Özet:

Health and administrative structures have increased their sensitivity to the need for hospitals that provide services in two different worlds to be fast and accurate in the health-related intervention, diagnosis, treatment and care service cycle, which is the greatest treasure of man. In the proper management of all resources and capabilities of hospital operations, the traditional cost system has remained insufficient. Therefore, the time-based area, Process-based Activity-based Cost SDFTM has appeared as a different alternative. The aim of the study is to identify the contribution SDFTM provides in terms of capacity management. In the study, the capacity and costs of a special hospital’s Ear Nose Gorge, the hospital’s reception and removal processes and clinical service activities, used and unused, were calculated according to the SDFTM method.

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