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HASTANE İŞLETMELERİNİN MALİYET SORUNUNA TIBBI MÜDAHALE GEREKTİRMEYEN ÇÖZÜM ÖNERİSİ: SÜRECE DAYALI FAALİYET TABANLI MALİYETLEME MODELİ

Year 2014, Volume: 2 Issue: 1, 65 - 90, 11.08.2014

Abstract

Hastane işletmeleri hem tıbbi hem de idari faaliyetlerin olduğu iki ayrı dünyada faaliyet gösteren, faaliyet alanı insan sağlığı olan, karmaşık yapıda işletmelerdir. Hastane işletmelerinde sunulan hizmetlerin doğru, hızlı ve kaliteli olması için kaynakların, faaliyetlerin ve sürecin başarılı yönetimi önemlidir.  Hastane yönetiminin maliyet odaklı olması gerekmektedir. Mevcut maliyet sistemleri, doğru maliyet bilgisi sunmada ve ortaya çıkan sorunların çözümünde yetersiz kalmıştır. Bu çalışmanın amacı sürece dayalı faaliyet tabanlı maliyetlemenin (SDFTM) hastane işletmelerinde uygulanabilirliğini ve sağladığı faydaları değerlendirmektir. Bu amaç için özel bir hastanenin genel cerrahi birimi örnek alınarak çalışma yapılmıştır. Vaka çalışması neticesinde SDFTM'nin hastane işletmelerinde uygulanabileceği ve geleneksel maliyet yöntemine göre daha doğru ve zamanlı bilgi sağladığı ayrıca hastane işletmelerinin maliyet ve yönetim sorunlarına çözümler sunarak önemli faydalar sunduğu görülmüştür.

