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STRATEJİK YÖNETİM MUHASEBESİ ARAÇLARININ HASTANE PERFORMANSINA ETKİSİNİN TESPİTİNE YÖNELİK BİR ARAŞTIRMA

Year 2021, Volume: 8 Issue: 19, 179 - 194, 01.11.2021

Abstract

Bu araştırmanın amacı, stratejik yönetim muhasebesi araçlarının hastane performansına etkisini ölçmektir. Bu doğrultuda Şanlıurfa il ve ilçelerindeki devlet, özel ve üniversite hastanelerinin stratejik yönetim muhasebesi araçlarını ne kadar doğru kullandıkları ve bunların hastanelerin stratejilerine olan uyumu belirlenmeye çalışılmıştır. Araştırmanın evrenini Şanlıurfa il ve ilçelerinde yer alan 20 hastanedeki yönetim kadrosu; örneklemini ise 13 devlet, 4 özel ve 1 üniversite olmak üzere 18 hastanede yer alan yönetim kadrosu oluşturmaktadır. Araştırmada anket yöntemi kullanılmıştır. Araştırma sonucunda stratejik yönetim muhasebesi araçlarının hastane performansına pozitif yönde etkisi olduğu tespit edilmiştir.

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Year 2021, Volume: 8 Issue: 19, 179 - 194, 01.11.2021

Abstract

References

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  • Fowzia, R. and Afroz, F. (2016). Strategic management accounting techniques of manufacturing organizations of Bangladesh with special reference to satisfaction level. Daffodil International University Journal of Business and Economics, 10(2), 123-134.
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There are 88 citations in total.

Details

Primary Language Turkish
Journal Section Article
Authors

Özlem Özer This is me

Cuma Ercan

Publication Date November 1, 2021
Submission Date October 2, 2021
Published in Issue Year 2021 Volume: 8 Issue: 19

Cite

APA Özer, Ö., & Ercan, C. (2021). STRATEJİK YÖNETİM MUHASEBESİ ARAÇLARININ HASTANE PERFORMANSINA ETKİSİNİN TESPİTİNE YÖNELİK BİR ARAŞTIRMA. ASSAM Uluslararası Hakemli Dergi, 8(19), 179-194.

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