期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2014
卷号：7
期号：1
DOI：10.25287/ohuiibf.211468
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：In last years,important differences occurred in businesses’ production environment and production understanding. It can be said that one of the most important changes is the inclining from traditional stack production consideration to lean production which relies on lean consideration basics. The basic philosophy of lean production environment is to accomplish production without interrupting,by minimum resources,minimum cost and no mistake soon and to provide customer’s demand and requirements. Currently,hospitals have started to adopt and use lean consideration philosophy. Since lean consideration and traditional accounting systems fail to settle,a requirement for lean accounting has occurred. In order to resolve this requirement,Value Stream costing is brought to agenda. Value stream costing is a costing system which follows,calculates and reports cost in lean businesses on the basis of value stream basis. This system tries to be far from cost distribution as much as it can and it makes and presents transactions on a very simple basis and understandable level. In this study by attaching to regarding lean consideration philosophy,the applicability of Value Stream Costing in hospitals is examined and an example application is developed. According to result of this study,Value Stream Costing is very easily applicable in service corporations and especially in hospitals. With this technique,it will be possible to make performance measurements regarding value streams and improve the effectiveness in hospitals.
其他摘要：Son yıllarda işletmelerin üretim ortamlarında ve üretim anlayışlarında önemli değişiklikler meydana gelmiştir. Bu değişikliklerin en önemlilerinden birinin geleneksel yığın üretim anlayışından yalın düşünce temeline dayanan yalın üretime yönelme olduğu sö
