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SAĞLIK KURUMLARINDA FAALİYETE DAYALI MALİYET YÖNETİMİ İÇİN FAALİYET HARİTALARININ OLUŞTURULMASI VE BİR UYGULAMA

Year 2012, Volume: 4 Issue: 1, 49 - 71, 31.01.2012

Hakan Seldüz Şerafettin Sevim

Abstract

Faaliyete dayalı yöntemler geleneksel yöntemlere göre daha gerçekçi maliyet bilgileri sağlayabilir. Bu yöntemlerin başarısı faaliyet haritaları ve faaliyet analizlerinin başarısına bağlıdır. Bu çalışmada sağlık işletmelerinde Faaliyete Dayalı Maliyet Yönetiminin temel koşulu olan faaliyet haritalarının çıkarılması Bilecik Ağız ve Diş Sağlığı Merkezi vaka analiziyle incelenmiştir.

Keywords

Faaliyet Haritası Faaliyete Dayalı Maliyet Yönetimi

References

  • ADAMS, Rodney B., (1994), “Activity – Based Cost Control”, Transactions Of AACE International, pp. csc 9.1- csc 9.6.
  • ADEROBA, Adeyemi, (1997), “A Generalised Cost – Estimation Model for Job Shops”, International Journal of Production Economics, 53, pp.257-263
  • AĞYAR, Evren, Ayten ERSOY, Mehmet BAYKARA ve Murat UÇAR, (2007), “A Practical Application of Activity Based Costing (ABC) In an Urology Department”, 7th Global Conference on Business & Economics, 13-14 October 2007, Rome, Italy.
  • ALEMI, Farrokh ve Thomas, SULLIVAN, (2007), “An Example of Activity – Based Costing of Treatment Programs”, The American Journal of Drug and Alcohol Abuse, 33, pp. 89-99.
  • AGRAWAL, Surendra, Zabihollah, REZAEE, ve Hong S., PAK, (2006), “Continuous Improvement: an Activity – Based Model”, Management Accounting Quarterly Spring, 7, 3, pp.14-22.
  • ARMSTRONG, Peter, (2002), “Management, Image and Management Accounting”, Critical Perspectives on Accounting, 13, pp.281-295.
  • ARNABOLDI, Michela ve Irvine, LAPSLEY, (2005), “Activity – Based Costing Healthcare: A UK Case Study”, Research in Healthcare Financial Management, 10, 1, pp. 61-75
  • BAIRD, Kevin M., Graeme L., HARRISON ve Robert C., REEVE, (2004), “Adoption of Activity Management Practices: A Note on The Extent of Adoption and The Influence of Organizational and Cultural Factors”, Management Accounting Research, 15, pp.383-399.
  • BAMBER SIMITH, Linda ve K. E. HUGHES II, (2001), “Activity – Based Costing in The Service Sector: The Buckeye National Bank”, Issues in Accounting Education, 16,3, pp.381-408.
  • BARFIELD, Jesse T., Caroline M., FISHER ve Jerry R., GOOLSBY, (2004), “Improving Competitiveness Through Non – Value Added Activity Analysis”, Cost Management, 18,4, pp.22-32.
  • BEHESHTI, Hooshang, (2004), “Gaining and Sustaining Competitive Advantege With Activity Based Cost Management System”, Industrial Management, 104,516, pp.377-383.
  • BEN – ARIEH, David ve Li, QİAN, (2003), “Activity – Based Cost Management for Design and Development Stage”, Int. J. Production Economics, 83, pp.169-183.
  • BIORN, Erik, Terje P., HAGEN, Tor IVERSEN ve Jon MAGNUSSEN, (2003), “The Effect of Activity – Based Financing on Hospital Efficiency: A Panel Data Analysis of DEA Efficiency Scores 1992-2000”, Healthcare Management Sicience, 6, pp.271-283.
  • BOOTH, Rupert, (1995), “With a Scalpel Not an Axe”, Management Accounting, 73, 2, pp.26.
  • BRANDT, Michael T., Steven P., LEVINE, Dean G., SMITH ve Harry J., ETTINGER ve ve Bradford F., GALLIMORE (1998a), “Activity Based Cost Management Part I: Applied to Occupational And Environmental Health Organizations”, American Industrial Hygiene Association Journal, 59, 5, pp.328-334.
  • _________, Michael T., Steven P., LEVINE, Dean G., SMITH, Harry J., ETTINGER ve Bradford F., GALLIMORE, (1998b), “Activity Based Cost Management Part II: Applied to Respiratory Protection Program”, American Industrial Hygiene Association Journal, 59, 5, pp.335-345.
  • _________, Michael T., Steven P., LEVINE ve James R., GOURDOUX, (1999), “Application of Activity – Based Cost Management, A Descriptive Case Study”, Professional Safaty, 44,1, pp. 22-27
  • CANBY, JB. IV, (1995), “Applying Activity – Based Costing to Healthcare Settings”, Healthcare Financial Management, 49, 2, pp.50-56.
