Bilgisayarlı Tomografi Görüntülüme Hizmetinin Dış Kaynak Kullanımı Maliyet-Karlılık Analizi ve Covid-19 Pandemisi Etkisi
Küçük Resim Yok
Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Süleyman Demirel Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Araştırmanın amacı, hastanelerde Bilgisayarlı Tomografi (BT) görüntüleme hizmetlerinin COVID-19 salgınıyla birlikte nasıl evrim geçirdiğini belirleyerek, hastanelerin bu hizmeti kendi kaynaklarıyla mı yoksa Dış Kaynak Kullanımı (DKK) yoluyla mı sağlanmasını maliyet-karlılık analizi yaparak değerlendirmektir. Çalışmanın verileri, doküman analizi yoluyla elde edilmiştir. Araştırmanın evrenini Türkiye'deki bir üniversite hastanesi oluştururken, örneklem ise radyoloji klinik hizmetlerindenki BT hizmetlerinden oluşmaktadır. Çalışmada hastane tarafından sağlanan BT hizmetleri ile (DKK) yoluyla sunulan hizmetlerin 2019-2020 yıllarındaki gelir ve giderleri incelenerek karlılık analizi gerçekleştirilmiştir. BT hizmeti için yapılan maliyet karlılık analizinde, 2019 yılında DKK yöntemiyle %37 oranında 462.329,39 TL faaliyet karı, 2020 yılında %48 oranında toplam 492.715,52 TL faaliyet karı elde edilmiştir. Hastanenin kendi BT cihazıyla 2019 yılında %240 oranında 241.066,26 TL faaliyet zararı, 2020 yılında %30 oranında ve 74.497,57 TL faaliyet zararı tespit edilmiştir. Ancak 2020 yılından itibaren COVID-19 salgını sebebiyle hastanenin kendi BT cihazı çekim sayıları %179 oranında artmıştır. Buna bağlı olarak 2020 yılı için BT hizmetinden elde edilen gelir artarken maliyetlerin belli oradan sabit kalması zararı ciddi oranda düşürmüştür. Çalışmanın genelinde BT hizmetini hastanenin kendi imkânlarından ziyade DKK’ya başvurması karlılık açısından tercih edilmesi sonucuna varılmış olmasına rağmen COVID-19 gibi beklenmedik durumlarda hastanenin kendi imkanlarıyla sunduğu hizmetin zarar bile edilse önemli ve gerekli olabileceği sonucuna varılmıştır.
The aim of the research is to determine how Computed Tomography (CT) imaging services in hospitals have evolved with the COVID-19 epidemic and to evaluate whether hospitals provide this service with their own resources or through Outsourcing (OS) by making a cost-profitability analysis. The data of the study is obtained through document analysis. While the population of the research consists of a university hospital in Turkey, the sample consists of radiology clinical services and CT services. In the study, a profitability analysis is carried out by examining the income and expenses of the CT services provided by the hospital and the services provided through (OS) in 2019-2020. In the cost profitability analysis made for the CT service, an operating profit of 462,329.39 TL is obtained by 37% with the OS method for 2019, and a total operating profit of 492,715.52 TL is obtained by 48% for 2020. With the hospital's own CT device, an operating loss of 241,066.26 TL is detected by 240% for 2019, and an operating loss of 74,497.57 TL is determined by 30% for 2020. However, since 2020, the number of hospital's own CT device scans has increased by 179% due to the COVID-19 epidemic. Accordingly, while the income from CT services increased in 2020, the costs remained constant from a certain point, which significantly reduced the loss. Although it is concluded in the overall study that it is preferable for the hospital to apply to OS for CT service rather than its own means, in terms of profitability, in unexpected situations such as COVID-19, the service provided by the hospital with its own means may be important and necessary, even if it is at a loss.
The aim of the research is to determine how Computed Tomography (CT) imaging services in hospitals have evolved with the COVID-19 epidemic and to evaluate whether hospitals provide this service with their own resources or through Outsourcing (OS) by making a cost-profitability analysis. The data of the study is obtained through document analysis. While the population of the research consists of a university hospital in Turkey, the sample consists of radiology clinical services and CT services. In the study, a profitability analysis is carried out by examining the income and expenses of the CT services provided by the hospital and the services provided through (OS) in 2019-2020. In the cost profitability analysis made for the CT service, an operating profit of 462,329.39 TL is obtained by 37% with the OS method for 2019, and a total operating profit of 492,715.52 TL is obtained by 48% for 2020. With the hospital's own CT device, an operating loss of 241,066.26 TL is detected by 240% for 2019, and an operating loss of 74,497.57 TL is determined by 30% for 2020. However, since 2020, the number of hospital's own CT device scans has increased by 179% due to the COVID-19 epidemic. Accordingly, while the income from CT services increased in 2020, the costs remained constant from a certain point, which significantly reduced the loss. Although it is concluded in the overall study that it is preferable for the hospital to apply to OS for CT service rather than its own means, in terms of profitability, in unexpected situations such as COVID-19, the service provided by the hospital with its own means may be important and necessary, even if it is at a loss.
Açıklama
Anahtar Kelimeler
Dış Kaynak Kullanımı (DKK)|Bilgisayarlı Tomografi (BT) Görüntüleme|Maliyet - Karlılık Analizi|Outsourcing (OS)|Computed Tomography (CT) İmaging|Cost-Profitability Analysis
Kaynak
Süleyman Demirel University Visionary Journal
WoS Q Değeri
Scopus Q Değeri
Cilt
15
Sayı
43
