The role of the costing method in providing a competitive advantage in the hospital enterprises

The most important asset of society is human, and the most important asset of human being is the health. Since it is the human health in question, it is of great importance to ensure that service offerings in hospital enterprises are performed in a continuous, on time and accurate manner. Offering quality service at low cost is rather important in hospital enterprises which are nonprofit or the profit is of secondary importance. In today's rapidly changing economic, social and environmental conditions, as in every enterprises, in hotel enterprises in the service sector, the limited resources should be used effectively to meet service demands and, an adequate cost method needs to be used in order to provide successful cost, capacity management and ultimately the effectiveness of service delivery. The advanced cost methods are needled to ensure competitive advantage in hospital enterprises and to balance scarce resources with costing. Today, with the development of modern medical techniques and tools, and with the increase in the costs consumed, the current traditional costing method has been inadequate and replaced by the new costing methods. In our study, "Activity Based Costing Method" is emphasized which provides more accurate cost information for hospital enterprises and contributes to management with the knowledge generation suitable for making strategic decisions.