Özet:

This research aims to inventory records in private hospitals TAS 2 "Inventories" is evaluated in terms of standard. The research was conducted at a private hospital. The data in the research conducted with qualitative research methods, through interviews with persons who are involved in working in hospitals and observation and working in the relevant departments was obtained by the researcher. Available data have been compared with TAS 2. The research results have determined that hospital to be critical of the stock and the high inventory costs. It was found to be different which the record of material purchase, the method to determine inventory costs, the record of service and in cost calculation methods between hospital procedures and TAS 2. In the current system, there are gaps in the determination, assessment and recognition of cost of inventories. Therefore, it is contemplated positive innovation will bring to the system by TAS. 

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