Hastanelerde maliyet muhasebesi ve MR ünitesinde bir uygulama
Küçük Resim Yok
Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Beykent Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Önceleri tahmine dayalı olarak konan hastalık teşhisleri artık ileri teknoloji kullanılan bilgisayarlı tomografi ultrasound, manyetik rezonans anjiyografi gibi cihazlarla konmaktadır. Hastane işletmeleri için bu cihazları elde bulundurmak bir zorunluluk olmuştur. Söz konusu tıbbi cihazların yüksel maliyetli olması hastane işletmelerinin de bir yönetim muhasebesi yöntemi olan maliyet hesaplanmasını gerekli kılmıştır. Bu çalışmada İzmir ilindeki bir devlet hastanesinin MR Ünitesinin maliyet analizi aracılığıyla değerlendirmesi yapılmıştır. Sonuç olarak: İşlem fiyatlarının belirlenmesinde maliyet değerlerinin dikkate alınmadığı tespit edilmiştir. Dolayısıyla hastalar açısından adil bir fiyatlandırma yapılmadığı sonucunda ulaşılmıştır. Anahtar Kelimeler : Sağlık, Hastane, Kar, Maliyet
Disease diagnosis which were produced based on estimates, are recently made through equipments making use of high technology such as computed temography, ultrasound magnetic, resonance, angiography since then, it has become an abligation for the hospital managements to acquire such equipments as he above mentioned equipments are among the high cost devices, hospital managements have to employ cost-volume profit (CVP) Analysis which is one of the administrative accounting methods Inns current study, the private hospitals in Izmir are evaluated terms of their mr unit by means of CVP Analiysis. In conclusion it was noted that cost values are token into consideration in coming up with the strike price. As a result it was concluded that the prince Mechanisim is not a fair one in terms of the patients. Key Words : Health, Hospital, Profit, Cost
Disease diagnosis which were produced based on estimates, are recently made through equipments making use of high technology such as computed temography, ultrasound magnetic, resonance, angiography since then, it has become an abligation for the hospital managements to acquire such equipments as he above mentioned equipments are among the high cost devices, hospital managements have to employ cost-volume profit (CVP) Analysis which is one of the administrative accounting methods Inns current study, the private hospitals in Izmir are evaluated terms of their mr unit by means of CVP Analiysis. In conclusion it was noted that cost values are token into consideration in coming up with the strike price. As a result it was concluded that the prince Mechanisim is not a fair one in terms of the patients. Key Words : Health, Hospital, Profit, Cost
Açıklama
Anahtar Kelimeler
Hastaneler, Hospitals, Sağlık Kurumları Yönetimi
