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CUMHURİYET ÜNİVERSİTESİ HASTANESİ ANJİYO ÜNİTESİ MALİYET-HACİM-KR ANALİZİ
2011
Journal:  
Elektronik Sosyal Bilimler Dergisi
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Abstract:

In this study, it is aimed to show the applicability cost-volume profit analysis from management accounting tools over hospital operations. Unit cost-volume profit analysis was applied over the data of Cumhuriyet University Faculty of Medicine Department of Cardiology Angio for 2009. It is found that fixed costs of the unit are quite high. Also there is no transaction with negative contribution magrin in the unit. Angio unit works with the % 8,98 rate of return. It is understood, there is no cost analysis performed to determine the cost of transactions conducted.

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Elektronik Sosyal Bilimler Dergisi

Field :   İlahiyat

Journal Type :   Uluslararası

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Article : 276
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Elektronik Sosyal Bilimler Dergisi