Joint Application of Resource Consumption Accounting and Target Costing Methods in Hospitals

Emine Arslan; Kemalettin Çonkar

Article Details

Joint Application of Resource Consumption Accounting and Target Costing Methods in Hospitals

Authors:

Emine Arslan | Kemalettin Çonkar

Publisher:

Akdeniz University

Main Topics:

İşletme

Journal:

Akdeniz İİBF Dergisi Vol.24 Issue 2, pp.86-103

Document Type:

Article

Publication Date:

11/2024

Document Language:

Turkish

Document ID (Org No.):

2001322569

pISSN:

1302-9975

Keywords:

Abstract:

 This study offers hospital managers a new perspective on using resources effectively and efficiently, reducing costs, and increasing profits using resource consumption accounting and target costing methods together in hospitals. Using these two methods together can support hospital managers in their decision-making processes. In the study, the costs of 10 different treatments in the neurosurgery department of a hospital were determined and focused on issues such as cost reduction and quality improvement in line with patient expectations.

 This study offers hospital managers a new perspective on using resources effectively and efficiently, reducing costs, and increasing profits using resource consumption accounting and target costing methods together in hospitals. Using these two methods together can support hospital managers in their decision-making processes. In the study, the costs of 10 different treatments in the neurosurgery department of a hospital were determined and focused on issues such as cost reduction and quality improvement in line with patient expectations.

 This study offers hospital managers a new perspective on using resources effectively and efficiently, reducing costs, and increasing profits using resource consumption accounting and target costing methods together in hospitals. Using these two methods together can support hospital managers in their decision-making processes. In the study, the costs of 10 different treatments in the neurosurgery department of a hospital were determined and focused on issues such as cost reduction and quality improvement in line with patient expectations.

 Bu çalışmanın amacı, hastanelerde kaynak tüketim muhasebesi ve hedef maliyetleme yöntemlerinin birlikte kullanılmasıyla hastane yöneticilerine kaynakları etkin ve verimli bir şekilde kullanma, maliyetleri azaltma ve kârı artırma konusunda yeni bir bakış açısı sunmaktır. Bu iki yöntemin bir arada kullanılması, hastane yöneticilerine karar verme süreçlerinde önemli bir destek sağlayabilir. Çalışmada bir hastanenin nöroşirürji bölümünde 10 farklı tedavinin maliyetleri belirlenmiş ve hasta beklentileri doğrultusunda maliyet azaltma konusuna odaklanılmıştır.

Article Details

Joint Application of Resource Consumption Accounting and Target Costing Methods in Hospitals

Authors:

Emine Arslan | Kemalettin Çonkar

Publisher:

Akdeniz University

Main Topics:

İşletme

Journal:

Akdeniz İİBF Dergisi Vol.24 Issue 2, pp.86-103

Document Type:

Article

Publication Date:

11/2024

Document Language:

Turkish

Document ID (Org No.):

2001322569

pISSN:

1302-9975

Resource Consumption Accounting

Target Costing Method

HospitalKaynak Tüketim Muhasebesi

Hedef Maliyetleme Yöntemi

Hastane

Issues

Article Details

Joint Application of Resource Consumption Accounting and Target Costing Methods in Hospitals

Authors: Emine Arslan | Kemalettin Çonkar

Publisher: Akdeniz University

Main Topics: İşletme

Journal: Akdeniz İİBF Dergisi Vol.24 Issue 2, pp.86-103

Document Type: Article

Publication Date: 11/2024

Document Language: Turkish

Document ID (Org No.): 2001322569

pISSN: 1302-9975

Resource Consumption Accounting

Target Costing Method

HospitalKaynak Tüketim Muhasebesi

Hedef Maliyetleme Yöntemi

Hastane

Issues

Authors:

Emine Arslan | Kemalettin Çonkar

Publisher:

Akdeniz University

Main Topics:

İşletme

Journal:

Akdeniz İİBF Dergisi Vol.24 Issue 2, pp.86-103

Document Type:

Article

Publication Date:

11/2024

Document Language:

Turkish

Document ID (Org No.):

2001322569

pISSN:

1302-9975