  • CHIANG, Bea, (2002), “Activity – Based Benchmarking and Process Management – Managing the Case of Cardiac Surgery”, Management Accounting Quarterly, 4, 1, pp. 21-30.
  • CLARKE, Peter J., (1995), “The Old and The New in Management Accounting”, Management Accounting, 73,6,pp.46-51.
  • COLLIER, Roger, (2008), “Activity – Based Hospital Funding. Boon or Boondoggle?”, Canadian Medical Association Journal, 178, 11, pp.1407- 1408.
  • COOKINS, Gary, Activity – Based Cost Management, Making It Work: A Manager’s Guide to Implementing and Sustaining an Effective ABC System, McGraw –Hill Companies, 1996.
  • COOPER, Robin, Robert S., KAPLAN, Lawrence, MAISEL, Eileen, MORRISSEY ve Ronald M., OEHM, (1992), “From ABC to ABM”, Management Accounting, 74,5, pp.54-57.
  • COOPER, Robin, (1996a, “Look Out, Management Accountants”, Management Accounting, 77:11, pp.20-26.
  • _________, Robin, (1996b, “Look Out, Management Accountants”, Management Accounting, 77:12, pp. 35-41.
  • DEVINE, Kevin, Thomas, EALEY ve Priscilla, O’CLOCK, (2008), “A Framework for Cost Management and Decision Support Across Health Care Organizations of Varying Size and Scope”, Journal Care Finance, 35, 2, pp.63-75.
  • DIERKS, Paul ve Gary COOKINS, The CAM – I Glossary of Activity Based Management, Version 3.0, Cam – I, Texas, 2003.
  • DODD, David ve William K., LAVELLE, (2002), “ABC Spells Improved Performance”, Business Management, 20,6, pp.20-29.
  • DOWLESS, R.M., (1997), “Using Activity – Based Costing to Guide Strategic Decision Making”, Healthcare Financial Management, 51, 6, pp.86-91.
  • DURUKAN, Serap, Çetin, AKAR ve İsmet, ŞAHİN, (2007), “Seçilmiş Hastanelerde Karşılaştırmalı Poliklinik Gider Yeri Birim Maliyetleri”, Hacettepe Sağlık İdaresi Dergisi, 10, 1, pp.19-47.
  • FIEDLER, John L., Carlos A., VILLALOBOS ve Annette C., DE MATTOS, (2008), “An Activity Based Cost Analysis of the Honduras Community – Based, Integrated Child Care (AIN-C) Programme”, Health Policy and Planning, 23, pp.408-427.
  • GABRAM, S.G., R.A., MENDOLA, J., ROZENFELD ve R.L., GAMELLI, (1997), “Why Activity – Based Costing Works”, Physician Executive, 23, 6, pp.31-42.
  • GONZALEZ, Marvin E., Gioconda QUESADA, Rhonda MACK ve Ignacio URRUTİA, (2005), “Building an Activity – Based Costing Hospital Model Using Quality Function Deployment and Benchmarking”, Benchmarking, 12, 4, pp. 310-329.
  • GOSSELIN, Maurice, (1997), “The Effect of Strategy and Organizational Structure on The Adaption and Implementation of Activity – Based Costing”, Accounting, Organizations and Saciety, 22,2, pp.105-122.
  • GOTTRET, Pablo ve George SCHIEBER, Health Financing Revisited A Practioner’s Guide, The World Bank, Washington, 2006.
  • GREENE, Julie K. ve Ali METWALLI, (2001), “The Impact of Activity Based Cost Accounting on Health Care Capital Investment Decisions”, Journal of Health Care Finance, 28, 2, pp.50-64.
  • GÜRSES, Ayşe Pınar (1999), “An Activity- Based Costing and Theory of Constraints Model for Productmix Decisions” Virginia Polytechnic Institute and State University, Virginia.
  • HANSON, Kara, Lynn ATUYAMBE, Jolly, KAMWANGA, Barbara, McPAKE, Oswald, MUNGULE ve Freddie, SSENGOOBA, (2002), “Towards Improving Hospital Performance in Uganda and Zambia: Reflections and Opportunities for Autonomy” Health Policy, 61, pp.73-94.
  • HEANEY, Michael, (2004), “Easy as ABC? Activity – Based Costing in Oxford University Library Services”, The Bottom Line: Management Library Finance, 17,3, pp.93-97
  • HIGGINS, Brian K. ve S. Mark YOUNG, (2001), “Improving Operations: Not As Simple As ABC”, The Journal of Corporate Accounting & Finance, 12,3, pp.15-34.
  • HOLT, Timothy, (2001), “Developing an Activity – Based Management System for the Army Medical Department”, Healthcare Finance Management, 27, 3, pp.41-46.
  • INSTITUTE of MANAGEMENT ACCOUNTANTS (IMA), Strategic Cost Management: Implementing Activity-Based Costing, N.J., 2006.
  • ITAMI, H. ve R.S. KAPLAN, (1980), “An Activity Analysis Approach to Unit Costing With Multiple Interactive Products”, Management Science, 26 (8), pp. 826–839.
