Business Management Dynamics

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ISSN: 2047-7031

bmd Business and Management Dynamics bmd
ISSN: 2047-7031  
Volume  3   Issue 6  2013  
Article Abstract
Investigation of the effectiveness of physical medicine and rehabilitation costs with activity based costing and an application
Keywords:  Activity-Based Costing, Costing in Hospitals, Resource Costs, Health Enterprises
Dr. Ercument Okutmus and Ayse Ergul
Especially last ten years, the technological developments and inventions of the new treatment methods occurring on medical field incapacitate the traditional cost methods and prevent to allocate costs correctly to the forms of treatment and the patients on health sector. The establishments serving in health sector are in need of contemporaneous methods which are qualified to supply their needs to be able to continue their existence on competitive environment and to make strategical decisions about future. One of these methods is activity based costing. In this study cost per patient for departments of a physiotherapy hospital that operates in Konya had been calculated both with traditional and activity based costing methods. As results analyzed, short charging for electrotherapy and over charging for rehabilitation, ESWT and consultation had been seen.
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