Analysis of cost accounting in hospitals (Diyarbakir Maternity Hospital sample)

In this study, what is the public hospital are managed by whom, exemplary staff of the hospital staff titles and descriptions, giving place to the definition of some of the material used. Hospitals of cost accounting, which is what the cost of forming activity, what are their details have been analyzed and as a concept, hospitals and costs from the handle really costing in hospitals, costing and hospitals, activity-based costing issues definitions are processed. In this study, the subjects covered and the concretization of the Cost Accounting in order to be made clearer example of an application is made. In practice, a medium-sized hospital, birth center birth house movements in unit costs and income are examined. Hospital auxiliary service expenditures expenses in the first, second and third delivery method based services instead of production costs by installing the profitability of the delivery room has been detected and installed. While this application from the hospital information management system software, accounting, financial software, billing unit and the revolving fund unit data and studies conducted with employees of the unit were utilized during the interview.