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Amaç: Kalite maliyetlerinin değerlendirilmesi hastane yönetimi için önemlidir. Bu çalışmanın amacı, bir devlet hastanesinde döner sermaye bütçesinden gerçekleştirilen harcamalara dayalı olarak PAF (Prevention-Appraisal-Failure) Modeline göre kalite maliyetlerini belirlemektir. Yöntem: Çalışma Sakarya’daki bir devlet hastanesinde gerçekleştirilmiştir. Veriler, hastane kayıtları incelenerek ve hastane yöneticileri, kalite birimi ve ilgili birimlerin çalışanları ile görüşülerek elde edilmiştir. Veriler oran analizi ve Pareto analizi ile değerlendirilmiştir. Bulgular: Toplam kalite maliyetinin toplam maliyet içindeki payı %20,69 olarak bulunmuştur. Toplam kalite maliyetinde en büyük payın önleyici maliyetlere (%95,59) ait olduğu saptanmıştır. Bu maliyetleri ölçme değerlendirme (%2,99), dış başarısızlık (%1,20) ve iç başarısızlık (%0,23) maliyetlerinin izlediği görülmüştür. Özgünlük: Türkiye’de hastanelerde kalite maliyetleri yeterince bilinmemekte, bu alanda sınırlı sayıda çalışma bulunmaktadır. Bu araştırmada, bir devlet hastanesindeki kalite maliyetleri PAF Modeli'ne göre ayrıntılı olarak ortaya konulmuştur. Önceki çalışmalardan farklı olarak yeni kalite maliyet kalemleri eklenmiş ve mevcut duruma göre güncellenmiştir.
Purpose: The assessment of quality costs is important for the hospital management. The purpose of this study is to determine the quality costs according to the PAF (Prevention-Appraisal-Failure) Model based on the expenditure made from the return capital budget in a state hospital. Method: The work was carried out at a state hospital in Sakarya. The data was obtained by examining the hospital records and by consulting the hospital managers, the quality unit and the staff of the related units. The data is evaluated by ratio analysis and pareto analysis. Results: The share of the total quality cost in the total cost was 20.69%. It is found that the largest share of the total quality cost belongs to the preventive costs (95,59). These costs were seen to be followed by externe failure assessment (2.99%), external failure (1.20%) and internal failure (0.23%). Originality: The quality costs in hospitals in Turkey are not known enough, there is a limited number of work in this area. In this study, the quality costs in a state hospital are detailed according to the PAF Model. Unlike previous studies, new quality cost penses have been added and updated according to the current situation.
Purpose: Assessing quality costs is important for hospital management. The aim of this study is to assess the quality costs according to the PAF (Prevention-Appraisal-Failure) Model in a state hospital, based on the expenditures made from the revolving fund budget. Methodology: The study was conducted in a state hospital in Sakarya. Data was obtained by examining the records of the hospital and by interviewing with hospital managers, quality department staff and employees of related units. Data was evaluated by ratio analysis and Pareto analysis. Findings: The share of total quality costs in total costs was found to be 20,69%. It was determined that the biggest share in total quality costs belongs to preventive costs (95,59%). These costs were followed by appraisal (2,99%), external failure (1,20%) and internal failure (0,23%) costs. Originality: In Turkey, quality costs in hospitals are not known enough, there are a limited number of studies. In this study, quality costs in a state hospital are presented in detail according to the PAF Model. Unlike previous studies, new quality cost items were added and updated according to the current situation.
Journal Type : Ulusal
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