Özet:

In order to allocate the right resources for health care services, the actual costs of these health care services need to be understood. A realistic cost analysis in the health sector will contribute to the reduction of costs and the provision of more effective, efficient and high quality health care as well as positively impact the environment. In order to calculate the costs of health care services more accurately and realistically, it is important to utilize a modern method known as Activity Based Costing (ABC) in hospital enterprises. In this study, after giving a general information about the ABC method, an actual case was exercised. The purpose of the study is to show the applicability of ABC method in hospitals with the case analysis. In the study, the unit costs of patients receiving polyclinic, angio and laser surgery in the eye health department of a public hospital were calculated by utilizing the ABC method. In conclusion, this study is thought to contribute to science and public in terms of demonstrating the applicability of the ABC method in hospitals and the benefit for the health care professionals in making strategic decisions.

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