References

  • Abdul Adamu, A. ve Olotu, A.I. (2009). The Practıcabılıty Of Actıvıty – Based Costıngsystem In Hospıtalıty Industry. A Journal Of The Department Of Accounting. Nasarawa State University, Keffi, Nasarawa State – Nigeria, March, 36–49.
  • Adeoti1 A. A. Ve Valverde, R. (2014). Time-Driven Activity Based Costing For The Improvement Of It Service Operations. International Journal Of Business And Managemen,; Vol. 9, No. 1, 109-128.
  • Anderson, S. ve Putterman, L. (2005). Building The Profit Focused Supply Chain: A Game Plan For Capturing Real Value. White Paper, February, 1-18.
  • Baker, J. J. (1998). Activity-Based Costing And Activity-Based Management For Health Care. Jones & Bartlett Learning.
  • Balachandran, K. R., Hsing L.S. ve Suresh, R. (2007). A Framework For Unused Capacity: Theory And Empirical Analysis. Journal Of Applied Management Accounting Research, 5.1: 21-38.
  • Barret, R. (2005). Time-Driven Costing: The Bottom Line On The New ABC. Business Performance Management, 11: 35-39.
  • Barsky, N.P. ve Marchant, G. (2000). The Most Valuable Resource: Measuring And Managing İntellectual Capital. Strategic Finance, 81(8), 59-62.
  • Bozok M.S. (2011), Faaliyete Dayalı Maliyetleme Uygulamasını Geliştirici Yaklaşımlar. Dumlupınar Üniversitesi, Sosyal Bilimler Dergisi, Sayı 30, Ağustos.
  • Bruggeman, W., P., Everaert, S. R., Anderson ve Y., Levant (2005). .Modeling Logistic Costs Using TDABC: A Case İn A Distribution Company. Working Paper, Ghent University, Faculty Of Economics And Business Administration. September, 1-47.
  • Cengiz, E., (2011). Faaliyet Tabanlı Maliyetleme ve Sürece Dayalı Faaliyet Tabanlı Maliyetleme Arasındaki Farklar-Bir Mobilya Üreticisi Firmada Vaka Çalışması. Muhasebe ve Finansman Dergisi, Nisan, 33-58.
  • Cohen, M. D., Hawes, D. R., Hutchins, G. D., Mcphee, W. D., Lamasters, M. B., ve Fallon, R. P. (2000). Activity-Based Cost Analysis: A Method Of Analyzing The Financial And Operating Performance Of Academic Radiology Departments 1. Radiology, 215(3), 708-716.
  • Cooper, R. (1996). Look Out Management Accountanst. Management Accounting.77 (11), 20-26.
  • Çarıkçıoğlu, P. ve Polat, L.(2007). Zaman Sürücülü Faaliyet Tabanlı Maliyetleme (ZSFTM) ve Bir Kobi Örnegi. 4.Kobi'ler ve Verimlilik Kongresi, İKU, İstanbul, 517-532.
  • Çilingiroğlu, N. (2003). Sağlık Ekonomisine Giriş, Ankara, Kasım
  • Everaert P, Bruggemanw, S. G., Anderson, S. ve Levant, Y. (2008). Cost Modeling İn Logistics Using Time-Driven ABC. Experiences Froma Wholesaler, International Journal Of Physical Distribution & Logistics Management, 38(3):172–91.
  • Feyza Dereköy, F. ve Kalmış, H. (2013). Hastanelerde Performans Ölçümünün Muhasebe Bilgi Sistemiyle İlişkilendirilmesi. Muhasebe Ve Finansman Dergisi, Nisan, 139-160.
  • Federowicz, M.H., Grossman M.N., Hayes, B.J. ve Riggs, J.(2010). A Tutorial On Activity-Based Costing Of Electronic Health Records, Q Manage Health Care. Vol. 19, No. 1, 86–89.
  • Kaciuba G. ve and Siegel, G.H. (2009). Activity-Based Management İn A Medical Practice: A Case Study Emphasizing The Aıcpa's Core Competencies, Issues In Accountıng Educatıon Vol. 24, No. 4, November, 553–577.
  • Grieco, P. L. ve Pilachowski, M. (1995). Activity Based Costing:The Key To World Class Performance. Pt Publication, Inc. Florida, 6.
  • Hajiha, Z. ve Alishah S.S. (2011). Implementatıon Of Tıme-Drıven Actıvıty-Based Costıng System And Customer Profıtabılıty Analysıs In The Hospıtalıty Industry: Evıdence From Iran, Economics And Finance Review. October, Vol. 1(8) 57 – 67.
