A Comparative Study of Activity-Based Costing vs. Current Pricing System for Pathology Examinations at Okmeydani Training and Research Hospital, Turkey.
A Comparative Study of Activity-Based Costing vs. Current Pricing System for Pathology Examinations at Okmeydani Training and Research Hospital, Turkey.
复制标题
土耳其 Okmeydani 培训研究医院病理检查作业成本法与现行定价系统的比较研究。
DOI：
10.5146/tjpath.2016.01372
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发表时间：
2017
期刊：
影响因子：
--
通讯作者：
F. Yildiz
中科院分区：
文献类型：
--
作者：
Enver Yarıkkaya;S. Özekinci;Aytul Sargan;Şenay Erdoğan Durmuş;F. Yildiz
目的
运用作业成本法为病理检查提供真实的成本数据，为各部门、卫生行政部门和社会保障机构提供财务计划、质量和成本控制的改进手段。
材料和方法
2014年8月，奥克梅丹培训和研究医院病理科接受了组织病理学检查，其费用是使用基于活动的成本计算方法计算的。这些成本与《医疗保健实施通知关税》和传统的基于数量的成本计算中规定的金额进行了比较。
结果
大多数病理检查列在一个给定的波段内的医疗保健实施通知关税显示单位成本的变化。研究发现，77.4%的检查费用高于医疗保健实施通知关税中列出的价格。
结论
《医疗保健实施通知》中规定的病理检查收费并不反映检查的真实的成本。使用作业成本法计算的成本可能因医疗机构的服务类型和水平而异。然而，研究中使用的方法的主要参数反映了更准确的病理学检查带的必要性。《医疗保健实施通知关税》规定的等级需要修订，以反映土耳其的真实的成本。
OBJECTIVE
To provide real cost data for pathology examinations by using activity-based costing method, in order to provide means to departments, health administrators and the social security institution to achieve improvements in financial planning, quality and cost control.
MATERIAL AND METHOD
The cost of the histopathological examinations, which were accepted by the Department of Pathology at Okmeydanı Training and Research Hospital during August 2014, was calculated using the activity-based costing method. The costs were compared with the amounts specified in the Healthcare Implementation Notification Tariff and the conventional volume-based costing.
RESULTS
Most pathology examinations listed within a given band in the Healthcare Implementation Notification Tariff show variations in unit costs. The study found that the costs of 77.4% of the examinations were higher than the prices listed in the Healthcare Implementation Notification Tariff.
CONCLUSION
The pathology examination tariffs specified in the Healthcare Implementation Notification do not reflect the real costs of the examinations. The costs that are calculated using the activity-based costing system may vary according to the service types and levels of health care institutions. However, the main parameters of the method used in the study reflect the necessity of a more accurate banding of pathology examinations. The banding specified by the Healthcare Implementation Notification Tariff needs to be revised to reflect the real costs in Turkey.