  • ITTNER, Christopher D., (1999), “Activity – Based Costing Concepts for Quality Improvement”, European Managemant Journal, 17,5, pp.492-500.
  • JARVINEN, Janne, (2006), “Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies”, Financial Accountability & Management, 22, 1, pp.21-46.
  • JHA, K.N. ve K.C., IYER, (2006), “Critical Determinants of Project Coordination”, International Journal of Project Management, 24, pp.314- 322.
  • KAPLAN, Robert S., (1992), “In Defense of Activity – Based Cost Management”, Management Accounting, 74,5, pp.58-63.
  • KARASİOĞLU, Fehmi ve Alper Veli, ÇAM, (2008), “Sağlık İşletmelerinde Maliyet Analizi: Karaman Devlet Hastanesinde Birim Muayene Maliyetlerinin Hesaplanması”, Niğde Üniversitesi İ.İ.B.F. Dergisi, 1, 1, pp.15-24.
  • KELEMEN, Dennis M., John B., MACARTHUR ve Charles R., MENZEL, (2007), “A Strategic Planning and Cost Management Model for Managed Care Companies”, Management Accounting Quarterly, 8, 4, pp.37-47.
  • LAURILA, J., J., SURAMO, M., BROMMELS, E-M., TOLPPANEN, P., KOIVUKANGAS, P., LANNING ve C-G. STANDERTSKJÖLD- NORDENSTAM, (2000), “Activity – Based Costing in Radiology”, Acta Radiologica, 41, pp.189-195.
  • LAWSON, Raef A., (2005), “The Use Of Activity Based Costing In The Healthcare Industry: 1994 vs. 2004., Research in Healthcare Financial Management, 10, 1, pp. 77-94
  • LIU, Lana Y.J, John, ROBINSON ve Jhon MARTIN, (2003), “An Application of Activty – Based Budgeting: A UK Experience”, Cost Management, 17,5, pp.30-36.
  • MORROW, Michael ve Martin HAZELL, (1992), “Activity Mapping for Business Process Redesing”, Management Accounting, 70,2, pp.36-38.
  • MOINUDDIN, Khwaja, Terry, COLLİNS ve Armit, BANSAL, (2007), “Process Activity Mapping – Activity – Based Costing for Semiconductor Enterprises”, Cost Management, 21,2, pp.29-33.
  • NAIR, Mohan, (2002), “Helping Ensure Successful Implementing Activity – Based Management”, The Journal of Corporate Accounting & Finance, 13,2, pp.73-86.
  • NAUGHTON – TRAVERS, Joseph P., (2001), “Activity – Based Costing: The New Management Tool”, Behavioral Health Management, 21,2, pp.48-52.
  • NYAMEKYE, Kofi, (2000), “New Tool for Business Process Re – Engineering”, IIE Solutions, 32,3, pp.36-41.
  • OCAK, Saffet, Ömer, GİDER, Mehmet, TOP ve Çetin, AKAR, (2004), “Muğla Devlet Hastanesi Tomografi Ünitesi Maliyet – Hacim – Kâr Analizi”, Hacettepe Sağlık İdaresi Dergisi, 7, 1, pp.3-38.
  • ÖZBAYRAK, M., M., AKGÜN ve A.K., TÜRKER, (2004), “Activity – Based Cost Estimation in a Push/ Pull Advanced Manufacturing System”, Int. J. Production Economics, 87, pp.49-65.
  • PLAYER, S., (1998), “Activity – Based Analyses Lead to Better Decision Making”, Healthcare Financial Management, 52, 8, pp.66-70.
  • RIKHARDSSON, Pall M. ve M., IMPGAARD, (2004), “Corporate Cost of Occupational Accidents: An Activity-Based Analysis”, Accident Analysis and Prevention, 36, pp. 173–182.
  • ROTH, Harold P., (2005), “How SPC Can Help Cut Costs”, The Journal of Corporate Accounting & Finance, 16,3, pp.21-19.
  • SALAFATINOS, C. (1995), “Integrating the Theory of Constraints and Activity- Based Costing”, Journal of Cost Management, 9 (3), pp. 58-67.
  • SHIELDS, Todd, (2001), “Hospitals Turning To Activity – Based Costing to Save and Measure Distribution Costs”, Healthcare Purchasing, 11, pp.14-15
  • SIEVÄNEN, Matti, Petri, SUOMALA ve Jari, PARANKO, (2004), “ Product Profitability: Causes and Effects”, Industrial Marketing Management, 33, pp.393-401.
  • UDPA, Suneel, (2001), “Activity Cost Analysis: A Tool to Cost Medical Services and Improve Quality for Care”, Managed Care Quarterly, 9, 3, pp. 34-41.
  • VERCIO, Alan ve Brianna DE MARCO PIERCE, (2006), “The Service Company Advantage”, CMA Managemant, 80,2, pp.33-36.
  • WALKER, Mike, (1992), “Attribute Based Costing”, Australian Accounting, 62,2, pp. 42-45.
  • WEST, T.D., E.A. BALAS ve D.A., WEST, (1996), “Contrasting RCC, RVU, and ABC for Managed Care Decisions”, Healthcare Financial Management, 50, 8, pp.54-61.

