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

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

1. 1 Benjamin, L., and Simon, T., (2003), “A planning and control model based on RCA principles”, Cost Management, Vol. 17, No. 4, 2003, pp. 20-27.
2. 2 Clinton, B. D., and Keys, D. E., (2005), “Resource consumption accounting: The next generation of cost management systems”. Focus Magazine: For the Performance Management Professional 5, 2002, Retrieved April 2, from http://www.focusmag.com/back_issues/issue_05/pages/r ca.htm.
3. 3 Hansen, D. R. and Mowen, M. M., (2006), Management Accounting: The Cornerstone for Business Decisions, Instructors Edition, United States of America: Thomson South-Western.
4. 4 Pernot, E., Roodhooft, F. and Van den Abbeele, A., (2007), “Time Driven Activity Based Costing For InterLibrary Services: A Case Study In A University”, The Journal of Academic Librarianship, Vol. 33, No. 5, pp. 551-560.
5. 5 Ellis-Newman, J. and Robinson, P., (1998), “The Cost of Library Services: Activity-Based Costing in an Australian Academic Library”, Journal of Academic Librarianship, Vol. 24, No. 5, pp. 373-379.
6. 6 Everaert, P. and Bruggeman, W., (2007), “Time Driven Activity Based Costing: Exploring the Underlying Model”, Cost Management, Vol. 21, No. 2, pp. 16-20.
7. 7 Gurowka, J. and Lawson, R. A., (2007), “Selecting the right costing tool for your business needs”, Journal of Corporate Accounting & Finance, Vol. 18, No. 3, pp. 21– 27.
8. 8 Jackson, S., Sawyers R. and Jenkins, G., (2006), Management Accounting, International Student Edition, Singapore: Thomson South-Western.

9. 9 Lambino, C., (2007), “Time Driven Activity Based Costing”, Government Finance Review, Vol. 23, No. 4, pp. 74-75.
10. 10 Merwe, A. V. D., and Keys, D. E., (2002), “The case for resource consumption accounting”, Strategic Finance, pp. 31-36.
11. 11 Barrett, R., (2005), “Time Driven Costing: The Bottom Line on the New ABC”, Business Performance Management, Vol. 3, No. 1, pp. 35-39.
12. 12 Thomson, J. and Gurowka, J., (2005), “Sorting Out the Clutter”, Strategic Finance, Vol. 87, No. 2, pp. 27-33.
13. 13 Kaplan, R. S. and Anderson, S. R., (2007a), “The Speed-Reading Organization”, Business Finance, Vol. 13, No. 6, pp. 39-42.
14. 14 Kaplan, R. S. and A nderson, S. R., (2007b), Time Driven Activity Based Costing: A Simpler and More Powerful Path To Higher Profits, Boston: Harvard Business School Press, pp. 10-18.
15. 15 Webber, S., and Clinton, B. D., (2004), “Resource consumption accounting applied: The Clopay case”, Management Accounting Quarterly, Vol. 6, No. 1, pp. 1- 14.
16. 16 White, L., (2009), “Resource consumption accounting: Manager-focused management accounting”, Journal of Corporate Accounting & Finance Volume, Vol. 20, No. 4, pp. 63–77.