Kayseri �linde Faaliyet G�steren Kamu Hastanesinin Faaliyet Tabanl� Maliyet Analizi �rne�i: Evde Sa�l�k Birimi ve Epidermolizis B�lloza Tan�l� Hastalar

¹Sa�l�k Bilimleri �niversitesi, Acil T�p Anabilim Dal�, Kayseri, T�rkiye
²Kayseri Devlet Hastanesi, Kayseri �niversitesi Lisans�st� E�itim Enstit�s�, Kayseri, T�rkiye
³Kayseri Devlet Hastanesi, Kayseri, T�rkiye
⁴Kayseri Felahiye �l�e Entegre Devlet Hastanesi, Kayseri, T�rkiye

Ama�: Bu �al��ma, Kayseri ilinde bulunan bir kamu hastanesinin evde sa�l�k hizmetleri birimindeki �Epidermolizis B�lloza� hastalar�na y�nelik yap�lan sa�l�k hizmetine ait gelir ve gider kalemlerinin belirlenmesi amac�yla ger�ekle�tirilmi�tir.
Y�ntem: �al��maya ait veriler, ilgili hastanenin kurumsal bilgi y�netim sistemi, mutemetlik, ilgili depo, sat�n alma, faturaland�rma ve evde sa�l�k hizmetleri birimi ile yap�lan g�r��melerden elde edilmi�tir. �al��mada, ilgili ba�l�klara y�nelik verilen sa�l�k hizmetine ait giderler faaliyet tabanl� maliyet analizi y�ntemi ile belirlenmi�tir.
Bulgular: �al��ma kapsam�nda, maliyetlerin �ok y�ksek oldu�u, �zellikle i��ilik giderlerinin olduk�a fazla oldu�u ve bu maliyetlere kar��n ilgili hizmetlerin sonucunda, gelirlerin olduk�a d��k oldu�u saptanm��t�r. Yap�lan sa�l�k hizmeti �er�evesince Sa�l�k Uygulama Tebli�i�ndeki fiyatlar�n giderleri kar��lamad�� ve giderlerin �nemli derecede fazla oldu�u bulunmu�tur.
Sonu�: �al��mada, ilgili kamu hastanesinin giderlerinin gelirlerine g�re y�ksek oldu�u ve bu ba�lamda giderleri azaltmaya ve gelirlerini artt�rmaya y�nelik �ok y�nl� �nerilerde bulunulmu�tur.

Anahtar Kelimeler:

Example of Activity-Based Cost Analysis of a Public Hospital Operating in the Kayseri Province: Home Health Unit and Patients Diagnosed with Epidermolysis Bullosa

¹Department Of Emergency Medicine, University Of Health Sciences, Kayseri̇, Turkey
²Kayseri University Graduate Education Institute, Kayseri State Hospital, Kayseri, Turkey
³Kayseri State Hospital, Kayseri, Turkey
⁴Kayseri Felahiye District Integrated State Hospital, Kayseri, Turkey

Aim: This study aims to determine the income and expense items of the health care provided for Epidermolysis Bullosa patients in the home health services unit of a public hospital in Kayseri.
Method: The data of this study were provided as a result of interviews with the hospital�s corporate information management system, trustee, relevant warehouse, purchasing, billing, and home health services unit. It is to determine the expense of the health service by activity-based cost analysis method.
Results: As part of the study, it was found that costs were very high, especially labor costs, and as a result of the related services, income was quite low, despite these costs. As part of the health service, it was found that the prices of the Health Implementation Communiqu� did not cover expenses, and the expenses were significantly excessive.
Conclusion: In this direction, the costs of the relevant public hospital are high compared to their income, and multifaceted proposals were made to reduce expenses and increase their income.

Keywords:

�smail Alt�ntop, Memi� Karaca, Mustafa �z Da�, Adem �eng�l, Erhan �im�ek. Example of Activity-Based Cost Analysis of a Public Hospital Operating in the Kayseri Province: Home Health Unit and Patients Diagnosed with Epidermolysis Bullosa. Journal of Health and Nursing Management. 2022; 9(1): 101-113

Sorumlu Yazar: Memi� Karaca, T�rkiye