Activity based costing in health services and an application

Due to the short period of time from the transition period from the developing and transfer technology, competition, awareness about health and transition to the customer. It is also planned to get detailed information about quality health services and progress. Health services are used in health services for both service and service. From this research, it is aimed to improve the costs of Covid-19 period tests with ABC. In this retrospective, descriptive study, 1-year data of the X laboratory operating at an airport in Turkey, for the year 2021, were analyzed with the ABC method, which is one of the contemporary cost analysis methods. In the study, the unit costs calculated by FTM analysis of 136 078 PCRs, 7 022 antibodies and 33 018 antigen tests performed in the X laboratory in 2021 are 66.94 TL, 87.17 TL and 35.36 TL, respectively. The enterprise receives 250 TL for PCR test, 300 TL for antibody test and 175 TL for antigen test. It achieved a unit profit of 185.06 TL, 212.83 TL, 139.64 TL and a total profit of 31 016 094.86 TL in 2021. According to the ABC method, the Traditional method underestimates the unit cost of the PCR test by 4.83 TL, while the unit cost of the antibody test is overestimated by 9.71 TL and the unit cost of the antigen test is calculated as 17.79 TL more. In addition, as a result of the study, it was determined that the test performed in the shortest time and with the least cost among the tests performed during the Covid-19 pandemic period was the antigen test.