期刊名称：Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
印刷版ISSN：1302-3284
电子版ISSN：1308-0911
出版年度：2015
卷号：17
期号：3
页码：409-443
语种：Turkish
出版社：Dokuz Eylul Univeristy
摘要：Nowadays, the places that offer health care service are hospitals. Like in the other business fields, cost analysis is very important in hospitals. By means of cost analysis, profit and loss statement of the hospitals can be calculated best. Thus, the strategic decisions such as determining the number of the patients with the hospital administration and increasing the investment on certain areas of expertise can be taken. The health care services provided in the hospitals are diverse and not homogeneous. Each patient is provided with different treatment. This situation makes it difficult to calculate patient-based cost accounts. However, by means of job order costing system which is a way of calculating the cost accounts, patient cost card is made for each patient, and patient-based cost accounts can be calculated. In this study, job order costing system is explained in a detailed way, and a model implementation is shown. Cost card of patient are made by calculating the diagnosis cost of a patient examined in cardiology polyclinic and a patient’s examinations made in related department by using job order costing system. Keywords: Cost Analysis, Cost Card, Job Order Costing System, Diagnosis Cost of a Patient, Cardiology Examination Process.