ACTIVITY MAPPING FOR ACTIVITY–BASED COST MANAGEMENT IN HEALTH ORGANIZATIONS AND AN APPLICATION

Year 2012, Volume: 4 Issue: 1, 49 - 71, 31.01.2012

Hakan Seldüz Şerafettin Sevim

Abstract

Activity-Based techniques may provide more accurate cost information than traditional ones. The success of Activity-Based methods depends on the consistency of activity maps and activity analysis. In this study activity mapping, which is the fundamental requirement for Activity-Based Cost Management’s applicability on health care organizations, is investigated by The Bilecik Oral and Dental Care Centre case study.

Keywords

Activity map Activity-Based Cost Management

References

  • ADAMS, Rodney B., (1994), “Activity – Based Cost Control”, Transactions Of AACE International, pp. csc 9.1- csc 9.6.
  • ADEROBA, Adeyemi, (1997), “A Generalised Cost – Estimation Model for Job Shops”, International Journal of Production Economics, 53, pp.257-263
  • AĞYAR, Evren, Ayten ERSOY, Mehmet BAYKARA ve Murat UÇAR, (2007), “A Practical Application of Activity Based Costing (ABC) In an Urology Department”, 7th Global Conference on Business & Economics, 13-14 October 2007, Rome, Italy.
  • ALEMI, Farrokh ve Thomas, SULLIVAN, (2007), “An Example of Activity – Based Costing of Treatment Programs”, The American Journal of Drug and Alcohol Abuse, 33, pp. 89-99.
  • AGRAWAL, Surendra, Zabihollah, REZAEE, ve Hong S., PAK, (2006), “Continuous Improvement: an Activity – Based Model”, Management Accounting Quarterly Spring, 7, 3, pp.14-22.
  • ARMSTRONG, Peter, (2002), “Management, Image and Management Accounting”, Critical Perspectives on Accounting, 13, pp.281-295.
  • ARNABOLDI, Michela ve Irvine, LAPSLEY, (2005), “Activity – Based Costing Healthcare: A UK Case Study”, Research in Healthcare Financial Management, 10, 1, pp. 61-75
  • BAIRD, Kevin M., Graeme L., HARRISON ve Robert C., REEVE, (2004), “Adoption of Activity Management Practices: A Note on The Extent of Adoption and The Influence of Organizational and Cultural Factors”, Management Accounting Research, 15, pp.383-399.
  • BAMBER SIMITH, Linda ve K. E. HUGHES II, (2001), “Activity – Based Costing in The Service Sector: The Buckeye National Bank”, Issues in Accounting Education, 16,3, pp.381-408.
  • BARFIELD, Jesse T., Caroline M., FISHER ve Jerry R., GOOLSBY, (2004), “Improving Competitiveness Through Non – Value Added Activity Analysis”, Cost Management, 18,4, pp.22-32.
  • BEHESHTI, Hooshang, (2004), “Gaining and Sustaining Competitive Advantege With Activity Based Cost Management System”, Industrial Management, 104,516, pp.377-383.
  • BEN – ARIEH, David ve Li, QİAN, (2003), “Activity – Based Cost Management for Design and Development Stage”, Int. J. Production Economics, 83, pp.169-183.
  • BIORN, Erik, Terje P., HAGEN, Tor IVERSEN ve Jon MAGNUSSEN, (2003), “The Effect of Activity – Based Financing on Hospital Efficiency: A Panel Data Analysis of DEA Efficiency Scores 1992-2000”, Healthcare Management Sicience, 6, pp.271-283.
  • BOOTH, Rupert, (1995), “With a Scalpel Not an Axe”, Management Accounting, 73, 2, pp.26.
