Özet:

The world’s largest health sector is the world’s largest health sector and the world’s largest health sector is the world’s largest health sector. In today’s competitive conditions, healthcare companies need to manage their costs well in order to maintain their assets. The purpose of this study; in Turkey in the field of cost and management accounting, graduate thesis studies and research articles have been addressed with studies that prefer the activity-based cost-based approach in the health sector. In this context, from 2003 to 2018, the Higher Education Council has studied research articles in journals with open (licensed) graduate theses included in the National Thesis Center database. In the studies performed, it has often been observed that the example method of event is preferred. Activity-based expenditure has been shown to give more accurate results in the cost research in the health sector.

Anahtar Kelimeler: