Publication: Hastanelerde maliyet denetimi ve uygulama modeli
Abstract
Maliyet, Maliyet Denetimi, Hastane Maliyetleri, Hastanelerde Maliyetleme Yaklaşımları HASTANELERDE MALİYET DENETİMİ VE UYGULAMA MODELİ Ülkemizde önemli bir kısmı kamusal kaynaklarla yürütülen sağlık hizmetlerinde yaşanan olumlu gelişmelere rağmen henüz istenilen düzeye çıktığı söylenemez. Sağlık hizmetlerinin sunumunda hem kamu hem de özel sektörde birçok sorun yaşanmaktadır. Sektörde yaşanan en önemli sorunlardan biri maliyetlerin doğru olarak belirlenememesidir. Bu sorun hem uygun bir kontrol sisteminin bulunmamasından hem de hizmet üretiminin karmaşık yapısından kaynaklanmaktadır. Maliyetlerin doğru olarak belirlenememesi, hem hastanedeki girdilerin planlanması ve kontrolünü, hem de sunulan sağlık hizmetlerinin fiyatlandırılmasını güçleştirmektedir. Sektörde, kaynakların etkin yönetimi ve denetimi kaynakların optimum kullanımı için bir zorunluluktur. Bu çalışma, sağlık sektöründe maliyetlerin denetimine ilişkin yapılması gerekenleri ortaya koymaya çalışmaktadır.
cost, audit, cost audit, input, public, private sector, health service, pricing COST CONTROL IN HOSPITALS AND APPLICATION MODEL An important part of our country carried out with public resources to health services, despite positive developments in the life that can not yet get the desired level. Health services in both public and private sectors are experiencing many problems. One of the most important problems in the sector as accurately determine costs. This problem exists and a suitable control systems and services not arising from the production is a complex structure. Correctly identified as cost, and in hospital planning and control of inputs, as well as the pricing of health services makes it difficult to be. In the sector, effective management of resources and audit of resources is a necessity for optimum use. This study of costs in the health sector need to be done for the audit is trying to reveal.
cost, audit, cost audit, input, public, private sector, health service, pricing COST CONTROL IN HOSPITALS AND APPLICATION MODEL An important part of our country carried out with public resources to health services, despite positive developments in the life that can not yet get the desired level. Health services in both public and private sectors are experiencing many problems. One of the most important problems in the sector as accurately determine costs. This problem exists and a suitable control systems and services not arising from the production is a complex structure. Correctly identified as cost, and in hospital planning and control of inputs, as well as the pricing of health services makes it difficult to be. In the sector, effective management of resources and audit of resources is a necessity for optimum use. This study of costs in the health sector need to be done for the audit is trying to reveal.