Akademik Veri Yönetim Sistemi
Gulhane Medical Journal, cilt.58, sa.3, ss.266-271, 2016 (Scopus)
© Gülhane Tip Fakültesi 2016.Purpose: The purpose of this study was to determine the unit cost of the main production centers of Etimesgut Military Hospital in 2012. Methodology: Expenses and costs of Etimesgut Military Hospital were on the basis of Military Health Automation System (ASOS) used in the hospital, Revolving Fund and Director of Finance Budget's records distirubuted to the main production centers by using a step-down allocation method with three steps. Unit costs were calculated in the third allocation using the number of outpatients, inpatients and inpatient day. Findings: The total cost of Etimesgut Military Hospital (a 300-bed facility) was calculated as 21.768.266,89 TL. The average unit costs of the main production centers are examined the departments of internal medicine being the first group and the departments of surgery being the second one, it is determined that the average unit costs of outpatients clinics of surgery are higher than the departments of internal medicine. It is determined that in terms of inpatient days and inpatient numbers, the average unit costs of department of internal medicine are higher than the average unit costs of clinics. Conclusion: Being aware of the unit costs and constantly monitoring and following-up of these costs contribute to the hospital managers in order to give better decisions. Analysis of costs is likely to facilitate to be able to effective decision making in the extremely important issues such as planning for the future of healthcare service and human resource management.