Sağlık kurumlarında fiyatlandırma kararları için maliyet analizi sağlayan yeni bir maliyetleme yaklaşımı: kaynak tüketim muhasebesi

Yıl 2015, Cilt: 2 Sayı: 1, 22 - 26, 01.01.2015

Hasan Özyapıcı

Öz

Sağlık kurumları, kaliteli hizmet sunmanın yanında sundukları hizmetin maliyetini doğru bir şekilde hesaplamalıdırlar. Bunun nedeni rekabet avantajında çok önemli bir rol üstlenen satış fiyatının maliyet bilgileri temel alınarak hesaplanmasıdır. Gerçekten de sağlık kurumları yöneticileri, stratejik karar alma sürecinde maliyet analiz bilgilerini kullanmaktadırlar. Literatürde ve uygulamada var olan geleneksel maliyetleme sistemleri ise yöneticilere özellikle alınacak kısa vadeli kararlarda stratejik bilgiler sunamamaktadır. Buna bağlı olarak bu çalışma stratejik karar alma sürecinde sağlık kurumları yöneticilerine rekabet avantajını arttırmak için gerekli bilgileri sağlayan ve yeni bir maliyetleme sistemi olan “Kaynak Tüketim Muhasebesi”’ni incelemektedir.

Anahtar Kelimeler

Sağlık Kurumları, Kaynak Tüketim Muhasebesi, Stratejik Karar Alma, Atıl Kapasite

A new costing system providing cost analysis for pricing decisions in healthcare institutions: resource consumption accounting

Öz

Besides providing the quality services, healthcare institutions should calculate the cost of services in an accurate way. This is due to the fact that the selling prices, which are calculated on the basis of the cost data, play a vital role in increasing the competitiveness of the healthcare institutions. As a result, the managers of the healthcare institutions are able to use the cost analysis information in the strategic decision making processes. However, the existing costing systems, in general, do not present the strategic data especially in the short-run. Thus, this study will analyze a new costing system, namely resource consumption accounting, to provide insights into strategic decision making process.

Anahtar Kelimeler

Healthcare Institutions, Resource Consumption Accounting, Strategic Decision Making, Idle Capacity

Kaynakça

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