  • Hoozee, S. ve Bruggeman, W. (2010). Identifying Operational İmprovements During The Desing Process Of A Time-Driven Abc System: The Role Of Collective Worker Participation And Leadership Styl. Management Accounting Research. 21
  • Kaplan, R.S. ve Anderson, S.R., (2004). Time-Driven Activity Based Costing. Harvard Business Review. November Business Review, November
  • Kaplan R.S. ve Porter M.E. (2011). The Bıg Idea, How To Solve The Cost Crısıs In Health Care. Harvard Business Review, September, 46-64
  • Fehmi Karasioğlu, F. ve Çam, A.V. (2008). Sağlık İşletmelerinde Maliyet Analizi: Karaman Devlet Hastanesinde Birim Muayene Maliyetlerinin Hesaplanması. Niğde Üniversitesi İİBF Dergisi, Haziran 2008, Cilt:1, Sayı: 1, 15-24.
  • Kaygusuz, S. Y. (2006). Faaliyet Tabanlı Maliyet Yöntemine Göre Genel Üretim Giderleri Fark Analizi. Muhasebe Ve Finansman Dergisi ,30: 152-162.
  • Kaygusuz, S. Y. (2007). Faaliyet Tabanlı Maliyet-Hacim-Kar Analizi. Muhasebe ve Finansman Dergisi, Sayı: 33,10-22.
  • Kruga, B., Zantenc, A.V., Pirsona, S.S., Crott, R. ve Borghta, T.V. (2009). Activity-Based Costing Evaluation Of A [18f]-Fludeoxyglucose Positron Emission Tomography Study. Elsevier, Health Policy. 92, 234–243.
  • J. Laurıla, J., Suramo, I., Brommels, M., Tolppanen, E.M, P. Koıvukangas, Lannıng, P. ve Standertskjo C.G. (2000). Ld-Nordenstam Actıvıty-Based Costıng In Radıology Application İn A Pediatric Radiological Unit, Acta Radiologica, 41, 189–195.
  • Mcgowan, A.S, Holmes, S.A ve Martin, M. (2006). The Association Between Activity-Based Costing System Adoption And Hospital Performance. July 31, 1-70.
  • Mitchell, M. (2007). Leveraging Process Documentation For Time-Driven Activity Based Costing. Journal Of Performance Management. Vol. 20, No.3, 25.
  • Neumann, B. R. ve Keith E.B. (1998). Management Ac¬counting For Healthcare Organizations. Il¬linois: Precept Press (Fifth Edition)
  • Ercument Okutmuş, E. ve Ergul, A. (2013). Investigation Of The Effectiveness Of Physical Medicine And Rehabilitation Costs With Activity Based Costing And An Application. Business Management Dynamics, Vol.3, No.6, Dec, 33-51.
  • Polat, L. (2008). Zaman Sürücülü Faaliyet Tabanlı Maliyetlime Ve Bir Sanayi İşletmesi Uygulaması. Marmara Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi
  • Lawson, R.A. (2005). The Use Of Actıvıty Based Costıng In The Healthcare Industry: 1994 Vs. 2004, Research In Healthcare Fınancıal Management, Vol. 10, No. 1, 77–94.
  • Robinson J. C. ve Mark D. Smith, M.D. (2008). Cost-Reducing Innovation In Health Care, Health Affairs, 27, No.5, 1353-1356, Http://Content.Healthaffairs.Org/Content/27/5/1353.Full.Html, Erişim 17.02.2014
  • Selvi, Y. (2009). Sağlık Kuruluşlarında Tıbbı Cihaz Yönetimi. Yönetim Dergisi, Yıl:20, Sayı:63, Haziran, 99-118.
  • Taniş, V. N. ve Özyapıcı, H. (2012).The Measurement And Management Of Unused Capacity İn A Time Driven Activity Based Costing System. Jamar Vol. 10, No. 2.
  • Ross, T. K. (2004). Analyzing Health Care Operations Using Abc, Journal Of Health Care Fınance/Sprıng, 30(3),
  • Tse, M.S.C. ve Gong, M. Z., (2009). Recognition Of Idle Resources İn Time Driven Activity- Based Costing And Resource Consumption Accounting Models. The Journal Of Applied Management Accounting Research, Vol. 7, No. 2, 41-54.
  • Wegmann, G. (2007). Developments Around The Activity-Based Costing Method: A State-Of-The Art Literature Review. Available At Ssrn 1012664.
Year 2014, Volume: 2 Issue: 1, 65 - 90, 11.08.2014

