摘要：As known,service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus,it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept) as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study,especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore,a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study,more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.
其他摘要：Bilindiği gibi hizmet kavramı soyut bir kavram olup,soyut oluşu hizmetlerin depolanmasını ve stoklanmasını engelleyerek,ilgili zaman diliminde kullanılmayan hizmetlerin daha sonraki bir zamanda kullanılmasını olanaksız kılmaktadır. İşte hastanelerde ortay
