Time-based activity-based costing in public hospitals

For the effective use of resources many studies is done both in public and private sector. These studies in recent times are mainly directed to obtain accurate cost information and directing costs resulted from this information. Time and activity-based costing, which is developed in an attempt to remove insufficiencies of activity-based costing started to use intensively since 1980s and abandoned by the reason of application difficulties, is one of the studies related with institutions' effective usage of resources in addition to obtaining accurate cost information. There are quite a few studies with regard to time and activity-based costing both in the academic area and in the applied settings. In present study, in a public hospital we are going to specify the applicability of the time and activity-based costing which especially takes the practical capacity into account for the effective use of resources. Acquired results are going to be will be compared with the results obtained from traditional volume based costing.