Cost analysis in hospital enterprieses with time based activity based costing method: Application example in a university hospital

Health is at the top of people's basicwishes. People who want their health to be good in continuity prefer health institution sand organizations within the scope of health. The most important, the largest and the most comprehensive of these health institution sare hospital enterprises. Hospital enterprises are known as the most complex service providers with a large burden due to their largeand comprehensive nature. Therefore, in order to survive in terms of financial and service quality, especially in today's competitive conditions, hospital enterprises hould study the activities created by their units. When these challenging processes are considered, th purpose of this study is composed of cost control of activities and improvements by considering the processes of hospital activities. For this purpose, in this study, ZEFTM method, which is one of the costing methods, has been applied on the basis of processes of activities performed in Urology department of Dokuz Eylül University Research and Application Hospital. For the analysis of urology department, data set was composed of the 10 surgical procedures performed in the departmentand expenditure information related to these procedures. The data obtained were gathered by talking face-to-face with theem ployees in the IT, administrative financial affairs, Department of Urology, operating room and human resources unit sand by obtaining the necessary information from there cords in the databases. At theend of the analysis, the least and the most costly ones of the 10 types of surgeries were determined and consistent recommendations were made to the hospital management.