Maliyet kontrolü açısından tıbbi malzemelerin standart maliyet yöntemine göre varyans analizi: Bir üniversite hastanesi örneği
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Tarih
2021
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Düzce Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Amaç: Düzce Üniversitesi Hastanesi Kardiyoloji, Göğüs Hastalıkları ve Çocuk Sağlığı ve Hastalıkları birimlerinde kullanılan tıbbi malzemelerin standart maliyet yöntemine göre sapma analizini yaparak maliyetlerin kontrolü açısından hastane yönetimine faydalı bilgiler sunmaktır. Yöntem: Çalışmanın verileri, hastane bilgi sistemi, yüz yüze görüşme, uzman görüşü, mutemetlik, döner sermaye işletme müdürlüğü ve hastane kayıtlarından yararlanılarak elde edilmiştir. 2018 yılı beklenen maliyetler ile gerçekleşen maliyetler arasında sapmalar doküman analiziyle hesap edilmiştir. Bulgular: Kardiyoloji birimine ait 28 kalem tıbbi malzemenin toplam standart tutarı 647.916,00 TL, toplam fiili tutarı ise 650.476,00 TL ve iki değer arasında 2.560,00 TL'lik bir sapma olduğu tespit edilmiştir. Bu sapmanın 12.775,00 TL tutarı olumsuz fiyat farkından kaynaklandığı, 10.215,00 TL'nin ise olumlu miktar farkından kaynaklandığı tespit edilmiştir. Çocuk Sağlığı ve Hastalıkları birimine ait 14 kalem tıbbi malzemenin toplam standart tutarı 52.912,67 TL, toplam fiili tutarı ise 53.885,00 TL ve iki değer arasında 972,33 TL'lik bir sapma olduğu tespit edilmiştir. Bu sapmanın 2.810,33 TL'lik kısmı olumsuz fiyat sapmasından 1.838,00 TL'lik kısmı ise olumlu miktar sapmasından kaynaklandığı tespit edilmiştir. Göğüs Hastalıkları birimine ait 14 kalem tıbbi malzemenin toplam standart tutarı 145.036,29 TL, toplam fiili tutarı ise 125.815,83 TL ve iki değer arasında 19.220,46 TL'lik bir farkın olduğu tespit edilmiştir. Bu varyansın 27.209,46 TL'lik kısmı olumlu fiyat sapmasından 7.989,00 TL'lik kısmı ise olumsuz miktar sapmasından kaynakladığı görülmüştür. Sonuç: Elde edilen bulgulara göre olumlu fiyat sapmalarının rekabetçi ortamda ihale işlemelerinin yapılmasından, olumsuz fiyat sapmalarının ise hastanenin vadeli alımlardan kaynaklandığı tespit edilmiştir. Olumsuz miktar sapmaları, kalitesiz malzeme satın alınması, kullanım esansındaki dikkatsizlikler ve deneyimsiz personelden kaynaklı olması, olumlu miktar sapmaları ise önceki dönemden devreden malzemelerin varlığı ve yeterince stok sayım ve kontrolünün yapılmamasından kaynaklandığı görülmüştür. Yapılan çalışmada ilk madde ve malzemelerde maliyetlerin kontrolü açısından standart maliyet yönteminin hastane işletmelerinde de kullanılabileceği tespit edilmiştir.
Aim: Düzce University Hospital Cardiology, Chest Diseases and Pediatric Health and Diseases units used in the deviation analysis of medical supplies according to the standard cost method and to provide useful information to the hospital management in terms of cost control. Method: The data of the study were obtained by using hospital information system, face-to-face interview, expert opinion, trusteeship, revolving fund management and hospital records. The deviations between the expected costs for 2018 and the actual costs were calculated by document analysis. Results: It has been determined that the total standard amount of 28 items of medical equipment belonging to the cardiology unit is 647,916.00 TL, the total actual amount is 650.476.00 TL, and there is a deviation of 2.560.00 TL between the two values. It has been determined that this deviation is caused by the negative price difference of 12,775.00 TL, and the positive amount difference of 10,215.00 TL. It has been determined that the total standard amount of 14 items of medical supplies belonging to the Child Health and Diseases unit is 52,912.67 TL, the total actual amount is 53,885.00 TL, and there is a deviation of 972.33 TL between the two values. It has been determined that 2,810.33 TL of this deviation is due to negative price deviation and 1,838.00 TL part is due to positive quantity deviation. It has been determined that the total standard amount of 14 items of medical supplies belonging to the Chest Diseases unit is 143.016.29 TL, the total actual amount is 125.815.83 TL, and there is a difference of 19.220.46 TL between the two values. It was seen that 27,209.46 TL of this variance resulted from the positive price deviation, and 10,009.00 TL from the negative quantity deviation. Conclusion: According to the findings, it was determined that the positive price deviations were caused by the tender processes in a competitive environment, and the negative price deviations were caused by the hospital's forward purchases. It has been observed that negative quantity deviations are caused by purchasing poor quality materials, carelessness during use and inexperienced personnel, while positive quantity deviations are due to the presence of materials transferred from the previous period and insufficient inventory counting and control. In the study, it has been determined that the standard cost method can also be used in hospital enterprises in terms of controlling costs in primary materials and materials.
Aim: Düzce University Hospital Cardiology, Chest Diseases and Pediatric Health and Diseases units used in the deviation analysis of medical supplies according to the standard cost method and to provide useful information to the hospital management in terms of cost control. Method: The data of the study were obtained by using hospital information system, face-to-face interview, expert opinion, trusteeship, revolving fund management and hospital records. The deviations between the expected costs for 2018 and the actual costs were calculated by document analysis. Results: It has been determined that the total standard amount of 28 items of medical equipment belonging to the cardiology unit is 647,916.00 TL, the total actual amount is 650.476.00 TL, and there is a deviation of 2.560.00 TL between the two values. It has been determined that this deviation is caused by the negative price difference of 12,775.00 TL, and the positive amount difference of 10,215.00 TL. It has been determined that the total standard amount of 14 items of medical supplies belonging to the Child Health and Diseases unit is 52,912.67 TL, the total actual amount is 53,885.00 TL, and there is a deviation of 972.33 TL between the two values. It has been determined that 2,810.33 TL of this deviation is due to negative price deviation and 1,838.00 TL part is due to positive quantity deviation. It has been determined that the total standard amount of 14 items of medical supplies belonging to the Chest Diseases unit is 143.016.29 TL, the total actual amount is 125.815.83 TL, and there is a difference of 19.220.46 TL between the two values. It was seen that 27,209.46 TL of this variance resulted from the positive price deviation, and 10,009.00 TL from the negative quantity deviation. Conclusion: According to the findings, it was determined that the positive price deviations were caused by the tender processes in a competitive environment, and the negative price deviations were caused by the hospital's forward purchases. It has been observed that negative quantity deviations are caused by purchasing poor quality materials, carelessness during use and inexperienced personnel, while positive quantity deviations are due to the presence of materials transferred from the previous period and insufficient inventory counting and control. In the study, it has been determined that the standard cost method can also be used in hospital enterprises in terms of controlling costs in primary materials and materials.
Açıklama
Anahtar Kelimeler
Sağlık Yönetimi, Healtcare Management, Hastane İşletmeleri, İlk Madde ve Malzeme, Standart Maliyet Yöntemi, Sapma Analizi,, Hospital Operations, Primary Materials and Materials, Standard Cost Method, Analysis of Variance.
