Cost acounting in healthcare organization and an application

Today, It is quite important to determine correctly the costs of services in order to be managed correctly in financial aspect of health care organizations becoming service business that have very intense competition and very high economical capacity. However, it is seen that the number of the studies about cost accounting in healthcare organizations are very low in comparison with production bussiness companies when we check the literature. The aim of this thesis study is bringing new approaches to literature and implementations about cost allocation and unit patient costs in health foundations. In the study, It is mentioned what the cost centers are in healthcare organizations and it is explained how the service costs are allocated to these cost centers. In order to allocate the costs that belong to departments of radiology and laboratory, unit costs which is related to these departments are calculated considering the method of joint products cost in this study. To calculate unit patient cost, it is developed that there is an alternative method called patient tracking system. In the end chapter of study, there is a practice which is made in a private hospital and it is aimed to exemplify the methods which is mentioned before.