cesareansection are compared with billed amount. Results: Unit costsfor normal labor and cesarean section are calculated according to ABCmethods and results are as follows; unit costs for normal labor andcesarean section are correspondingly 814.66 TL(Turkish Liras) and1.274.21 TL. Finally cost figures for normal and cesarean labors arecompared with billed amounts to patients. According to data obtainedfrom hospital the billed amount for normal labor is 539 TL which isbelow the cost calculated (814.66 TL) in the study. The difference ismore dramatic for cesarean labor. The billed amount 618 TL is farbelow the cost figure calculated in the study which is 1.271.21 TL.Lastly normal labor and cesarean section unit costs that are calculatedaccording to ABC method are compared with price lists in Communiqueon Healthcare Practices (Sağlık Uygulamaları Tebliği-SUT[HIN]) Conclusion: According to this study, it is determined thatthere are differences between the unit costs calculated by ABCmethod of normal and cesarean deliveries and repayment amounts. Itis concluded that hospital is incurring losses due to underpricing ofnormal and cesarean labor operations below their calculated costs.Use of the ABC method in the calculation of the costs of clinical procedureswill enable health institutions managers to make more accuratefinancial planning and financial desicions. In addition, it willincrease competitiveness through higher quality service provided topatients.
Anahtar Kelime: Sağlık Kurumlarında Faaliyet Tabanlı Maliyetleme: Kamu Hastanesi Jinekoloji Kliniğinde Bir Uygulama
Öz: Amaç: Çalışmanın amacı; klinik işlem maliyetlerinin daha gerçekçi hesaplanabilmesine olanak sağlayan çağdaş maliyetleme tekniklerinden Faaliyet Tabanlı Maliyetleme (FTM) yöntemi ile sezeryan ve normal doğum birim maliyetlerinin tespit edilmesidir. Gereç ve Yöntemler: Samsun’da faaliyette bulunan bir kamu hastanesine ait 2014 yılı finansal ve diğer veriler alınmıştır. Çalışmada, normal ve sezeryan doğuma ait birim maliyetler FTM yöntemi ile analiz edilmiştir. Normal ve sezeryan doğum için hesaplanan birim maliyetler hastalara fatura edilen tutarlarla karşılaştırılmıştır. Bulgular: Normal ve sezaryen doğuma ait birim maliyetler FTM yöntemine göre hesaplanmış olup; normal doğum birim maliyetinin 814,66 TL (Türk Lirası) ve sezaryen doğum birim maliyetinin 1,274,21 TL olduğu bulunmuştur. Son olarak normal ve sezeryan doğum için maliyet tutarları hastalara fatura edilen tutarlarla karşılaştırılmıştır. Hastaneden elde edilen verilere göre normal doğum için fatura edilen tutar, hesaplanan maliyetin (814,66 TL) altında olup 539 TL’dir. Sezaryen doğumda fark daha belirgindir. 618 TL sezeryan doğum fatura tutarı, yapılan çalışmada 1,271,21 TL olarak hesaplanan tutarın oldukça altındadır. Son olarak FTM ile hesaplanan normal ve sezeryan doğum birim maliyetleri Sağlık Uygulama Tebliği (SUT) fiyat listesi ile karşılaştırılmıştır. Sonuç: Gerçekleştirilen bu çalışmaya göre, normal ve sezeryan doğumların FTM yöntemiyle hesaplanan birim maliyetleri ile geri ödeme tutarları arasında farklılıkların olduğu tespit edilmiştir. Normal ve sezeryan doğuma ait fatura tutarlarının hesaplanan maliyetten daha az olması hastanenin zarara uğramasına sebep olduğu söylenilebilir. Klinik işlemlerin maliyetlerinin hesaplanmasında FTM yönteminin kullanılması, sağlık kurumları yöneticilerinin daha doğru bir finansal planlama yapabilmesi ve finansal karar verebilmesinde etkili olacaktır. Ayrıca, daha kaliteli hizmet sağlayarak rekabet gücünün arttırılabilmesine olanak sağlayacaktır.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | Karahan Gökmen M, YABANA KIREMIT B, DİKMETAŞ YARDAN E (2020). Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. , 112 - 121. 10.5336/healthsci.2019-66441 |
| Chicago | Karahan Gökmen Mehpare,YABANA KIREMIT BIRGUL,DİKMETAŞ YARDAN ELİF Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. (2020): 112 - 121. 10.5336/healthsci.2019-66441 |
| MLA | Karahan Gökmen Mehpare,YABANA KIREMIT BIRGUL,DİKMETAŞ YARDAN ELİF Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. , 2020, ss.112 - 121. 10.5336/healthsci.2019-66441 |
| AMA | Karahan Gökmen M,YABANA KIREMIT B,DİKMETAŞ YARDAN E Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. . 2020; 112 - 121. 10.5336/healthsci.2019-66441 |
| Vancouver | Karahan Gökmen M,YABANA KIREMIT B,DİKMETAŞ YARDAN E Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. . 2020; 112 - 121. 10.5336/healthsci.2019-66441 |
| IEEE | Karahan Gökmen M,YABANA KIREMIT B,DİKMETAŞ YARDAN E "Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital." , ss.112 - 121, 2020. 10.5336/healthsci.2019-66441 |
| ISNAD | Karahan Gökmen, Mehpare vd. "Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital". (2020), 112-121. https://doi.org/10.5336/healthsci.2019-66441 |
| APA | Karahan Gökmen M, YABANA KIREMIT B, DİKMETAŞ YARDAN E (2020). Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. Türkiye Klinikleri Sağlık Bilimleri Dergisi, 5(1), 112 - 121. 10.5336/healthsci.2019-66441 |
| Chicago | Karahan Gökmen Mehpare,YABANA KIREMIT BIRGUL,DİKMETAŞ YARDAN ELİF Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. Türkiye Klinikleri Sağlık Bilimleri Dergisi 5, no.1 (2020): 112 - 121. 10.5336/healthsci.2019-66441 |
| MLA | Karahan Gökmen Mehpare,YABANA KIREMIT BIRGUL,DİKMETAŞ YARDAN ELİF Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. Türkiye Klinikleri Sağlık Bilimleri Dergisi, vol.5, no.1, 2020, ss.112 - 121. 10.5336/healthsci.2019-66441 |
| AMA | Karahan Gökmen M,YABANA KIREMIT B,DİKMETAŞ YARDAN E Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. Türkiye Klinikleri Sağlık Bilimleri Dergisi. 2020; 5(1): 112 - 121. 10.5336/healthsci.2019-66441 |
| Vancouver | Karahan Gökmen M,YABANA KIREMIT B,DİKMETAŞ YARDAN E Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital. Türkiye Klinikleri Sağlık Bilimleri Dergisi. 2020; 5(1): 112 - 121. 10.5336/healthsci.2019-66441 |
| IEEE | Karahan Gökmen M,YABANA KIREMIT B,DİKMETAŞ YARDAN E "Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital." Türkiye Klinikleri Sağlık Bilimleri Dergisi, 5, ss.112 - 121, 2020. 10.5336/healthsci.2019-66441 |
| ISNAD | Karahan Gökmen, Mehpare vd. "Activity Based Costing in Health Institutions: An Application in Gynecology Clinic of a Public Hospital". Türkiye Klinikleri Sağlık Bilimleri Dergisi 5/1 (2020), 112-121. https://doi.org/10.5336/healthsci.2019-66441 |
