An application of cost accounting and MR unit in hospitals

Disease diagnosis which were produced based on estimates, are recently made through equipments making use of high technology such as computed temography, ultrasound magnetic, resonance, angiography since then, it has become an abligation for the hospital managements to acquire such equipments as he above mentioned equipments are among the high cost devices, hospital managements have to employ cost-volume profit (CVP) Analysis which is one of the administrative accounting methods Inns current study, the private hospitals in Izmir are evaluated terms of their mr unit by means of CVP Analiysis. In conclusion it was noted that cost values are token into consideration in coming up with the strike price. As a result it was concluded that the prince Mechanisim is not a fair one in terms of the patients. Key Words : Health, Hospital, Profit, Cost