Özet:

Hospital enterprises are health institutions that provide a wide range of health services in which both medical and administrative activities are carried out within the health sector. The wide variety of health services makes cost calculations very difficult. Despite this, hospital administrations need an accurate and reliable cost calculation method to reduce health expenditures arising in the health service process. In addition to cost calculations, it is also necessary to determine whether resources are used effectively within the scope of efficiency analysis. In this context, the process-based activity-based costing method (TDABC) can contribute to hospital management by determining the idle capacity in health service activities, as well as being an accurate and reliable cost calculation method in hospital enterprises. The aim of the study is to show the applicability of the TDABC method in hospitals and to determine the idle capacity in the health service process. In this context, the TDABC method was applied in the operating room section of a public hospital and the idle capacities in the processes were calculated. As a result, this method is an accurate and reliable cost calculation method with its applicability in hospitals thanks to its simple, practical and easy-to-understand features. Thanks to this method, cost calculations, which are very difficult for hospital administrations, can be simplified and made easily.

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