Abstract

References

  • Abdul Adamu, A. ve Olotu, A.I. (2009). The Practıcabılıty Of Actıvıty – Based Costıngsystem In Hospıtalıty Industry. A Journal Of The Department Of Accounting. Nasarawa State University, Keffi, Nasarawa State – Nigeria, March, 36–49.
  • Adeoti1 A. A. Ve Valverde, R. (2014). Time-Driven Activity Based Costing For The Improvement Of It Service Operations. International Journal Of Business And Managemen,; Vol. 9, No. 1, 109-128.
  • Anderson, S. ve Putterman, L. (2005). Building The Profit Focused Supply Chain: A Game Plan For Capturing Real Value. White Paper, February, 1-18.
  • Baker, J. J. (1998). Activity-Based Costing And Activity-Based Management For Health Care. Jones & Bartlett Learning.
  • Balachandran, K. R., Hsing L.S. ve Suresh, R. (2007). A Framework For Unused Capacity: Theory And Empirical Analysis. Journal Of Applied Management Accounting Research, 5.1: 21-38.
  • Barret, R. (2005). Time-Driven Costing: The Bottom Line On The New ABC. Business Performance Management, 11: 35-39.
  • Barsky, N.P. ve Marchant, G. (2000). The Most Valuable Resource: Measuring And Managing İntellectual Capital. Strategic Finance, 81(8), 59-62.
  • Bozok M.S. (2011), Faaliyete Dayalı Maliyetleme Uygulamasını Geliştirici Yaklaşımlar. Dumlupınar Üniversitesi, Sosyal Bilimler Dergisi, Sayı 30, Ağustos.
  • Bruggeman, W., P., Everaert, S. R., Anderson ve Y., Levant (2005). .Modeling Logistic Costs Using TDABC: A Case İn A Distribution Company. Working Paper, Ghent University, Faculty Of Economics And Business Administration. September, 1-47.
  • Cengiz, E., (2011). Faaliyet Tabanlı Maliyetleme ve Sürece Dayalı Faaliyet Tabanlı Maliyetleme Arasındaki Farklar-Bir Mobilya Üreticisi Firmada Vaka Çalışması. Muhasebe ve Finansman Dergisi, Nisan, 33-58.
  • Cohen, M. D., Hawes, D. R., Hutchins, G. D., Mcphee, W. D., Lamasters, M. B., ve Fallon, R. P. (2000). Activity-Based Cost Analysis: A Method Of Analyzing The Financial And Operating Performance Of Academic Radiology Departments 1. Radiology, 215(3), 708-716.
  • Cooper, R. (1996). Look Out Management Accountanst. Management Accounting.77 (11), 20-26.
  • Çarıkçıoğlu, P. ve Polat, L.(2007). Zaman Sürücülü Faaliyet Tabanlı Maliyetleme (ZSFTM) ve Bir Kobi Örnegi. 4.Kobi'ler ve Verimlilik Kongresi, İKU, İstanbul, 517-532.
  • Çilingiroğlu, N. (2003). Sağlık Ekonomisine Giriş, Ankara, Kasım
  • Everaert P, Bruggemanw, S. G., Anderson, S. ve Levant, Y. (2008). Cost Modeling İn Logistics Using Time-Driven ABC. Experiences Froma Wholesaler, International Journal Of Physical Distribution & Logistics Management, 38(3):172–91.
  • Feyza Dereköy, F. ve Kalmış, H. (2013). Hastanelerde Performans Ölçümünün Muhasebe Bilgi Sistemiyle İlişkilendirilmesi. Muhasebe Ve Finansman Dergisi, Nisan, 139-160.
  • Federowicz, M.H., Grossman M.N., Hayes, B.J. ve Riggs, J.(2010). A Tutorial On Activity-Based Costing Of Electronic Health Records, Q Manage Health Care. Vol. 19, No. 1, 86–89.
  • Kaciuba G. ve and Siegel, G.H. (2009). Activity-Based Management İn A Medical Practice: A Case Study Emphasizing The Aıcpa's Core Competencies, Issues In Accountıng Educatıon Vol. 24, No. 4, November, 553–577.
  • Grieco, P. L. ve Pilachowski, M. (1995). Activity Based Costing:The Key To World Class Performance. Pt Publication, Inc. Florida, 6.
  • Hajiha, Z. ve Alishah S.S. (2011). Implementatıon Of Tıme-Drıven Actıvıty-Based Costıng System And Customer Profıtabılıty Analysıs In The Hospıtalıty Industry: Evıdence From Iran, Economics And Finance Review. October, Vol. 1(8) 57 – 67.
  • Hoozee, S. ve Bruggeman, W. (2010). Identifying Operational İmprovements During The Desing Process Of A Time-Driven Abc System: The Role Of Collective Worker Participation And Leadership Styl. Management Accounting Research. 21
