Abstract:

The Activity Based Costing (ABC) system is a solution which was developed to solve the problem that overhead costs cannot be related to the goods or services correctly, particularly in the organizations that produce wide range of goods. Several cost centers are formed in accordance with their structural features of the health organizations providing health services. Therefore, this makes it difficult to correctly calculate the costs. Especially, inadequate cost estimations in non-profit public hospitals cause loss of control on costs, inefficient use of the resources and in turn an increase in burden on the state’s economy. The main objective of this study is to analyze the costs of the services provided in the unit in which Assisted-Reproductive Technique (ART) are applied in a public hospital. In the study, as retrospectively in Gynecology and Obstetrics Department assisted-reproductive technique applications in 2014 were analyzed by ABC method. With using ABC application, activities in patient admission, polyclinic, biochemistry and andrology laboratory were evaluated in various aspects and the acquired cost data was compared with The Medical Enforcement Declaration Price List. As a result of the research, it was determined that -306,291 TL was lost from each intra uterin inseminasyon (IUI) transaction.

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