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FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI

Year 2006, Issue: 17, 93 - 119, 01.12.2006

Abstract

Günümüzün küreselleşen dünyasında işletmelerin maliyet yapılarında önemli değişikler yaşanmaktadır. Yaşanan bu değişimler işletmeleri ürettikleri ürün veya hizmetlerin maliyetleri daha gerçekçi bir şekilde hesaplama zorunluluğu ile karşı karşıya bırakmıştır. Geleneksel maliyetleme yöntemlerinin işletmelerin ihtiyaçlarına cevap verememesi işletmeleri yeni ürün maliyeti hesaplama yöntemleri aramaya yöneltmiştir. Bu arayışlar neticesinde faaliyet tabanlı maliyet sistemi geliştirilmiştir. Faaliyet tabanlı maliyet sistemi günümüz işletmelerinin problemlerini çözmede başarılı sonuçlar vermesi nedeniyle birçok çalışmaya konu olmasına rağmen henüz işletmelerde kullanılabilecek ortak bir FTM modeli oluşturulamamıştır. Bu nedenle farklı FTM uygulamalarının yapılmasına ihtiyaç olduğu söylenebilir. Çalışmada kamu hastanelerinde FTM uygulaması yapılmıştır.

References

  • Alkan, A. P. (2005). “Faaliyet Tabanlı Maliyet Sistemi ve Bir Uygulama”, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, sayı 13: 39–56.
  • Baxendale, S.J. ve diğerleri (2005). “Profit Enhancement Using an ABC Model”, Management Accounting Quarterly Montvale: Winter 2005, Vol.6, Iss.2: 11.
  • Brierly, A.J. ve diğerleri (2001). “How Product costs are calculated and used in decision making: a pilot study”, Managerial Auditing Journal, 14/6: 286–293.
  • Drury, C. and Tayles, M. (1994). “Product costing in UK manufacturing organizations”, The European Accounting Review, 3: 3: 443- 469.
  • Esculier, G. G. (1997). “Using improper costing methods may lead to losses”, The TQM Magazine, Volume 9, Number 3: 228- 230.
  • Garattini, L. ve diğerleri (1999). “ A model for calculating costs of hospital wards: an Italian experience”, Journal of Management in Medicine, Vol. 13, No. 2: 71- 82.
  • Geri, N. and Ronen, B. (2005). “Relevance lost: the rise and fall of activity based costing”, Human Systems Management 24: 133- 144.
  • Gunasekaran, A. ve diğerleri (1999). “ Application of activity- based costing: some case experiences”, Managerial Auditing Journal, 14/6: 286- 293.
  • Haftacı, V. (2005). İşletme Bütçeleri, Beta yayınları, Yayın no.1620, 4. baskı: 184-185.
  • Helberg, C. ve diğerleri (1994). “ Simulating Activity- Based Costing”, Industrial Management & Data Systems, Vol. 94, No. 9: 3- 8.
  • Hussein, M. E. (2001). “ Controlling Your Costs”, The Journal of Corporate Accounting & Finance, March/April 2001: 85- 87.
  • Karcıoğlu, R. (2000). Stratejik Maliyet Yönetimi Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi: 154- 158.
  • Keys, D. E. and LeFevre, R.J. (2002).” Why Is “Integrated” ABC Beter ?”, The Journal of Corporate Accounting & Finance, March/April 2002: 45- 53.
  • Kısaer, H. (1996). ”Hastanelerde Faaliyetlere Dayalı Maliyet Sistemi”, Verimlilik Dergisi, Sayı: 1996/3: 152.
  • Laurila, J. ve diğerleri (2000). ”Activity- Based Costing in Radiology”, Acta Radiologica 41: 189- 195.
  • Lukka, K. and Granlund, M. (2002). “ The fragmented communication structure within the accounting academia: The case of activity- based costing research genres”, Accounting, Organizations and Society 27: 165- 190.
  • Major, M. and Hopper, T. (2005). “ Managers divided: Implementing ABC in a Portuguese telecommunications company”, Management Accounting Research 16: 205- 229.
  • Nachtmann, H. and Al- Rifai, H. (2004). ” An application of activity based costing in the air conditioner manufacturing industry”, The Engineeering Economist 49: 221- 236.
  • Neumann, B. R. ve diğerleri (2004). “ Cost Management Using ABC for IT Activities and Services”, Management Accounting Quarterly Montvale: Fall 2004, Vol. 6, Iss. 1: 29.
  • No, J. J. and Kleiner, B. H. (1997). “ How to implement activity- based costing”, Logistics Information Management, Volume 10, Number 2: 68- 72.
  • Peacock, E. (2005). “ Cost Management by Customer Choice”, Management Accounting Quarterly Montvale: Spring 2005, Vol. 6, Iss. 3: 28.
  • Pierce, B. (2006). “ Costing systems the factors associated with success”, Accountancy Ireland, Vol. 38, No. 1: 46- 49.
  • Snyder, H. and Davenport, E. (1997). “ What does it really cost ? Allocating indirect costs”, The Bottom Line: Managing Library Finances, Volume 10, Number 4: 158- 164.
  • Swenson, D. and Barney, D. (2001). “ ABC/M: Which Companies Have Success? “,The Journal of Corporate Accounting & Finance, March/April 2001: 35- 44.

Activity - Based Costing - A Public Hospital Application

Year 2006, Issue: 17, 93 - 119, 01.12.2006

Abstract

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.

