Abstract:

Hospitals are businesses that aim to produce and market curative and preventive health services by using production factors together in order to meet the needs of individuals to protect, improve, remove their disability, etc. As in every sector, capital owners expect maximum profit from their investments in the health sector. Hospital managers, like all financial managers, try to prepare forward-looking strategic plans for this purpose, to take their decisions in the most rational way, and to determine how effectively and efficiently the business resources are used by using some methods. The purpose of this article is to examine the usability of cost-volume-profit (breakeven point) analyzes as a method and decision-making tool for hospital managers. For this purpose, first of all, cost-volume-profit (CVP) analysis, hospital cost structures were briefly discussed, and the applicability of CVP analysis for the tomography unit of the hospital was examined in the tomography unit of the Özel Büyük Anadolu Hospital in Samsun. In the analyzes made, it was determined that the contribution rate was 93%, the security rate was 61%, and the profit margin was 57%. In addition, it has been understood that the pricing determined by the Ministry of Health with the Health Implementation Communique is not based on cost.

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