Hastane İşletmelerindeki Yöneticilerin Maliyet Analizinin Kullanım Alanları Üzerine Bir Araştırma
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2020
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Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Amaç: Çalışmanın amacı hastane işletmelerinde maliyet analizinin kullanım alanlarını tespitederek hastane yöneticilerine maliyet bilgilerinin nerelerde kullanılabileceği hakkında faydalıbilgiler sunmaktır.Gereç ve Yöntem: Araştırma verileri Türkiye’de faaliyette bulunan özel hastane, SağlıkBakanlığı hastaneleri, üniversite hastaneleri ve şehir hastanelerindeki üst düzey yöneticiler içinhazırlanan anket formu kullanılarak elde edilmiştir. Çalışmadan elde edilen veriler SPSS 22.0paket programı kullanılarak tanımlayıcı istatistikler (frekans, yüzde vb) hipotez testleri(Independent samples t testi, ANOVA, Korelasyon vb) yoluyla analiz edilmiştir.Bulgular: Çalışma anketine katılan yöneticilerin maliyet bilgilerini daha çok kar/zararınıntespit edilmesinde (ort. 4,11), bilançoda yer alan varlıkların maliyet bedeli ilemuhasebeleştirilmesinde (ort. 4,10) ve ilk madde ve malzeme ile makine ve ekipmanalımındaki fiyat karşılaştırmalarında (ort. 4,04) kullandıkları görülmüştür. Yöneticilerinmaliyet bilgilerini finansal tablo analizi, maliyet analizi ve stratejik karar verme kullanım alanıdüzeyleri açısından cinsiyetleri, yaşları, öğrenim durumları, mesleki yılları, öğrenim kurumları,unvanları, eğitim alma durumları, sahip olunan bilgi, beceri, yetenekleri ve departmanlara göre(p>0,05) bir farklılık olmadığı, buna karşın hastane mülkiyet türlerine göre (p<0,05) anlamlıolduğu tespit edilmiştir.Sonuç: Araştırmanın sonucunda hastane işletmeleri, maliyet bilgilerinin maliyet analizi vestratejik karar vermeden ziyade finansal tabloların analiz edilmesi alanında daha fazlakullandığı görülmüştür. Buna karşın maliyet bilgilerini tam anlamıyla analiz etmedikleri vegeleceğe yönelik stratejik kararlarda kullanmadıkları sonucuna varılmıştır.
Objective: The aim of the study is to determine the usage areas of cost analysis in hospital operations and to provide useful information to hospital managers about where cost information can be used. Methods: Research data was obtained using a questionnaire prepared for senior executives in the private hospitals, the Ministry of Health hospitals, the university hospitals and the cities hospitals operating in Turkey. The data obtained from the study was analyzed using descriptive statistics (frequency, percentage, etc.) by using SPSS 22.0 package program by means of hypothesis tests (Independent samples t test, ANOVA, Correlation, etc.). Results: The cost information of the managers who participated in the study questionnaire was mostly determined in terms of profit / loss (mean 4,11), the accounting with the cost value of the assets in the balance sheet (mean 4,10), and price comparisons between the purchase of raw materials and materials and machinery and equipment (mean 4.04). Managers' cost information in terms of financial statement analysis, cost analysis and strategic decision-making was no difference in terms of use level by gender, age, educational status, professional years, educational institutions, titles, training status, knowledge, skills, capabilities and departments (p>0.05), however, it was found to be significant according to hospital property types (p<0.05). Conclusions: As a result of this research, hospital enterprises used cost information more in the field analysis of financial statements rather than cost analysis and strategic decision making. However, it was concluded that hospitals didn’t fully analyze cost information and didn’t use it in strategic decisions for the future
Objective: The aim of the study is to determine the usage areas of cost analysis in hospital operations and to provide useful information to hospital managers about where cost information can be used. Methods: Research data was obtained using a questionnaire prepared for senior executives in the private hospitals, the Ministry of Health hospitals, the university hospitals and the cities hospitals operating in Turkey. The data obtained from the study was analyzed using descriptive statistics (frequency, percentage, etc.) by using SPSS 22.0 package program by means of hypothesis tests (Independent samples t test, ANOVA, Correlation, etc.). Results: The cost information of the managers who participated in the study questionnaire was mostly determined in terms of profit / loss (mean 4,11), the accounting with the cost value of the assets in the balance sheet (mean 4,10), and price comparisons between the purchase of raw materials and materials and machinery and equipment (mean 4.04). Managers' cost information in terms of financial statement analysis, cost analysis and strategic decision-making was no difference in terms of use level by gender, age, educational status, professional years, educational institutions, titles, training status, knowledge, skills, capabilities and departments (p>0.05), however, it was found to be significant according to hospital property types (p<0.05). Conclusions: As a result of this research, hospital enterprises used cost information more in the field analysis of financial statements rather than cost analysis and strategic decision making. However, it was concluded that hospitals didn’t fully analyze cost information and didn’t use it in strategic decisions for the future
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