Özet:

Health systems concern about the sustainability of health care services all over the world. Reimbursement methods in health care services undergo a transformation to compensate for sustainability concerns. The transformation of reimbursement methods makes cost-per-case important. These developments force health service providers to review their cost accounting systems. Gaining importance of cost-per-case gives Activity Based Costing, a bottom-up costing approach, providing more accurate cost information prominence. In this study, setting up Activity Based Costing systems in hospitals and the implementation process of cost data provided by these systems in managerial decisions were investigated. Unit costs of 56 patients treated in an intensive care unit were estimated employing Time Driven Activity Based Costing (TDABC) methods. By taking into account all daily activities of the intensive care unit, TDABC was applied not to a single diagnostic group, but the whole department. Results show that business processes can be easily applied with the TDABC method considering idle capacity and costing approach focused on time. Besides, for a more sustainable health system and cost-effective reimbursement method, setting up contemporary cost accounting systems in hospitals is suggested. 

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