TY  - JOUR
TT  - Activity - Based Costing - A Public Hospital Application
AU  - Çankaya, Fikret
AU  - Aygün, Davut
PY  - 2006
DA  - December
JF  - Muğla Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
JO  - İLKE
PB  - Mugla Sitki Kocman University
WT  - DergiPark
SN  - 1302-7824
SP  - 93
EP  - 119
IS  - 17
KW  - Faaliyet Tabanlı Maliyetleme
KW  - Maliyet Dağıtımı geleneksel maliyetleme
N2  - There have been some changes in cost bases of business enterprises of today's economy. The changing environment of business today has made the enterprises take into consideration cost model more truly. They have already started to look for new cost models due to common belief that existing models do not suffice any more. As a result of these efforts, the Activity Based Cost Model has been developed. The new cost model has been used to solve the related problems of the enterprises so successfully that many researchers have been working on it; however, a common activity based cost model has not been reached yet. For this reason, it can be said that there is a need to make different applications of the model. In this study, there is a usage of the activity based cost model applied to a public hospital in Turkey.
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UR  - https://dergipark.org.tr/en/pub/musbed/issue//250635
L1  - https://dergipark.org.tr/en/download/article-file/217325
ER  -