  • Kaplan, R.S. ve Anderson, S.R., (2004). Time-Driven Activity Based Costing. Harvard Business Review. November Business Review, November
  • Kaplan R.S. ve Porter M.E. (2011). The Bıg Idea, How To Solve The Cost Crısıs In Health Care. Harvard Business Review, September, 46-64
  • Fehmi Karasioğlu, F. ve Çam, A.V. (2008). Sağlık İşletmelerinde Maliyet Analizi: Karaman Devlet Hastanesinde Birim Muayene Maliyetlerinin Hesaplanması. Niğde Üniversitesi İİBF Dergisi, Haziran 2008, Cilt:1, Sayı: 1, 15-24.
  • Kaygusuz, S. Y. (2006). Faaliyet Tabanlı Maliyet Yöntemine Göre Genel Üretim Giderleri Fark Analizi. Muhasebe Ve Finansman Dergisi ,30: 152-162.
  • Kaygusuz, S. Y. (2007). Faaliyet Tabanlı Maliyet-Hacim-Kar Analizi. Muhasebe ve Finansman Dergisi, Sayı: 33,10-22.
  • Kruga, B., Zantenc, A.V., Pirsona, S.S., Crott, R. ve Borghta, T.V. (2009). Activity-Based Costing Evaluation Of A [18f]-Fludeoxyglucose Positron Emission Tomography Study. Elsevier, Health Policy. 92, 234–243.
  • J. Laurıla, J., Suramo, I., Brommels, M., Tolppanen, E.M, P. Koıvukangas, Lannıng, P. ve Standertskjo C.G. (2000). Ld-Nordenstam Actıvıty-Based Costıng In Radıology Application İn A Pediatric Radiological Unit, Acta Radiologica, 41, 189–195.
  • Mcgowan, A.S, Holmes, S.A ve Martin, M. (2006). The Association Between Activity-Based Costing System Adoption And Hospital Performance. July 31, 1-70.
  • Mitchell, M. (2007). Leveraging Process Documentation For Time-Driven Activity Based Costing. Journal Of Performance Management. Vol. 20, No.3, 25.
  • Neumann, B. R. ve Keith E.B. (1998). Management Ac¬counting For Healthcare Organizations. Il¬linois: Precept Press (Fifth Edition)
  • Ercument Okutmuş, E. ve Ergul, A. (2013). Investigation Of The Effectiveness Of Physical Medicine And Rehabilitation Costs With Activity Based Costing And An Application. Business Management Dynamics, Vol.3, No.6, Dec, 33-51.
  • Polat, L. (2008). Zaman Sürücülü Faaliyet Tabanlı Maliyetlime Ve Bir Sanayi İşletmesi Uygulaması. Marmara Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi
  • Lawson, R.A. (2005). The Use Of Actıvıty Based Costıng In The Healthcare Industry: 1994 Vs. 2004, Research In Healthcare Fınancıal Management, Vol. 10, No. 1, 77–94.
  • Robinson J. C. ve Mark D. Smith, M.D. (2008). Cost-Reducing Innovation In Health Care, Health Affairs, 27, No.5, 1353-1356, Http://Content.Healthaffairs.Org/Content/27/5/1353.Full.Html, Erişim 17.02.2014
  • Selvi, Y. (2009). Sağlık Kuruluşlarında Tıbbı Cihaz Yönetimi. Yönetim Dergisi, Yıl:20, Sayı:63, Haziran, 99-118.
  • Taniş, V. N. ve Özyapıcı, H. (2012).The Measurement And Management Of Unused Capacity İn A Time Driven Activity Based Costing System. Jamar Vol. 10, No. 2.
  • Ross, T. K. (2004). Analyzing Health Care Operations Using Abc, Journal Of Health Care Fınance/Sprıng, 30(3),
  • Tse, M.S.C. ve Gong, M. Z., (2009). Recognition Of Idle Resources İn Time Driven Activity- Based Costing And Resource Consumption Accounting Models. The Journal Of Applied Management Accounting Research, Vol. 7, No. 2, 41-54.
  • Wegmann, G. (2007). Developments Around The Activity-Based Costing Method: A State-Of-The Art Literature Review. Available At Ssrn 1012664.
There are 40 citations in total.

Details

Primary Language Turkish
Journal Section Makale
Authors

Hilmi Kırlıoğlu

Bedia Atalay

Publication Date August 11, 2014
Submission Date May 15, 2014
Published in Issue Year 2014 Volume: 2 Issue: 1

Cite

APA Kırlıoğlu, H., & Atalay, B. (2014). HASTANE İŞLETMELERİNİN MALİYET SORUNUNA TIBBI MÜDAHALE GEREKTİRMEYEN ÇÖZÜM ÖNERİSİ: SÜRECE DAYALI FAALİYET TABANLI MALİYETLEME MODELİ. İşletme Bilimi Dergisi, 2(1), 65-90. https://doi.org/10.22139/ibd.52029