Cost analysis in hospital organizations: An application with time driven activity based costing in a university hospital

The concept of "health", which is expressed as a state of complete mental, physical and social well-being, constitutes the main activity of hospital enterprises serving the society. The costing methods they use while performing these activities play an important role in making strategic decisions about effective resource and cost management by health institutions. Considering the increase in competition in the health sector, it is only possible to ensure the sustainability of hospitals in terms of both financial and service quality, only by controlling and financial auditing of the activities they carry out. Considering all these points, in this study, it is aimed to show the applicability of the TDABC method to hospital enterprises, to evaluate the benefits it provides in capacity management and to reveal its role in cost management. In the study, unit cost per patient and idle capacity ratios of 10 different surgical procedures and activity centers applied in the Department of Ophthalmology (GHAD) of Balıkesir University (BAUN) Health Practice and Research Hospital in 2021 were calculated by TDABC method. As a result, it was observed that the highest unit cost per patient belonged to the "GHAD-7 Surgery" center and the "Perforating Eye Injuries Repair" surgery was the type of surgical procedure with the highest cost.