References

  • Alkan, A. P. (2005). “Faaliyet Tabanlı Maliyet Sistemi ve Bir Uygulama”, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, sayı 13: 39–56.
  • Baxendale, S.J. ve diğerleri (2005). “Profit Enhancement Using an ABC Model”, Management Accounting Quarterly Montvale: Winter 2005, Vol.6, Iss.2: 11.
  • Brierly, A.J. ve diğerleri (2001). “How Product costs are calculated and used in decision making: a pilot study”, Managerial Auditing Journal, 14/6: 286–293.
  • Drury, C. and Tayles, M. (1994). “Product costing in UK manufacturing organizations”, The European Accounting Review, 3: 3: 443- 469.
  • Esculier, G. G. (1997). “Using improper costing methods may lead to losses”, The TQM Magazine, Volume 9, Number 3: 228- 230.
  • Garattini, L. ve diğerleri (1999). “ A model for calculating costs of hospital wards: an Italian experience”, Journal of Management in Medicine, Vol. 13, No. 2: 71- 82.
  • Geri, N. and Ronen, B. (2005). “Relevance lost: the rise and fall of activity based costing”, Human Systems Management 24: 133- 144.
  • Gunasekaran, A. ve diğerleri (1999). “ Application of activity- based costing: some case experiences”, Managerial Auditing Journal, 14/6: 286- 293.
  • Haftacı, V. (2005). İşletme Bütçeleri, Beta yayınları, Yayın no.1620, 4. baskı: 184-185.
  • Helberg, C. ve diğerleri (1994). “ Simulating Activity- Based Costing”, Industrial Management & Data Systems, Vol. 94, No. 9: 3- 8.
  • Hussein, M. E. (2001). “ Controlling Your Costs”, The Journal of Corporate Accounting & Finance, March/April 2001: 85- 87.
  • Karcıoğlu, R. (2000). Stratejik Maliyet Yönetimi Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi: 154- 158.
  • Keys, D. E. and LeFevre, R.J. (2002).” Why Is “Integrated” ABC Beter ?”, The Journal of Corporate Accounting & Finance, March/April 2002: 45- 53.
  • Kısaer, H. (1996). ”Hastanelerde Faaliyetlere Dayalı Maliyet Sistemi”, Verimlilik Dergisi, Sayı: 1996/3: 152.
  • Laurila, J. ve diğerleri (2000). ”Activity- Based Costing in Radiology”, Acta Radiologica 41: 189- 195.
  • Lukka, K. and Granlund, M. (2002). “ The fragmented communication structure within the accounting academia: The case of activity- based costing research genres”, Accounting, Organizations and Society 27: 165- 190.
  • Major, M. and Hopper, T. (2005). “ Managers divided: Implementing ABC in a Portuguese telecommunications company”, Management Accounting Research 16: 205- 229.
  • Nachtmann, H. and Al- Rifai, H. (2004). ” An application of activity based costing in the air conditioner manufacturing industry”, The Engineeering Economist 49: 221- 236.
  • Neumann, B. R. ve diğerleri (2004). “ Cost Management Using ABC for IT Activities and Services”, Management Accounting Quarterly Montvale: Fall 2004, Vol. 6, Iss. 1: 29.
  • No, J. J. and Kleiner, B. H. (1997). “ How to implement activity- based costing”, Logistics Information Management, Volume 10, Number 2: 68- 72.
  • Peacock, E. (2005). “ Cost Management by Customer Choice”, Management Accounting Quarterly Montvale: Spring 2005, Vol. 6, Iss. 3: 28.
  • Pierce, B. (2006). “ Costing systems the factors associated with success”, Accountancy Ireland, Vol. 38, No. 1: 46- 49.
  • Snyder, H. and Davenport, E. (1997). “ What does it really cost ? Allocating indirect costs”, The Bottom Line: Managing Library Finances, Volume 10, Number 4: 158- 164.
  • Swenson, D. and Barney, D. (2001). “ ABC/M: Which Companies Have Success? “,The Journal of Corporate Accounting & Finance, March/April 2001: 35- 44.
There are 24 citations in total.

Details

Other ID JA53AC72PN
Journal Section Articles
Authors

Fikret Çankaya This is me

Davut Aygün This is me

Publication Date December 1, 2006
Published in Issue Year 2006 Issue: 17

Cite

APA Çankaya, F., & Aygün, D. (2006). FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI. Muğla Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(17), 93-119.
AMA Çankaya F, Aygün D. FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI. İLKE. December 2006;(17):93-119.
Chicago Çankaya, Fikret, and Davut Aygün. “FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI”. Muğla Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 17 (December 2006): 93-119.
EndNote Çankaya F, Aygün D (December 1, 2006) FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI. Muğla Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 17 93–119.
IEEE F. Çankaya and D. Aygün, “FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI”, İLKE, no. 17, pp. 93–119, December 2006.
ISNAD Çankaya, Fikret - Aygün, Davut. “FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI”. Muğla Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 17 (December 2006), 93-119.
JAMA Çankaya F, Aygün D. FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI. İLKE. 2006;:93–119.
MLA Çankaya, Fikret and Davut Aygün. “FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI”. Muğla Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 17, 2006, pp. 93-119.
Vancouver Çankaya F, Aygün D. FAALİYET TABANLI MALİYETLEME: KAMU HASTANESİ UYGULAMASI. İLKE. 2006(17):93-119.