Analysis of variance of medical materials according to standard cost method in terms of cost control: A university hospital example

Aim: Düzce University Hospital Cardiology, Chest Diseases and Pediatric Health and Diseases units used in the deviation analysis of medical supplies according to the standard cost method and to provide useful information to the hospital management in terms of cost control. Method: The data of the study were obtained by using hospital information system, face-to-face interview, expert opinion, trusteeship, revolving fund management and hospital records. The deviations between the expected costs for 2018 and the actual costs were calculated by document analysis. Results: It has been determined that the total standard amount of 28 items of medical equipment belonging to the cardiology unit is 647,916.00 TL, the total actual amount is 650.476.00 TL, and there is a deviation of 2.560.00 TL between the two values. It has been determined that this deviation is caused by the negative price difference of 12,775.00 TL, and the positive amount difference of 10,215.00 TL. It has been determined that the total standard amount of 14 items of medical supplies belonging to the Child Health and Diseases unit is 52,912.67 TL, the total actual amount is 53,885.00 TL, and there is a deviation of 972.33 TL between the two values. It has been determined that 2,810.33 TL of this deviation is due to negative price deviation and 1,838.00 TL part is due to positive quantity deviation. It has been determined that the total standard amount of 14 items of medical supplies belonging to the Chest Diseases unit is 143.016.29 TL, the total actual amount is 125.815.83 TL, and there is a difference of 19.220.46 TL between the two values. It was seen that 27,209.46 TL of this variance resulted from the positive price deviation, and 10,009.00 TL from the negative quantity deviation. Conclusion: According to the findings, it was determined that the positive price deviations were caused by the tender processes in a competitive environment, and the negative price deviations were caused by the hospital's forward purchases. It has been observed that negative quantity deviations are caused by purchasing poor quality materials, carelessness during use and inexperienced personnel, while positive quantity deviations are due to the presence of materials transferred from the previous period and insufficient inventory counting and control. In the study, it has been determined that the standard cost method can also be used in hospital enterprises in terms of controlling costs in primary materials and materials. Keywords: Hospital Operations, Primary Materials and Materials, Standard Cost Method, Analysis of Variance.