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2
Gün geçtikçe, hasta ve yakınlarına verilen hizmet kalitesinin önemi artmaktadır. Yaşlı nüfusun artması, hastalıkların kronikleşmesi ve hastalara uygulanan tedavilerin sonuç vermemesi ile birlikte terminal dönem hastaları ve ailelerinin yaşam konforunun korunmasına önem verilmeye başlanmıştır. Bu açıdan palyatif bakım önemli bir yere sahiptir. Yeni bir hizmet alanı olan palyatif bakımın yalnızca tıbbi tedavi hizmeti sunmaması, hasta ile birlikte yakınlarının da kültürel, dinsel ve kişisel değerlerine duyarlı kalarak gerekli sosyal, manevi ve fiziksel ihtiyaçlarını karşılamalarına yardımcı olan bir hizmet alanı olması nedeniyle tıp dünyasında kendine kısa sürede yer edinmiştir. Bu çalışma sağlık alanında yeni bir hizmet dalı olan palyatif bakımın maliyet analizini yapma amacıyla yapılmıştır. Çalışmanın örneklemini, 01.05.2016-31.10.2016 tarihleri arasında, Denizli ilindeki “Denizli Devlet Hastanesi Palyatif Bakım Merkezi” oluşturmaktadır. Araştırmada temel olarak “Fiili – Tam - Sipariş Maliyet Yöntemi” kullanılmıştır. Maliyet verilerinin toplanmasında Tekdüzen Muhasebe Sistemi’nin (TMS) genel gider yeri ve gider çeşidi sınıflandırılmasına uygun bir gider dağıtım tablosu kullanılmıştır. Yapılan çalışma sonucunda Palyatif Bakım Merkezinin toplam maliyeti 1.034.235,29 TL olarak bulunmuştur. Toplam maliyetin %36’sını ilk madde ve malzeme giderleri, %33’ünü personel giderleri, %20’sini dışarıdan sağlanan fayda ve hizmetler, %7’sini kamu payları ve %3’ünü amortisman ve tükenme payları oluşturmaktadır. Altı aylık dönemde merkez toplamda 876.000 TL gelir etmiştir. Denizli Devlet Hastanesi Palyatif Bakım Merkezi’nde yürütülen bu çalışmada, merkez elde ettiği gelir ile giderlerini karşılayamamıştır ve toplamında 158.235,29 TL zarar etmiştir. Gelir, günübirlik tedavi şeklinde hesaplandığı için, gün başına 54,19 TL zarar edilmiştir.
Within the day, the quality of the service provided to patients and their relatives is increasing. With the increase in the elderly population, the chronicization of diseases and the failure of treatment for patients, the attention has begun to preserve the comfort of life of patients and their families in the terminal period. In this regard, palliative care has an important place. The palliative care, which is a new service area, has soon become a service area in the medical world because it is not only providing medical care services, but also a service area that helps them meet their necessary social, spiritual and physical needs by keeping their relatives sensitive to their cultural, religious and personal values along with the patient. This study was done with the aim of making a cost analysis of palliative care, which is a new service branch in the health sector. The sample of the study, from 01.05.2016 to 31.10.2016, is made by the "Maritime State Hospital Palliative Care Center" in Denizli Province. The study mainly used the "File - Complete - Order Cost Method". In the collection of cost data, a cost distribution table has been used to classify the general place of expenditure and the variety of expenditure of the Single Accounting System (TMS). According to the study, the total cost of the Palliative Care Center was 1.034.235,29 TL. 36% of the total cost consists of primary and material expenditure, 33% of staff expenditure, 20% of external benefits and services, 7% of public shares and 3% of amortisation and extinction shares. In the six-month period, the center received a total of 876,000 TL. In this study carried out at the Palliative Care Center of Denizli State Hospital, the center was unable to meet their expenses with the income it obtained and in total lost 158.235,29 TL. Income, as calculated in the form of day-to-day treatment, 54.19 TL per day was damaged.
The quality of service offered to patients and their relatives is growing in importance every day. With the increase in elderly population, diseases becoming chronic and inefficiency of treatments administered to patients, it started to gain significance to preserve the comfort of patients with terminal diseases and of their family. Palliative care has a significant place in this respect. Being a new service area, palliative care established itself in the medical world in a short time as it not only provides medical treatment service, is also sensitive to the cultural, religious and personal values of patients and their relatives, and helps them meet their social, spiritual and physical needs. This study aimed at conducting a cost analysis of palliative care as a new service branch in healthcare field. The sample of the study was “Denizli State Hospital Palliative Care Center” in Denizli for the period between 1 May 2016 and 31 October 2016. The research mainly used “Actual - Full - Order Cost Method”. When gathering the cost data, the study used a cost apportionment statement which was compatible with the overall expense item and expense type classification of the Uniform Accounting System (UAS). The study found that total cost of the Palliative Care Center was TRY 1.034.235,29. 36% of the total cost consisted of raw material and supply costs, 33% staff costs, 20% external benefits and services, 7% pubic shares and 3% depreciation and wear and tear allowance. In the six month period, the center had an income of TRY 876.000 in total. The study conducted in Denizli State Hospital Palliative Care Center revealed that the center’s income could not meet its expenses, and it lost TRY 158.235,29 in total. As income was calculated as same-day treatment, the center lost TRY 54.19 per day.
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