Özet:

Purpose of the study, While hospitals are providing Magnetic Resonance (MR) imaging service, it is to determine whether it is more advantageous to meet these service offerings by their own means or by outsourcing from companies that are experts in the relevant field. The data of the study were subjected to document analysis by qualitative research method. The population of the research is Düzce University Health Application Practice and Research Center-Hospital radiology unit and the sample is MR imaging services. The data of the study covers the years 2019-2020. According to these data, the cost benefit analysis was made by examining the income and expenses of the MR services provided by the hospital with its own facilities and the services provided by outsourcing. Although the hospital had an operating profit of 30% from 30,419 MRs in 2019 and 34% from 19,928 MRs in 2020 with the DKK method, it had an operating loss of 169% from 3,631 MRs in 2019 and 157% from 2,685 MRs in 2020 with its own MR device. For this reason, it has been concluded that MR service provision is a form of managerial decision that should be preferred in terms of profitability, rather than the hospital's own means of providing this service with outsourcing.

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