HASTANE İŞLETMELERİNDE MALİYET ANALİZİ YAPILIRKEN KARŞILAŞILAN ZORLUKLARIN İNCELENMESİ
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Tarih
2020
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Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Hastane işletmelerinin yapısı gereği maliyet analizi çalışmalarının yapılmasında bazı zorluklar vardır. Buçalışmanın amacı hastane işletmelerinde maliyet analizi uygulamaları yapılırken ne tür zorluklarlakarşılaşıldığını ortaya koyarak analizcilere ve ilgili yöneticilere faydalı bilgiler sunmaktır. Bu amaçdoğrultusunda Türkiye’de faaliyette bulunan özel hastane, Sağlık Bakanlığı hastaneleri, üniversite hastaneleri veşehir hastanelerindeki üst düzey yöneticilere yönelik hazırlanan anket formu kullanılarak araştırma veriler eldeedilmiştir. Çalışmadan elde edilen veriler SPSS 22.0 paket programı kullanılarak tanımlayıcı istatistikler vehipotez testleri yoluyla analiz edilmiştir. Elde edilen bulgularda Sağlık Bakanlığı hastanelerinin %48’1’indemaliyet analizinin yapılmadığı, özel hastanelerin %49’unda ve şehir hastanelerinin %50’sinde maliyet analizininmedikal/muhasebe bölümünde yapıldığı ve üniversite hastanelerinin %46,8’inde ise finans bölümünde yapıldığıgörülmüştür. Sağlık hizmetlerinin oldukça karmaşık ve değişken olması, gider çeşitlerinin, yerlerinin vemerkezlerinin karmaşık olması, hastanede üretilen hizmetin maliyeti ne olursa olsun devlet tarafındanbelirlenmiş bir satış fiyatının olması ve üretilen hizmetin fiyatının maliyet hesaplarına bağlı değil SUT fiyatıylatespit edilmiş olması en fazla karşılaşılan zorluklar olduğu tespit edilmiştir. Buna göre, hastane yöneticilerininmaliyet analizine gereken önemi vermedikleri ve karşılaştıkları zorlukların sağlık hizmetlerinin ve maliyetunsurlarının kendilerine has özelliklerinden kaynaklı olduğu düşünülmektedir.
Due to the nature of hospital operations, there are some difficulties in performing cost analysis studies. This study aims to provide useful information to analysts and related managers by revealing what kind of difficulties are encountered while performing cost analysis applications in hospital operations. For this purpose, research data have been obtained by using a questionnaire prepared for senior executives who work for private hospitals, the Ministry of Health hospitals, university hospitals, and city hospitals operating in Turkey. The data obtained from the research have been analyzed by using the SPSS 22.0 package program. As a result of the analysis performed, it has been reached findings that related descriptive statistics and hypothesis tests. According to the findings, a cost analysis was not performed in 48'1% of MOH hospitals, a cost analysis was performed in the medical/accounting department in 49% of private hospitals and 50% of city hospitals and the finance department in 46.8% of university hospitals. The most common difficulties are as follows: Healthcare services are highly complex and variable, the complexity of expense types, locations, and centers, have a sales price set by the government regardless of the cost of the service produced in the hospital; and The price of the service produced is not determined by the cost accounts but Health Application Communiqué (HAC). Accordingly, hospital managers do not give the necessary importance to cost analysis and the difficulties they face are thought to be due to their specific characteristics of health services and cost elements.
Due to the nature of hospital operations, there are some difficulties in performing cost analysis studies. This study aims to provide useful information to analysts and related managers by revealing what kind of difficulties are encountered while performing cost analysis applications in hospital operations. For this purpose, research data have been obtained by using a questionnaire prepared for senior executives who work for private hospitals, the Ministry of Health hospitals, university hospitals, and city hospitals operating in Turkey. The data obtained from the research have been analyzed by using the SPSS 22.0 package program. As a result of the analysis performed, it has been reached findings that related descriptive statistics and hypothesis tests. According to the findings, a cost analysis was not performed in 48'1% of MOH hospitals, a cost analysis was performed in the medical/accounting department in 49% of private hospitals and 50% of city hospitals and the finance department in 46.8% of university hospitals. The most common difficulties are as follows: Healthcare services are highly complex and variable, the complexity of expense types, locations, and centers, have a sales price set by the government regardless of the cost of the service produced in the hospital; and The price of the service produced is not determined by the cost accounts but Health Application Communiqué (HAC). Accordingly, hospital managers do not give the necessary importance to cost analysis and the difficulties they face are thought to be due to their specific characteristics of health services and cost elements.
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Kaynak
Elektronik Sosyal Bilimler Dergisi (elektronik)
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Cilt
19
Sayı
75
