Process based activity based costing in hospital operations: Application in a hospital operation in Aydın

Enterprises have to use an effective cost system in today's world in order to maintain their success and profitability in a high competitive environment. When we look at traditional cost systems, it can be seen that they are not able to meet today's cost calculations effectively. Therefore, a new and cost-effective cost system is needed for businesses. Process Based Costing has been developed as the most effective cost system as a solution to these deficiencies. Process Based Costing completes the shortcomings of Activity Based Costing and ensures more accurate and clear results. The most important disadvantage of the Activity Based Costing System is that it has high cost and very time consuming features. Process Based Costing system was developed to find solutions to such problems and updating problems. Process Based Costing system is preferred because it is cheaper and easier to apply than Traditional Activity Based Costing system. The Process Based Costing system is separated from the Activity Based Costing system by considering practical capacities, revealing unused capacity. Theoretical capacity is used in Activity Based Costing system and practical capacity is used in Process Based Costing system. In this way, comparisons between current and optimal situations become more important.The purpose of this thesis is; Process Based Costing system is practically applied in the case of a hospital, which is a service enterprise where it is more efficient and effective than other traditional cost systems, and the result is provided to be more realistic and reliable.