  • BRANDT, Michael T., Steven P., LEVINE, Dean G., SMITH ve Harry J., ETTINGER ve ve Bradford F., GALLIMORE (1998a), “Activity Based Cost Management Part I: Applied to Occupational And Environmental Health Organizations”, American Industrial Hygiene Association Journal, 59, 5, pp.328-334.
  • _________, Michael T., Steven P., LEVINE, Dean G., SMITH, Harry J., ETTINGER ve Bradford F., GALLIMORE, (1998b), “Activity Based Cost Management Part II: Applied to Respiratory Protection Program”, American Industrial Hygiene Association Journal, 59, 5, pp.335-345.
  • _________, Michael T., Steven P., LEVINE ve James R., GOURDOUX, (1999), “Application of Activity – Based Cost Management, A Descriptive Case Study”, Professional Safaty, 44,1, pp. 22-27
  • CANBY, JB. IV, (1995), “Applying Activity – Based Costing to Healthcare Settings”, Healthcare Financial Management, 49, 2, pp.50-56.
  • CHIANG, Bea, (2002), “Activity – Based Benchmarking and Process Management – Managing the Case of Cardiac Surgery”, Management Accounting Quarterly, 4, 1, pp. 21-30.
  • CLARKE, Peter J., (1995), “The Old and The New in Management Accounting”, Management Accounting, 73,6,pp.46-51.
  • COLLIER, Roger, (2008), “Activity – Based Hospital Funding. Boon or Boondoggle?”, Canadian Medical Association Journal, 178, 11, pp.1407- 1408.
  • COOKINS, Gary, Activity – Based Cost Management, Making It Work: A Manager’s Guide to Implementing and Sustaining an Effective ABC System, McGraw –Hill Companies, 1996.
  • COOPER, Robin, Robert S., KAPLAN, Lawrence, MAISEL, Eileen, MORRISSEY ve Ronald M., OEHM, (1992), “From ABC to ABM”, Management Accounting, 74,5, pp.54-57.
  • COOPER, Robin, (1996a, “Look Out, Management Accountants”, Management Accounting, 77:11, pp.20-26.
  • _________, Robin, (1996b, “Look Out, Management Accountants”, Management Accounting, 77:12, pp. 35-41.
  • DEVINE, Kevin, Thomas, EALEY ve Priscilla, O’CLOCK, (2008), “A Framework for Cost Management and Decision Support Across Health Care Organizations of Varying Size and Scope”, Journal Care Finance, 35, 2, pp.63-75.
  • DIERKS, Paul ve Gary COOKINS, The CAM – I Glossary of Activity Based Management, Version 3.0, Cam – I, Texas, 2003.
  • DODD, David ve William K., LAVELLE, (2002), “ABC Spells Improved Performance”, Business Management, 20,6, pp.20-29.
  • DOWLESS, R.M., (1997), “Using Activity – Based Costing to Guide Strategic Decision Making”, Healthcare Financial Management, 51, 6, pp.86-91.
  • DURUKAN, Serap, Çetin, AKAR ve İsmet, ŞAHİN, (2007), “Seçilmiş Hastanelerde Karşılaştırmalı Poliklinik Gider Yeri Birim Maliyetleri”, Hacettepe Sağlık İdaresi Dergisi, 10, 1, pp.19-47.
  • FIEDLER, John L., Carlos A., VILLALOBOS ve Annette C., DE MATTOS, (2008), “An Activity Based Cost Analysis of the Honduras Community – Based, Integrated Child Care (AIN-C) Programme”, Health Policy and Planning, 23, pp.408-427.
  • GABRAM, S.G., R.A., MENDOLA, J., ROZENFELD ve R.L., GAMELLI, (1997), “Why Activity – Based Costing Works”, Physician Executive, 23, 6, pp.31-42.
  • GONZALEZ, Marvin E., Gioconda QUESADA, Rhonda MACK ve Ignacio URRUTİA, (2005), “Building an Activity – Based Costing Hospital Model Using Quality Function Deployment and Benchmarking”, Benchmarking, 12, 4, pp. 310-329.
