期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2008
卷号：1
期号：1
DOI：10.25287/ohuiibf.211307
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Perfect calculation of a goods or services costs play a role not only cost controls and auditing but also effective source allocation. Wide range cost centers are constituted according to structured properties of health organizations and this is makes difficult to calculate the costs perfectly. Especially in the non-profit state hospitals,the deficiency of calculating the costs is caused to lost the cost control and rise of state’s workload and effective usage of sources. In this case,the examination services head health services in hospitals and calculating of unit examination costs are extremely important. In this paper,hospital’s cost elements and costs are analyse and the result of application which is based on activitiy cost calculating in Karaman State Hospital Cardiology Section examination services is presented.
其他摘要：Bir mal ya da hizmetin maliyetinin sağlıklı bir şekilde hesaplanması,sadece maliyetlerin kontrolünde ve denetiminde değil,aynı zamanda kaynakların etkin dağılımında rol oynar. Sağlık hizmetleri sunan sağlık işletmelerinde yapısal özelliklerine göre çok çe
关键词：Examination costs; cost control; activity based costing
其他关键词：Muayene maliyetleri; maliyet kontrolü; faaliyet tabanlı maliyetleme
