Özet:

Cost accounting systems, as the source of information is the business of the center pole. Appropriate and achieved successful results of decisions on the basis of the accuracy of the informations provided by these systems is located. Hospital enterprises, man's greatest treasure, which operates in the field of health, different areas of expertise, offering a wide variety and large number of health services, working 24/7 operations. Increased competition and cost pressure that customer awareness of the medical technology is developing rapidly, diagnosis, treatment and care methods have changed in the health sector to the patients of the services offered high quality, timely and cost-effective need to be. Therefore, cost management is a critical function and health in the management of business is important to be cost-oriented. Traditional costing system in the hospital enterprises in increasing the correct distribution of indirect costs, opportunity assessment and exploring innovation in the application is insufficient. New search as a result of strategic cost methods, businesses significant benefits in providing activity-based costing (ABC) system, then the ABC’s implementation difficulties, Time-Driven Acitivity Based Costing (TDABC) has emerged and impoved as one of the more reliable and accurate tools continuing the benefits of ABC and correcting the deficiencies and taking into account time and capacity. In this study, TDABC established business modeling has been applied for the hospitals. TDABC as a result of the application of the system is more reliable and accurate cost management tool and can be applied in the hospital business was seen

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