  • GOSSELIN, Maurice, (1997), “The Effect of Strategy and Organizational Structure on The Adaption and Implementation of Activity – Based Costing”, Accounting, Organizations and Saciety, 22,2, pp.105-122.
  • GOTTRET, Pablo ve George SCHIEBER, Health Financing Revisited A Practioner’s Guide, The World Bank, Washington, 2006.
  • GREENE, Julie K. ve Ali METWALLI, (2001), “The Impact of Activity Based Cost Accounting on Health Care Capital Investment Decisions”, Journal of Health Care Finance, 28, 2, pp.50-64.
  • GÜRSES, Ayşe Pınar (1999), “An Activity- Based Costing and Theory of Constraints Model for Productmix Decisions” Virginia Polytechnic Institute and State University, Virginia.
  • HANSON, Kara, Lynn ATUYAMBE, Jolly, KAMWANGA, Barbara, McPAKE, Oswald, MUNGULE ve Freddie, SSENGOOBA, (2002), “Towards Improving Hospital Performance in Uganda and Zambia: Reflections and Opportunities for Autonomy” Health Policy, 61, pp.73-94.
  • HEANEY, Michael, (2004), “Easy as ABC? Activity – Based Costing in Oxford University Library Services”, The Bottom Line: Management Library Finance, 17,3, pp.93-97
  • HIGGINS, Brian K. ve S. Mark YOUNG, (2001), “Improving Operations: Not As Simple As ABC”, The Journal of Corporate Accounting & Finance, 12,3, pp.15-34.
  • HOLT, Timothy, (2001), “Developing an Activity – Based Management System for the Army Medical Department”, Healthcare Finance Management, 27, 3, pp.41-46.
  • INSTITUTE of MANAGEMENT ACCOUNTANTS (IMA), Strategic Cost Management: Implementing Activity-Based Costing, N.J., 2006.
  • ITAMI, H. ve R.S. KAPLAN, (1980), “An Activity Analysis Approach to Unit Costing With Multiple Interactive Products”, Management Science, 26 (8), pp. 826–839.
  • ITTNER, Christopher D., (1999), “Activity – Based Costing Concepts for Quality Improvement”, European Managemant Journal, 17,5, pp.492-500.
  • JARVINEN, Janne, (2006), “Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies”, Financial Accountability & Management, 22, 1, pp.21-46.
  • JHA, K.N. ve K.C., IYER, (2006), “Critical Determinants of Project Coordination”, International Journal of Project Management, 24, pp.314- 322.
  • KAPLAN, Robert S., (1992), “In Defense of Activity – Based Cost Management”, Management Accounting, 74,5, pp.58-63.
  • KARASİOĞLU, Fehmi ve Alper Veli, ÇAM, (2008), “Sağlık İşletmelerinde Maliyet Analizi: Karaman Devlet Hastanesinde Birim Muayene Maliyetlerinin Hesaplanması”, Niğde Üniversitesi İ.İ.B.F. Dergisi, 1, 1, pp.15-24.
  • KELEMEN, Dennis M., John B., MACARTHUR ve Charles R., MENZEL, (2007), “A Strategic Planning and Cost Management Model for Managed Care Companies”, Management Accounting Quarterly, 8, 4, pp.37-47.
  • LAURILA, J., J., SURAMO, M., BROMMELS, E-M., TOLPPANEN, P., KOIVUKANGAS, P., LANNING ve C-G. STANDERTSKJÖLD- NORDENSTAM, (2000), “Activity – Based Costing in Radiology”, Acta Radiologica, 41, pp.189-195.
  • LAWSON, Raef A., (2005), “The Use Of Activity Based Costing In The Healthcare Industry: 1994 vs. 2004., Research in Healthcare Financial Management, 10, 1, pp. 77-94
