Özet:

Health service providers have significant economic dimensions. Since our country is a social state and the majority of the population is under the General Health Insurance, health services are largely financed by the Social Security Institution (SGK). It requires more efficient and efficient use of funds. To do this, it is necessary to monitor and control operating costs rigorously and to provide services by using the most advanced cost accounting methods and software tools applied abroad, but without giving up the quality standards required by the state. All existing software tools working on cost accounting are supplied from abroad. This product must be adapted to our country’s conditions before it is used. Also, both the annual license costs and the maintenance-adame-upgrade costs are at astronomical level. The development of the necessary software-based systems with local facilities and the provision of healthcare providers to the service of the enterprises in stages is of particular importance. In recent years, the cost-related accounting system has been improved. This is a very advanced method when compared to the calculations made with the ratio of expenses. However, the use of NiT (Internet of Things) is necessary for this method to work. The ways and methods that health servers can use as NiT are increasing. There are no common examples heard about the use of the Internet of Things and time-related cost accounting. Since this type of system is recommended to be installed will be in the design phase, this article will also be a guide for the first designs. Even in the most advanced countries, there is a product of this quality that is offered on the market by a few companies and uses advanced methods and technologies. The article reveals the principles of the development of a precise cost analysis system that will allow operators of health services to provide health services in the best way by keeping their health quality standards established by the state, while also to ensure that they are able to provide health services in the most profitable way within the service costs paid by the state.

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