Özet:

The development of cost strategies that could respond to advanced technology was inevitable. The traditional cost, used in the determination of the cost of the products, tries to establish a direct relationship between the cost and the product. In the past, compared to direct labour and direct raw material expenditure, the share of general production expenditure in production costs was very low; but with technological developments, the diversification of general production expenditure has led to the increase of its share in production costs. These developments, as an alternative to traditional costing, have led to the development of operational costing. This cost is focused on the costs of activities, the activities they consume in their products. This study focuses on the application of the activity-based cost method in a hospital operation and the comparison of the results with the traditional cost and the preference of the activity-based cost method to the traditional cost method.

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