  • LIU, Lana Y.J, John, ROBINSON ve Jhon MARTIN, (2003), “An Application of Activty – Based Budgeting: A UK Experience”, Cost Management, 17,5, pp.30-36.
  • MORROW, Michael ve Martin HAZELL, (1992), “Activity Mapping for Business Process Redesing”, Management Accounting, 70,2, pp.36-38.
  • MOINUDDIN, Khwaja, Terry, COLLİNS ve Armit, BANSAL, (2007), “Process Activity Mapping – Activity – Based Costing for Semiconductor Enterprises”, Cost Management, 21,2, pp.29-33.
  • NAIR, Mohan, (2002), “Helping Ensure Successful Implementing Activity – Based Management”, The Journal of Corporate Accounting & Finance, 13,2, pp.73-86.
  • NAUGHTON – TRAVERS, Joseph P., (2001), “Activity – Based Costing: The New Management Tool”, Behavioral Health Management, 21,2, pp.48-52.
  • NYAMEKYE, Kofi, (2000), “New Tool for Business Process Re – Engineering”, IIE Solutions, 32,3, pp.36-41.
  • OCAK, Saffet, Ömer, GİDER, Mehmet, TOP ve Çetin, AKAR, (2004), “Muğla Devlet Hastanesi Tomografi Ünitesi Maliyet – Hacim – Kâr Analizi”, Hacettepe Sağlık İdaresi Dergisi, 7, 1, pp.3-38.
  • ÖZBAYRAK, M., M., AKGÜN ve A.K., TÜRKER, (2004), “Activity – Based Cost Estimation in a Push/ Pull Advanced Manufacturing System”, Int. J. Production Economics, 87, pp.49-65.
  • PLAYER, S., (1998), “Activity – Based Analyses Lead to Better Decision Making”, Healthcare Financial Management, 52, 8, pp.66-70.
  • RIKHARDSSON, Pall M. ve M., IMPGAARD, (2004), “Corporate Cost of Occupational Accidents: An Activity-Based Analysis”, Accident Analysis and Prevention, 36, pp. 173–182.
  • ROTH, Harold P., (2005), “How SPC Can Help Cut Costs”, The Journal of Corporate Accounting & Finance, 16,3, pp.21-19.
  • SALAFATINOS, C. (1995), “Integrating the Theory of Constraints and Activity- Based Costing”, Journal of Cost Management, 9 (3), pp. 58-67.
  • SHIELDS, Todd, (2001), “Hospitals Turning To Activity – Based Costing to Save and Measure Distribution Costs”, Healthcare Purchasing, 11, pp.14-15
  • SIEVÄNEN, Matti, Petri, SUOMALA ve Jari, PARANKO, (2004), “ Product Profitability: Causes and Effects”, Industrial Marketing Management, 33, pp.393-401.
  • UDPA, Suneel, (2001), “Activity Cost Analysis: A Tool to Cost Medical Services and Improve Quality for Care”, Managed Care Quarterly, 9, 3, pp. 34-41.
  • VERCIO, Alan ve Brianna DE MARCO PIERCE, (2006), “The Service Company Advantage”, CMA Managemant, 80,2, pp.33-36.
  • WALKER, Mike, (1992), “Attribute Based Costing”, Australian Accounting, 62,2, pp. 42-45.
  • WEST, T.D., E.A. BALAS ve D.A., WEST, (1996), “Contrasting RCC, RVU, and ABC for Managed Care Decisions”, Healthcare Financial Management, 50, 8, pp.54-61.
There are 69 citations in total.

Details

Other ID JA44AA82EZ
Journal Section Review Article
Authors

Hakan Seldüz

Şerafettin Sevim

Publication Date January 31, 2012
Published in Issue Year 2012Volume: 4 Issue: 1

Cite

APA Seldüz, H., & Sevim, Ş. (2012). SAĞLIK KURUMLARINDA FAALİYETE DAYALI MALİYET YÖNETİMİ İÇİN FAALİYET HARİTALARININ OLUŞTURULMASI VE BİR UYGULAMA. Aksaray Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 4(1), 49-71.
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