Activitiy-based costing in the health-care institutions(Practice State of the Buca Seyfi̇ Demi̇rsoy Hospi̇tal)

Since changing sociological, economic and technological circumstances have enlarged patients' expectations cumulatively, Hospitals and Health-care Institutions had to revise their selves continuously by the means of product and service diversity. This situation also brought some fiscal obligations to carry and continue their to services. It is also said that there had some considerations about effective consume of sources to maximize the optimum level of the required resources by the means of serving better with less cost. It is also accepted that executive bodies of those institutions may give proper and accurate decisions when planning and consuming of sources are done in most correct way to enhance the usage of cost management systems by serving diverse health services in quantative manner. It is only possible to keep under control the service costs of Hospitals and Health-care Institutions when unit costs of the services and products are correctly accounted. Manager of the Hospital must execute hospital's technical equipment, labour, time ect effectively within the general principles and targets of the enterprise. By proper data providing correct cost results will make possible to solve such problems regarding to effective recourse management and productivity on Health-care Institutions. Technological improvements in such fields particularly at diagnosis and identification of the symptoms, treatments and other relevant areas have increased indirect costs of the health-care institutions. It is still a great problem that direct labor and direct material costs are added to the produced service costs and product costs. To solve this problem different cost systems are offered. In this thesis formerly the definition and functions of Hospitals and Health-care Institutions are stated. Lately cost management and its control have been explained. Lastly a unique cost system named "Activity Based Costing System" is discussed.