An application on the associated basis of performance measurement and accounting information system in hospital organizations

Hospitals are service organisations that offer preventive health services together with diagnosis, treatment and rehabilitation and that provide oppotunity for academic researches being educational institutions. During the provision of these services, it is important to plan the activities in accordance with aims and targets; to measure the results of activities and to compare them to the planed ones; to assess the results and to make decisions to this effect. With this process described as performance measurement, hospitals can give direction to the future.Hospitals need confidential and real information on time, in order to determine the results of their activities and to measure their performance by comparing the results to the mission. The confidential information flow which the hospitals need, can be provided by installing and implementing of a well designed and extensive management information system. Accounting information system as a subcontinent of management information system, is a kind of distribution system for accounting information of organisation. Hospitals can make performance measurement on unit and service base; make proper decisions on such matters as price determination, range of investments and services; successfully accomplish the activities as cost analysis, budgeting and profitibility analysis through the data and information suppied by an accounting information system which designed on a technological basis. Eventually, the performance of hospitals will increase.In this study, the relationship between performance measurement and accounting information system has been examined by taking Çanakkale Onsekiz Mart University Health Application and Reseach Hospital as a sample, within the context of proposed performance measurement model for hospitals. The deficiencies and diversification of the present accounting information system has been discussed and how to access an integrated system has been suggested, if the proposed performance mesurement model is used for Heath Appication and Research Hospital.Key Words: Hospitals, Performance Measurement, Accounting InformationSystem.