Abstract:

Health has been one of the main demands of people since their creation. For this reason, people have been in search for the solution of health problems throughout history. In today's conditions, the increase in diseases, customer expectations and competition, developing technology has increased the demand for health services. As a result of all these developments, the continuity of the activities of health institutions has become dependent on the effective and efficient use of their resources. For this reason, health institutions have sought a cost method that can reflect their costs accurately. Until the 1980s, Traditional Costing methods met the needs of healthcare institutions, but after 1980s Traditional Costing methods were insufficient with the effect of globalization and service diversity. From the 1980s to the end of the 1990s, Activity Based Costing method, which targets activities and loads costs, has been used in order to eliminate the shortcomings of Traditional Costing methods. Today, due to the difficulty of updating the Activity Based Costing method, its cost and most importantly, it ignores the idle capacity, health institutions have started to use the Time Based-Activity Based Costing method, which provides solutions to these problems. The purpose of the study is to determine the cost per chemotherapy procedure of the 4 most treated cancer types in Isparta Süleyman Demirel University Hospital Medical Oncology Unit using Activity Based Costing, Time Based-Activity Based Costing and Traditional Costing methods, and compare the results with hospital bills and Medula reimbursements. First of all, studies on the properties and applicability of the methods used in the study were carried out and it was decided that Isparta Süleyman Demirel University Hospital Medical Oncology Unit would form the universe of the research. The sample of the study, on the other hand, consists of the four most common types of cancer. As a result of the research, It has been determined that drug expenses constitute 64% of the total expenses and 19% of the labor expenses. In addition, when the drug expenses specific to the Medical Oncology Unit are subtracted, it is seen that the labor expenses constitute 60% of the total expenses. The highest cost amounts were reached in the Traditional Costing method, and the lowest costing amounts were reached in the Time Based-Activity Based Costing method. When the results of the ZDFTM method are compared with the hospital bills and Medula repayments, it is noteworthy that the calculated costs for all 4 cancer types are higher than the hospital billing system and Medula reimbursement amounts. With the ZDFTM method, the closest result for the hospital billing system and medula repayment amounts was determined in C34 lung cancer. Hospital invoice amount is 334.32 TL, Medula system reimbursement amount is 510.48 TL, lower than the results of ZDFTM method. The most distant outcome was found in C18 colon cancer. Hospital invoice amount is 4.509.88 TL, Medula system reimbursement amount is 4.809.44 TL, lower than the results of ZDFTM method.

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