Abstract:

In order to carry out cost analysis in hospitals effectively and efficiently, it is necessary to correctly determine and distribute the costs of personnel, raw materials, general production and general administrative expenses. Among these expenses, general administrative expenses have a significant share in the cost. When the studies in the literature are examined, it is seen that there are differences in the sub-components that make up the general administrative expenses and the distribution of expenses. This situation causes differences in cost calculations. For this reason, the aim of the study is to present a new approach in determining the sub-components and related distribution keys that fall under the scope of general administrative expenses in hospitals. In this context, with the process analysis made in a public hospital, the units, services, payments and related distribution keys within the scope of general administrative expenses were determined, and accordingly, an example application was made regarding expense distribution. In conclusion, this study presents a new approach to the definition and distribution of the sub-components of general administrative expenses; It is thought that the study will contribute to hospital management and academic studies.

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